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 [1] Upon its enforcement on 6 March 2026, Regulation 10/2026 simultaneously repealed and replaced the previous framework of Regulation of the Minister No. 91 of 2023 (“ Regulation 91/2023 ”), which bore the same title and addressed similar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]