T The implementation of green investment incentives constitutes a right that should be obtained by companies that have met the requirements based on article 42 of law no. 32 of 2009 concerning environmental protection and management (uupplh), which normatively obliges the government to develop environmental economic instruments. this also applies to pt pln nr, whose business activities are related to new and renewable energy, particularly in the electricity sector. on that basis, how are incentives provided in the renewable energy sector to pt pln nusantara renewables, and what are the obstacles to the provision of incentives in the renewable energy business sector to pt pln nusantara renewables. the research method used is normative legal research, descriptive-analytical in nature, sourced from secondary data supported by primary data and analyzed quantitatively so that conclusions can be drawn deductively. based on the results of the analysis, it is known that pt pln nr has not yet obtained fiscal incentives, which is caused by administrative and bureaucratic processes that are not functioning properly. the obstacles faced by pln nr in obtaining fiscal incentives include the mismatch between incentive policies and the applicable administrative procedures, as well as internal and structural constraints of pt pln nr in obtaining carbon tax incentives.