docs/packages/tsconfig/nextjs.json

{
  "$schema": "https://json.schemastore.org/tsconfig",
  "display": "Next.js",
  "extends": "./base.json",
  "compilerOptions": {
    "plugins": [{ "name": "next" }],
    "declaration": false,
    "declarationMap": false,
    "incremental": true,
    "moduleResolution": "bundler",
    "jsx": "react-jsx",
    "lib": ["dom", "dom.iterable", "esnext"],
    "module": "esnext",
    "noEmit": true,
    "allowJs": true,
    "target": "ES2020"
  },
  "include": ["next-env.d.ts", "src"],
  "exclude": ["node_modules"]
}