Indonesia's House of Representatives passed landmark legislation on July 21, 2026 establishing the country's first International Financial Center (PFII) in Bali, a move that could reshape the competitive landscape for foreign investment across Southeast Asia.
印尼国会于2026年7月21日通过了具有里程碑意义的法案，在巴厘岛建立该国首个国际金融中心（PFII），此举可能重塑整个东南亚外国投资的竞争格局。
The PFII Law targets between Rp300 trillion and Rp500 trillion (approximately USD 19–31 billion) in incoming capital, positioning Bali alongside established financial hubs such as Singapore and Dubai. Coordinating Minister for Economic Affairs Airlangga Hartarto argued that a world-class financial center requires more than office towers — it needs top-tier healthcare, high-end housing, and an attractive lifestyle to draw global talent. Bali, with its established international brand and existing developments such as the KEK Sanur medical zone, offers precisely those attributes.
PFII法律目标吸引300万亿至500万亿印尼盾（约合190亿至310亿美元）资本流入，将巴厘岛定位为与新加坡、迪拜等成熟金融中心竞争的新平台。经济统筹部长艾尔朗加·哈尔塔托指出，世界级金融中心需要的不仅是办公楼宇，更需要顶级医疗、高端住宅和有吸引力的生活方式来吸引全球人才。巴厘岛凭借其既有的国际品牌形象和KEK Sanur医疗区等现有开发项目，恰好具备这些优势。
The centerpiece of the legislation is arguably the most aggressive tax incentive package in the Asia-Pacific region: a 0% corporate income tax rate for up to 50 years for qualifying entities operating within the Center. The special tax regime will also cover value-added tax, luxury goods tax, and import duties, complemented by streamlined customs processes and simplified administration.
该法案的核心可说是亚太地区最具进取性的税收激励方案：对符合条件在中心内运营的实体提供最长50年的0%企业所得税税率。特别税收制度还将涵盖增值税、奢侈品税和进口关税，并配套简化海关流程和行政管理。
Mukhamad Misbakhun, chairman of House Commission XI overseeing financial affairs, called the government's approach "very progressive," noting that lawmakers had even considered making the tax holiday permanent rather than capping it at five decades.
负责金融事务的国会第十一委员会主席穆哈马德·米斯巴洪称政府的做法"非常进取"，并指出立法者甚至曾考虑将免税期设为永久性而非限定在50年。
Perhaps most striking for foreign investors is the legal architecture. The PFII Law establishes a special court within the Center that will apply a common law approach — deliberately departing from Indonesia's civil law tradition. Decisions from this court will be final and binding, with no appeals or Supreme Court review permitted. This is designed specifically to give international investors the legal certainty and predictability they expect.
对外国投资者而言，最具吸引力的或许是法律架构。PFII法律在中心内设立特别法院，将采用普通法体系——刻意脱离印尼的大陆法传统。该法院的判决将是终局且具有约束力的，不允许上诉或最高法院复审。这是专门为给予国际投资者期待的法律确定性和可预见性而设计的。
A key objective of the legislation is to encourage Indonesian investors who currently channel funds through special purpose vehicles in offshore financial jurisdictions — including the British Virgin Islands, the Cayman Islands and Labuan, Malaysia — to relocate those structures to Bali. The PFII will accommodate a broad range of financial institutions including investment banks, commercial banks, insurance companies, pension funds and family offices.
该法案的一个关键目标是鼓励目前通过英属维尔京群岛、开曼群岛和马来西亚纳闽等离岸金融管辖区特殊目的载体（SPV）输送资金的印尼投资者，将这些结构迁回巴厘岛。PFII将容纳包括投资银行、商业银行、保险公司、养老基金和家族办公室在内的广泛金融机构。
For Chinese enterprises and investors operating under the Belt and Road framework, the Bali Financial Center presents both opportunities and competitive dynamics. On one hand, the Center could serve as a neutral, internationally credible platform for structuring BRI-related investments into Indonesia — particularly in infrastructure, energy, and manufacturing — while benefiting from the tax holiday and common law protections. On the other hand, the Center's explicit ambition to compete with Singapore may accelerate regulatory competition across Southeast Asia, potentially triggering further incentive reforms in Malaysia, Thailand and Vietnam.
The PFII Law will be operationalized through a series of derivative regulations over the coming months. A dedicated authority led by a Board of Governors appointed directly by the President will manage the Center's administration, business licensing, and investment coordination. For foreign investors considering Indonesia as a regional base, the Bali International Financial Center represents the most significant structural reform in the country's financial sector in decades — and a development that warrants close attention.
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*Published: July 22, 2026 | Words: ~650*
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