Latest Bali PT PMA Regulations 2026 Every Foreign Investor Should Know

pandaraprima.co.id - Indonesia's foreign investment regulations continue to evolve, including the Bali PT PMA regulations governing foreign-owned companies. Based on Government Regulation (PP) No. 28 of 2025, BKPM Regulation No. 5 of 2025, and the implementation of the latest KBLI 2025 classification, the government has strengthened risk-based business licensing and regulatory oversight.

These regulatory updates affect several key aspects of doing business in Bali, including paid-up capital requirements, KBLI business classifications, zoning compliance, and ongoing reporting obligations.

So, what are the latest Bali PT PMA regulations that foreign investors should understand? Here's what you need to know.

4 Bali PT PMA Regulations Every Foreign Investor Should Understand

Below are some of the most significant regulatory changes affecting PT PMA companies in Bali in 2026.

1. Adjustment to Minimum Paid-Up Capital

Under BKPM Regulation No. 5 of 2025, the Indonesian government has introduced greater flexibility in the initial capital structure while maintaining the overall investment commitment.

Key provisions include:

• Minimum Paid-Up Capital Reduced to IDR 2.5 Billion: The minimum issued and paid-up capital requirement has been reduced from IDR 10 billion to IDR 2.5 billion for each PT PMA.
• 12-Month Sinking Fund Requirement: The IDR 2.5 billion in paid-up capital must remain in the company's Indonesian bank account for the first 12 months to support initial business operations and help prevent shell-company practices.
• Total Investment Commitment Remains Above IDR 10 Billion: PT PMA companies are still required to maintain a total investment value exceeding IDR 10 billion (excluding land and building costs) for each five-digit KBLI business classification at each project location.

2. Implementation of KBLI 2025

One of the most important changes under the Bali PT PMA regulations is the implementation of KBLI 2025, replacing the previous KBLI 2020 classification.

The updated KBLI system reflects the rapid development of industries such as tourism, digital businesses, information technology, and e-commerce. Investors should therefore ensure that the selected KBLI code accurately represents their actual business activities.

Several sectors have undergone significant revisions, including:

• Commercial Accommodation and Villas: Commercial villa rental businesses now require more specific tourism-related KBLI classifications based on their operational activities.
• Digital and E-Commerce Businesses: The updated classification clearly distinguishes between digital platform operators, e-commerce merchants, and IT infrastructure providers.

Selecting an incorrect KBLI code may delay licensing approvals or require amendments to company data within the Risk-Based Online Single Submission (OSS-RBA) system.

3. Zoning and Spatial Planning Compliance

Besides establishing the company, investors must also ensure that their business location complies with Bali's spatial planning and zoning regulations.

These requirements are especially relevant for businesses operating in sectors such as:

• Villas and tourist accommodations
• Hotels and restaurants
• Beach clubs and spas

Before purchasing land or developing a property, investors should review the applicable Detailed Spatial Plan (RDTR). Buildings should also comply with licensing requirements, including obtaining a Building Approval (PBG) and any additional permits required for the intended business activity.

Read More: KBLI Villa in Bali Guide and How to Choose the Right Business License in 2026

4. Fulfill Reporting and Licensing Obligations

Once a PT PMA has been established, the company must continue to meet several administrative obligations to maintain its legal status.

These include:

• Submitting regular Investment Activity Reports (LKPM).
• Complying with all applicable tax obligations.
• Updating company information whenever business activities change.
• Revising business licenses whenever there are changes to the KBLI classification or business expansion.

Maintaining compliance with these obligations is essential to preserve the company's legal standing and avoid administrative sanctions.

Tips for Establishing a PT PMA in 2026

To make the company incorporation and licensing process more efficient, consider the following recommendations:

• Clearly define your business activities before selecting a KBLI code.
• Ensure your shareholding structure complies with the applicable Investment Priority List (DPI).
• Prepare complete corporate and shareholder documentation.
• Use the OSS-RBA portal for business licensing applications.
• Conduct periodic legal audits if your company was established before the latest regulatory updates.
• Work with experienced legal and licensing consultants in Bali.

Need Assistance with PT PMA Registration in Bali?

Establishing a PT PMA, selecting the appropriate KBLI classification, and complying with Indonesia's evolving investment regulations require careful legal planning.

The Pandara Prima team is ready to assist you with every stage of the process, from PT PMA incorporation and company data updates to risk-based business licensing and ongoing legal compliance. With professional guidance, your investment in Bali can proceed smoothly, securely, and in full compliance with the latest Bali PT PMA regulations.