Palm-Oil DBH Allocations Restructured: Regions with 90% of Roads in Good Condition May Allocate 40% to Non-Infrastructure Activities

In an effort to enhance management accountability in relation to palm-oil plantation profit-sharing funds (Dana Bagi Hasil – “DBH”), as well as to encourage optimal and targeted use across Indonesia’s regions, the Minister of Finance (“Minister”) has issued Regulation No. 10 of 2026 on the Management of Palm-Oil Plantation DBH (“Regulation 10/2026”).[1] Upon its enforcement on 6 March 2026, Regulation 10/2026 simultaneously repealed and replaced the previous framework of Regulation of the Minister No. 91 of 2023 (“Regulation 91/2023”), which bore the same title and addressed similar matters to Regulation 10/2026.[2]