Company Registration in Bali (PT PMA)
Set up your foreign-owned PT PMA in Bali. Since 2026, Bali limits which activities foreigners can register, so we advise on the right KBLI classification for your plan and handle the registration on your behalf.
What is a PT PMA?
A PT PMA is a foreign-owned limited liability company in Indonesia. It is the structure foreigners use to own and run a business in Bali. Depending on your activity, the company can be fully or partly foreign-owned. Once registered, it works like any local company. It can sign contracts, employ staff, sponsor your Investor KITAS, and hold certain assets.
The setup involves a few core decisions. First, you choose your business activity and its KBLI code. Then you meet the capital requirement and appoint the directors, commissioners, and shareholders. Finally, you register through the OSS system, which issues your business number and the licenses your activity needs.
In Bali, however, one extra rule applies since May 2026. The activity you choose decides whether a foreigner can register at all. So before anything else, check your activity against the restriction below.
Bali now limits which activities foreigners can register
This is where Bali differs from the rest of Indonesia. Since May 2026, Bali’s OSS system rejects new PT PMA registrations for activities classified as low risk or medium-low risk. The block applies across the whole province, and the system returns a rejection notice as soon as you select an affected activity.
The reasoning behind it is investment quality. The province found that the easiest, lowest-risk activities were being used to set up companies with little real substance. Moreover, foreign-owned firms were competing directly with local small businesses. After more than 400 foreign-owned companies were sanctioned for compliance breaches in 2025 and 2026, Governor Wayan Koster wrote to the investment ministry in January 2026 requesting the restriction. It is now enforced through OSS.
In practice, this means a foreigner can no longer register the simple, low-capital activities that used to be popular in Bali, such as management consulting, small-scale retail, vehicle rental, or a basic travel agency. The activities that remain open are medium-high and high risk. Each of them needs a real operating license and genuine investment behind it.
As a result, choosing your activity is the first decision to get right. Whether a foreigner can register at all, what capital is needed, and which licenses apply all follow from the KBLI code you pick. A wrong choice means a rejected application or, worse, an operating company on the wrong code. We check this before any setup begins.
The four risk levels, and where you can register
Indonesia licenses businesses by risk. Every activity carries a risk level assigned through the OSS system, based on the KBLI code you register together with your location, zoning, and scale. The level determines what you need to operate. In Bali, it also determines whether a foreigner can register the activity at all.
| Risk level | What you need to operate | Foreign PT PMA in Bali |
|---|---|---|
| Low | Business number (NIB) only | Blocked |
| Medium-low | NIB and a self-declared Standard Certificate | Blocked |
| Medium-high | NIB and a verified Standard Certificate | Open |
| High | NIB and a full license with government approvals | Open |
Since the activities open to foreigners in Bali are all medium-high or high risk, you should expect verification before you can operate. The authorities will check that your capital is deposited and your premises are ready, and they will keep monitoring the company once it is running.
Sectors a foreigner can still register in Bali
So which activities does that leave open? In practice, the open tiers cover most of what foreign investors actually build in Bali. The table below shows the most common sectors with example KBLI codes. It is not the full list, so if your sector is missing, it may still be open.
| Sector | Example KBLI codes |
|---|---|
| Real estate | 68200 Real estate on a fee or contract basis |
| Food, beverage, and nightlife | 56101 Restaurant, 56210 Event catering, 56301 Bars, 56302 Nightclubs, 93294 Discotheques |
| Accommodation and hospitality | 55110 Star hotel and 55120 Hotel Melati (over 6,000 m²), 55194 Aparthotel, 68120 Tourism areas |
| Travel and tour | 79121 Tour agency, 79129 Other tour agency activities |
| Wellness and spa | 96122 Medical spa, 96129 Other fitness and wellness |
| Water sports and adventure | 93241 Rafting, 93246 Water tourism, 93193 Hunting |
| Amusements and attractions | 93219 Theme and amusement parks, 90030 Arts and festival impresario |
| Sports facilities | 93111 Stadium, 93112 Circuit, 93113 Court or arena, 93115 Martial arts, 93116 Fitness center |
Not sure whether your planned business activity is open to foreigners? The lists are updated over time, and a code can be open while a similar one is reserved for local micro and small businesses. Before you commit, our Bali team checks your exact activity against the current OSS rules, the zoning, and the foreign-ownership limits. Then we tell you whether and how it can be done.
Key requirements when setting up a PT PMA in Bali
Here is what the law requires of a foreign-owned PT PMA, together with the Bali rules on top.
- An activity open to a foreign PT PMA in Bali. Low and medium-low risk activities are blocked at OSS for new foreign-owned registrations. Confirm the KBLI is medium-high or high risk before anything else.
- At least two shareholders. They can be individuals or corporate entities of any nationality. Any amount of foreign ownership makes the company a PT PMA, and the requirements are the same at 1% or 100%.
- At least one director and one commissioner. Foreign nationals can serve in both roles. In practice, the company needs a director with an Indonesian tax number, which a relocating founder obtains through their stay permit. The commissioner supervises the directors on behalf of the shareholders and can be a foreign national residing abroad.
- A real registered address in Bali. Use a commercial address that matches your activity’s zoning. Virtual offices are increasingly rejected for PT PMA registrations in the province, and the higher-risk activities that remain open often need premises that meet specific standards.
- Paid-up capital of IDR 2.5 billion. Under BKPM Regulation 5/2025, the minimum paid-up capital is IDR 2.5 billion (about USD 150,000), deposited after the bank account opens. The money belongs to your company and can be used for the business. Separately, the total investment plan must exceed IDR 10 billion per KBLI code per project location.
Steps to register a company in Bali
Here is how to set up a PT PMA in Bali, from the activity check to your first compliance filings.
Check the activity, then choose your KBLI codes
Bali’s OSS now rejects new foreign-owned PT PMA registrations for low and medium-low risk activities. So the first step is checking whether the activity you want to run is open to a foreign company in the province. If it is, the next step is picking the right KBLI codes for each activity.
Each code determines four things: the foreign ownership cap under the positive investment list, the risk level that decides which licenses you need, the investment commitment, and what the company is legally allowed to do. We map your planned activities to the right codes and run them through the Bali OSS check first. Where a different code would mean fewer licenses or a lower investment commitment, we flag it.
Structure the capital and shareholding
A PT PMA needs at least two shareholders (individuals or companies, any nationality), at least one director, and at least one commissioner. Foreign nationals can hold every role. The company does need a director who can hold an Indonesian tax number, which a relocating founder gets through their stay permit.
The capital rules changed in October 2025 under BKPM Regulation 5/2025. The minimum paid-up capital is now IDR 2.5 billion (around USD 150,000), down from the previous IDR 10 billion. Separately, the total investment plan must exceed IDR 10 billion per five-digit KBLI code per project location.
One point of clarity here: the paid-up capital is not a fee. The IDR 2.5 billion goes into your own company’s account, and you can use it for the business during the 12-month lock-up, for example to buy assets, fit out premises, or cover payroll.
Notarise the deed and obtain the ministry decree
We start by reserving your company name with the Ministry of Law. PT PMA names must contain at least three words of at least three characters each, in Latin script, and they can be in English.
Next comes the Deed of Establishment, the company’s founding document. It contains the Articles of Association, the KBLI business activities, the capital structure, and the shareholder details. We draft the deed in Indonesian, arrange the notary, and you sign before them. If you are abroad, you sign through a power of attorney instead. We then submit the deed to the Ministry of Law, and the ministry’s decree (SK) ratifies your company as a legal entity.
Register for tax (NPWP)
With the ministry decree issued, we register your company with the Directorate General of Taxes for its tax identification number (NPWP), now processed through the DGT’s Coretax system. The NPWP is your company’s identity for every financial transaction, every invoice, and every filing. It is also a prerequisite for the OSS licensing step that follows. Keep in mind that the NPWP activates monthly filing obligations almost immediately, even before the company has revenue. Nil returns still need to be filed.
Obtain the NIB through the OSS system
The Business Identification Number (NIB) is issued through the Online Single Submission system, which runs on a risk-based model under Government Regulation 28/2025. The NIB does several jobs at once. It serves as your import license and enrols the company in BPJS social security. For the medium-high and high risk activities open to foreigners in Bali, it is also issued alongside the Standard Certificate or operating license your activity needs.
If your activity needs location suitability (KKPR) or environmental approvals, we process those through the same system. We prepare the OSS submission, manage the risk-based requirements for your codes, and follow up the sectoral approvals where needed.
Depending on your business activities, you will also need to secure additional licenses after the NIB. The activities open to foreigners in Bali are all medium-high or high risk, so plan your launch date around the full licensing, not the NIB alone.
Open the bank account and deposit the capital
With the company documents and NIB in hand, you open the corporate bank account at a local or international bank in Indonesia. The bank runs KYC on the directors, shareholders, and beneficial owners. Director presence requirements vary by bank, and several banks accept video verification.
Once the account is open, you deposit the paid-up capital of IDR 2.5 billion. You cannot withdraw the funds for 12 months, but you can use them fully inside the business during that period.
- Deed of Establishment and the ministry decree (SK)
- NPWP and NIB
- Passports and details of directors, commissioners, and beneficial owners
- Description of expected activity and transaction profile
- Registered address documentation
Activate the company’s compliance
An Indonesian company’s obligations start as soon as it exists. The one most often missed is investment reporting: every PT PMA files a quarterly LKPM report to BKPM on the realisation of its investment plan, whether or not the company has started trading. Neglected LKPM reporting is the most common compliance failure among foreign-owned companies. It is also one of the reasons Bali’s sanctioning caught more than 400 of them in 2025 and 2026. Repeated misses can freeze your NIB, which blocks imports, license changes, and visa sponsorships until resolved.
- LKPM reporting: quarterly investment realisation reports to BKPM through OSS, mandatory even before revenue
- Monthly tax filings: withholding and VAT obligations per your registration
- Annual corporate tax return (SPT Tahunan)
- BPJS registrations for health and employment social security once you hire
- Manpower reporting (WLKP) once you employ staff
- License maintenance: standard certificates and sectoral licenses kept current
Map your Bali setup in one call
A free, no-obligation consultation with our Bali team. In thirty minutes, we confirm whether your activity is open to a foreign-owned PT PMA, which KBLI codes fit, and the right capital and structure for your case.
Documents required to register a PT PMA in Bali
You provide a handful of documents, and we prepare and file everything else.
Documents you provide
- Passport copiesColor scan for each foreign shareholder, director, and commissioner
- KTP and NPWPFor any Indonesian shareholders, directors, or commissioners
- Three name preferencesAt least three words each, three characters per word, Latin script
- Corporate shareholder documentsDeed or certificate of incorporation and registration extract, legalised, with English or Indonesian translation
- Description of planned activitiesWhat the company will do, for KBLI mapping and the Bali activity check
- Capital statement letterSigned by shareholders; we prepare the document for signature
- Power of attorneyFor shareholders signing remotely; we prepare this too
- Registered address evidenceA real Bali commercial address
Prepared and filed for you
- Bali activity checkVerifying your KBLI is open to a foreign-owned PT PMA in the province before anything is filed
- Name reservationWith the Ministry of Law
- Deed of EstablishmentArticles of Association, KBLI activities, capital and shareholder structure, in Indonesian, notarised
- Ministry decree (SK)The approval that ratifies the legal entity
- Tax registration (NPWP)With the Directorate General of Taxes through Coretax
- OSS submission and NIBRisk-based licensing under GR 28/2025, including Standard Certificates and operating licenses for the open activities
- BPJS enrollmentHealth and employment social security registrations
- Compliance calendarLKPM, tax filing, and license dates for the first two years
Bali company registration packages
Pick the scope that fits where you are. Notary and government charges are included where stated.
- PT PMA incorporation, medium-high and high risk KBLI codes only
- Bali activity check before anything is filed
- State fees included
- Use your own commercial address
- PT PMA incorporation, medium-high and high risk KBLI codes
- Bali activity check + state fees included
- Real Bali commercial address, 12 months
- Quarterly LKPM reports, 12 months
- Everything in Basic compliance
- Monthly tax reporting, up to 20 transactions per month
- Monthly payroll income tax reporting, up to 5 employees
- Annual corporate income tax return (SPT)
Bali company registration timeline
Incorporation in Bali takes longer than in the rest of Indonesia, because the activities open to foreigners are all medium-high or high risk and need sectoral licensing on top. Plan for six to eight weeks from kickoff to a fully operational company, including the bank account.
Bali company registration FAQs
Specific questions about setting up a PT PMA in Bali.
What activities can foreigners still register in Bali?
Medium-high and high risk activities, which include most of the sectors foreign investors actually build in Bali: hotels and aparthotels, restaurants and bars, tour operations, spas and wellness, water sports, attractions, and real estate services. Low and medium-low risk activities, such as management consulting and small-scale retail, are blocked for new foreign-owned registrations. Our team checks your exact KBLI code against the current rules before anything is filed.
Why is Bali different from the rest of Indonesia?
The province asked for the restriction. After more than 400 foreign-owned companies were sanctioned for compliance breaches in 2025 and 2026, the governor requested that the investment ministry block new foreign registrations in the lowest risk tiers, and OSS now enforces this for Bali addresses. The same activities remain open at addresses elsewhere in Indonesia.
How long does it take to register a company in Bali?
Plan for six to eight weeks to a fully operational company. The incorporation itself takes around one to two weeks, banking takes two to six weeks depending on the bank, and sectoral licensing runs in parallel.
What does it cost?
Incorporation starts at US$1,900, with packages including compliance from US$2,449. The paid-up capital of IDR 2.5 billion is separate, but it is your company’s money and stays usable for the business.
Can I still use a virtual office in Bali?
We advise against it. Virtual offices are increasingly rejected for PT PMA registrations in the province, and the activities that remain open to foreigners generally need real premises that match the zoning anyway. Our Basic and Full compliance packages include a real Bali commercial address for 12 months.
What about nominee shareholders?
Putting the company or its assets in an Indonesian person’s name to get around ownership rules is void under Indonesian law, and enforcement has tightened: the companies sanctioned in 2025 and 2026 included nominee structures. If your activity has a foreign ownership cap, the Indonesian shareholding must be genuine. We advise on lawful structures only.
Does the paid-up capital have to be IDR 10 billion in Bali?
No. The paid-up capital requirement is IDR 2.5 billion under BKPM Regulation 5/2025, the same as the rest of Indonesia. The IDR 10 billion figure is the minimum total investment plan per KBLI code per project location, which is a commitment you realize over time and report through quarterly LKPM filings, not money deposited up front.
Can I register from outside Indonesia?
Yes. Shareholders abroad sign the deed through a power of attorney, and several banks accept video verification for the account opening. Many of our clients complete the entire registration before ever traveling to Indonesia.
Does registering a company in Bali get me an Investor KITAS?
The company makes you eligible to apply, but the KITAS is a separate application. As a shareholding director of the new PT PMA, you can apply for an Investor KITAS, which also exempts you from a separate work permit. We process this as an add-on to the registration.
Talk to our Bali team
A free, no-obligation consultation: thirty minutes with our Bali team to check whether your activity is open to a foreign-owned PT PMA, confirm the KBLI codes, and map a realistic timeline for your case.
Jl. Sunset Road Kavling 4
Kuta, Badung Regency
Bali 80361, Indonesia