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Indonesia has increased health insurance coverage to 83 % of the total population. Due to the rise of noncommunicable disease (NCD) prevalence, public health spending may need to shift the focus to primary health care. Indonesia has released several iterations of its minimum service standards (standar pelayanan minimal, or SPM) for primary healthcare services. The latest 12 SPM address: 1. Maternal and child health 2. Communicable disease services for tuberculosis (TB) and HIV 3. NCD services for productive-age adults, elderly, hypertension, diabetes, and mental disorders. Knowing the costs of providing the elements of the health insurance benefit package can inform planning and decision making and ultimately lead to improved resource allocation and hopefully, coverage. To contribute to improved SPM budgeting and planning, this study was conducted using an activity-based methodology to assess costs required for the 12 district-level SPM. The results will assist local governments by informing planning and budgeting to reach their SPM. One important finding is that Indonesia still faces challenges in meeting TB and HIV targets and could focus on lowering unit costs for these services.