Inheritance & wills in Indonesia

Compilation of Islamic Law (Kompilasi Hukum Islam, 1991) governs Muslim inheritance through Religious Courts (Pengadilan Agama). It follows Sunni faraid with notable modifications: equal shares for sons/daughters is permitted by mutual consent (Article 183 KHI), and the Wajib Wasiyyah is recognised for orphaned grandchildren.

A wasiyyah is capped at one-third. It must be in writing or oral before two witnesses, or by deed before a Notary.

Notarial deed (Akta Wasiyat) recorded by a Notary; the Central Will Registry (Daftar Pusat Wasiat) of the Ministry of Law records its existence.

Two adult witnesses of established integrity (‘adala), non-beneficiaries. Under Article 195 KHI, an oral wasiyyah requires 2 male Muslim witnesses (or 1 male + 2 female); notarial deed requires 2 witnesses attesting the notary’s reading.

Collecting authority

BAZNAS (Badan Amil Zakat Nasional)

Tax relief

Zakat is deductible from gross income under Law No. 23/2011

Maximum relief

2.5% of net income

Notes

Must be paid through registered Amil Zakat institutions (LAZ/BAZ)

Wajib Wasiyyah recognised for orphaned grandchildren via Article 185 KHI.

Religious Court issues a Penetapan Ahli Waris (heir determination). Bank and BPN (Land Registry) require this document.

NU and Muhammadiyah have published widely used hibah-based estate-planning playbooks to bypass complex multi-province asset issues.

• Adat (customary) inheritance still influences rural Sumatra and Sulawesi — civil court has overruling jurisdiction; document reliance on KHI expressly in the will.
• Matrilineal Minangkabau (West Sumatra) treats ancestral land (harta pusaka tinggi) as non-inheritable clan property — separate from personal estate.
• Waqf property (mosques, endowments) is inalienable — regulated by Law 41/2004 + BWI (Badan Wakaf Indonesia). Cannot be included in a wasiyyah.

• Mahkamah Agung — Direktori Putusan
• Pusat Daftar Wasiat

• Is Islamic inheritance (faraid) legally recognised in Indonesia?

  Compilation of Islamic Law (Kompilasi Hukum Islam, 1991) governs Muslim inheritance through Religious Courts (Pengadilan Agama). It follows Sunni faraid with notable modifications: equal shares for sons/daughters is permitted by mutual consent (Article 183 KHI), and the Wajib Wasiyyah is recognised for orphaned grandchildren.

• What makes an Islamic will (Wasiyyah) legally valid in Indonesia?

  A wasiyyah is capped at one-third. It must be in writing or oral before two witnesses, or by deed before a Notary.

• Where do I register my will in Indonesia?

  Notarial deed (Akta Wasiyat) recorded by a Notary; the Central Will Registry (Daftar Pusat Wasiat) of the Ministry of Law records its existence.

• Does Indonesia have forced-heirship rules that override an Islamic will?

  Wajib Wasiyyah recognised for orphaned grandchildren via Article 185 KHI.

• How does probate work in Indonesia?

  Religious Court issues a Penetapan Ahli Waris (heir determination). Bank and BPN (Land Registry) require this document.

• How many witnesses do I need for a will in Indonesia?

  Two adult witnesses of established integrity (‘adala), non-beneficiaries. Under Article 195 KHI, an oral wasiyyah requires 2 male Muslim witnesses (or 1 male + 2 female); notarial deed requires 2 witnesses attesting the notary’s reading.

• What are the most common Islamic-will pitfalls in Indonesia?

  Adat (customary) inheritance still influences rural Sumatra and Sulawesi — civil court has overruling jurisdiction; document reliance on KHI expressly in the will. Matrilineal Minangkabau (West Sumatra) treats ancestral land (harta pusaka tinggi) as non-inheritable clan property — separate from personal estate. Waqf property (mosques, endowments) is inalienable — regulated by Law 41/2004 + BWI (Badan Wakaf Indonesia). Cannot be included in a wasiyyah.