The government provides tax holiday for tax added value (PPN) on houses with the maximum price of Rp2 billion. This incentive which is included in the 2021 National Economic Recovery (PEN) program is limited for landed and vertical residentials. The government also provide 50% reduction on PPN for residentials in the price range between Rp2 billion and Rp5 billion. These two incentives is provided with the government borne tax (DPT) scheme and is effective from 1st March to 31st August 2021.