Providers
What to know in Bali
- Since GR 28/2025 (in force 5 June 2025) and BKPM Reg 5/2025 (2 October 2025), the minimum paid-up capital for a PT PMA is IDR 2.5 billion, down from IDR 10 billion.
- The planned total investment must still exceed IDR 10 billion per business line (5-digit KBLI code) and per location, excluding land and buildings except for accommodation and property sectors.
- Incorporation goes through a notarial deed, Ministry of Law approval, then the NIB business ID on the OSS system and an NPWP tax number for the company.
- A PT PMA must file an investment activity report (LKPM) every quarter, now due by the 15th of January, April, July and October; missed reports can lead to sanctions up to licence revocation.
- Using an Indonesian nominee to hold shares for a foreigner is prohibited by the Investment Law (Law 25/2007) and such agreements are void.
- A foreigner becomes an Indonesian tax resident after more than 183 days in a 12-month period, and is then taxed on worldwide income at progressive rates from 5% to 35%; personal NPWP registration is now done on the Coretax system, launched in 2025.
Indicative prices
- PT PMA incorporation, all-in (notary, government fees, consultant, virtual office): about IDR 46 to 116 million (approx. EUR 2,400 to 6,000), excluding capital
- Notary for the deed: about IDR 5 to 15 million
- Monthly tax reporting by an accountant: about USD 80 to 300 (approx. IDR 1.3 to 5 million)
- Annual corporate tax filing: about USD 300 to 500
- Paid-up capital (not a fee, stays in the company account): IDR 2.5 billion
Indicative ranges collected in 2026 from public sources. Always ask for a written quote.
How to choose
- Check that your activity is open to foreign investment and that the KBLI codes match what you will actually do, including villa rental zoning.
- Ask for a fixed-price quote listing government fees, notary, virtual office, KITAS and the first year of accounting separately.
- Verify the notary on the Ministry of Law's AHU register and keep originals of every deed and licence.
- Avoid anyone offering a nominee structure or a 'shortcut' on capital: it puts your assets at legal risk.
Frequently asked questions
How much capital do I need for a PT PMA in 2026?
The minimum paid-up capital has been IDR 2.5 billion since the 2025 reform (GR 28/2025 and BKPM Reg 5/2025). The total investment plan must still exceed IDR 10 billion per business line and location, realised over the life of the business.
How much does it cost to open a company in Bali?
Recent 2026 guides put incorporation costs at roughly IDR 46 to 116 million including notary, government fees, consultant package and a virtual office, not counting the capital itself. Add monthly accounting and tax reporting once the company is running.
Do I need an NPWP in Bali as a foreigner?
If you work, run a business or stay more than 183 days in 12 months, you are generally an Indonesian tax resident and should register for a personal NPWP. Registration is done through the Coretax system with your passport and KITAS. Without an NPWP, payers apply a 20% higher withholding rate.
Can a foreigner own a villa business in Bali without a PT PMA?
Not legally in your own name. Foreigners cannot hold freehold land, and running a rental business requires a licensed company such as a PT PMA with the right KBLI codes and zoning. Nominee arrangements are void under Indonesian law.