Eyewitness – MANDALIKA, March 29, 2026 – The Mandalika Special Economic Zone (SEZ), managed by the InJourney Tourism Development Corporation (ITDC), continues to solidify its position as a world-class tourism destination. By combining competitive fiscal incentives, non-fiscal facilities, and integrated infrastructure, Mandalika has become one of Indonesia’s most comprehensive investment-ready zones in the tourism and creative economy sectors.
To enhance efficiency and investment certainty, the Mandalika SEZ offers a range of fiscal incentives. These include Tax Holiday facilities for primary business activities, as well as tax reduction schemes following the incentive period. Furthermore, investors can benefit from Tax Allowances in the form of taxable income reductions based on investment value, accelerated depreciation and amortization, and optimized dividend tax rates for foreign investors.
In terms of indirect taxation, investors enjoy exemptions from Value Added Tax (VAT) on the import of capital goods and specific taxable goods, customs duty exemptions, and Luxury Goods Sales Tax (PPnBM) exemptions for properties within the SEZ.
Febrina Mediana, Commercial and Marketing Director of ITDC, emphasized that the Mandalika SEZ offers more than just incentives—it provides a plug-and-play investment ecosystem.
”We have developed the Mandalika SEZ as an investment-ready ecosystem, where competitive fiscal policies meet infrastructure readiness, regulatory certainty, and growing market demand. This provides investors with the confidence to enter the market faster, operate more efficiently, and develop sustainable businesses within the region,” said Mediana.
Beyond fiscal benefits, the SEZ provides non-fiscal ease of doing business, including a one-stop integrated licensing service, streamlined permits for foreign workers, and legal certainty through bankable land rights with tenures of up to 80 years.
The development of the Mandalika SEZ follows an integrated master plan divided into several strategic zones, including the Circuit District, Kuta District, and various lifestyle and leisure-based development areas.
Key investment opportunities include:
• Golf Resort Community: A 298-hectare premium development.
• Tanjung Aan Premium Serenity District: A 146-hectare area designed for international-standard hotel development.
• Eastern Adventure District: Approximately 164 hectares dedicated to hospitality, entertainment, and lifestyle destinations.
Sustainability remains a core pillar of the development, with 30% of the area allocated for green open spaces, including a 45-hectare mangrove conservation area in the eastern sector.
In terms of performance, the Mandalika SEZ demonstrated strong market traction throughout 2025, recording over 1.4 million tourist arrivals with an average occupancy rate of approximately 55%. During major events like the MotoGP, occupancy surged to 90%–100%, reflecting the high appeal of the zone for both domestic and international travelers.
The hosting of prestigious international events, such as the GT World Challenge Asia and the Asia Road Racing Championship (ARRC)—anchored by the Pertamina Mandalika International Circuit—has further cemented the region’s status as a premier global “sportstainment” destination, creating a significant multiplier effect for the local economy.
Supported by government policy, regional readiness, and consistent growth in tourism activity, the Mandalika SEZ continues to reinforce its role as Indonesia’s Premier Sportstainment Destination
Reporter : Daniel Herry
