Set Up a PT PMA in Bali: Guide to 2026 Costs & Restrictions

A PT PMA Bali setup remains possible for foreign investors in 2026, but eligibility depends on the business activity, KBLI, foreign ownership rules, location, and required licenses. 

With Bali now restricting new foreign investment applications across 18 specified KBLI activities, investors should confirm their business model and licensing pathway before choosing a location, investing funds, or registering the company. 

Key Takeaways

• Foreigners can establish a PT PMA in Bali if the business activity is open and not locally restricted. 
• Bali restricts new PMA licensing to 18 KBLI activities, making early KBLI checks essential. 
• Paid-up capital generally starts at IDR 2.5 billion, with investment typically above IDR 10 billion per five-digit KBLI per location. 
• The business location in Bali must support the activity, zoning, and licensing requirements. 
• A PT PMA setup typically takes 2–4 weeks, offering a straightforward process that can reassure investors about efficiency and predictability. 

PT PMA Bali Setup Overview 

Requirements	Details
Can foreigners establish a PT PMA?	Yes, subject to the business activity and foreign ownership rules
Bali-specific restrictions	18 specified KBLI activities currently restricted for new PMA applications
Minimum paid-up capital	Generally, IDR 2.5 billion per PT PMA
General investment value	More than IDR 10 billion per five-digit KBLI per project location, subject to specific calculation rules
Licensing system	OSS risk-based licensing under GR 28/2025
Business location	Must support the intended activity, zoning, and licensing requirements
Typical setup timeline	Around 2–4 weeks for company establishment; longer where operational licenses are required

Can Foreigners Set Up a PT PMA in Bali? 

Yes. Foreign investors can establish a PT PMA in Bali, but eligibility depends on the selected business activity and applicable foreign ownership rules. 

Before setting up a PT PMA in Bali, confirm: 

• The correct KBLI for the business activity. 
• Whether foreign ownership is permitted. 
• Whether the KBLI is affected by Bali’s 2026 restrictions. 
• The OSS risk level and required licenses. 
• Whether the business location meets zoning and operational requirements. 

A PT PMA generally also requires at least two shareholders, one director, one commissioner, a registered business address, and the applicable capital and investment plan. 

These checks should be completed before incorporation to avoid setting up a company that cannot obtain the licenses needed to operate in Bali. 

Which Sectors are Restricted for PT PMA in Bali? 

Bali restricts new PT PMA licensing for 18 specified KBLI activities, including certain accommodation, real estate, consulting, vehicle rental, retail, food, and sports activities. 

Business Category	Restricted KBLI	Examples
Accommodation	55110, 55120, 55900	Smaller hotels and other accommodations
Real estate	68111	Owned or leased real estate
Consulting	70204, 70209	Industrial and management consulting
Vehicle rental	77100, 77311	Car, bus, truck, and motorcycle rental
Retail & tailoring	47711, 47511, 47249, 47991, 14120	Clothing, textiles, food retail, tailoring
Food & traditional products	56303, 56305	Cafés/drinking houses and traditional medicine shops
Sports	93111, 93116, 93191	Stadiums, fitness centres, and sports event promoters

Which Business Sectors Are Still Open for PT PMA in Bali? 

Some medium-high and high-risk activities may still be available, including: 

• Restaurants and Bars: KBLI 56101 and 56301. 
• Medical Spa Services: KBLI 96122. 
• Property Brokerage: KBLI 68200. 
• Large-Scale Hotels: Subject to the applicable hotel classification, project scale, and licensing requirements. 

Availability still depends on the exact KBLI, foreign ownership rules, OSS risk classification, business location, and sector-specific licenses. 

How Much Does It Cost to Set Up a PT PMA in Bali? 

The total cost to establish a PT PMA in Bali includes not only the minimum paid-up capital of IDR 2.5 billion but also professional service fees, licensing fees, property costs, and ongoing compliance expenses, which should be carefully budgeted for.  

• Minimum Paid-Up Capital: Generally, IDR 2.5 billion per PT PMA. 
• Minimum Investment Value: Generally more than IDR 10 billion per 5-digit KBLI per project location, excluding land and buildings. 
• Company Incorporation: Depends on the company structure and service scope. 
• Business Licensing: Depends on the KBLI, risk level, and sector requirements. 
• Business Premises: Depends on location, zoning, and property type. 
• Ongoing Compliance: Depends on tax, accounting, employment, and reporting needs. 

The IDR 2.5 billion in paid-up capital is the company’s capital, not a registration fee. Investors should therefore separate capital and investment requirements from the actual costs of incorporation, licensing, premises, and ongoing compliance. 

READ MORE:

• Secure Your Bali Retirement Visa Before You Move 
• Groundwater Utilization Permit in Bali: A Guide for Hotels and Restaurants 
• Investing in Bali SEZ: Opportunities in Sanur and Kura Kura Special Zones 

What Should You Consider When Choosing a Business Location in Bali? 

The address of a foreign-owned company in Bali should be selected based on what the company will actually do there. 

Before signing a long-term lease or committing to a property, consider: 

• Zoning and Spatial Use: Confirm that the site can legally accommodate the proposed activity under the applicable spatial and land-use rules. 
• Actual Business Activity: The registered and operational locations should align with the company’s KBLI and licensing profile. 
• Building Requirements: Depending on the activity, the premises may need appropriate building approvals, certificates, or technical compliance. 
• Environmental Requirements: Certain activities may require environmental documentation or approval before operations can begin. 
• Additional Locations: Adding another project or operating location can create additional OSS, investment, and licensing requirements. 

Bali authorities are also increasing scrutiny of virtual offices and licensing compliance. Check out the business location before signing a lease or incorporating the PT PMA. 

How Long Does PT PMA Setup in Bali Take? 

A PT PMA registration in Bali can take around 2–4 weeks, while full operational readiness may take 4–8 weeks or longer depending on licensing requirements. 

Stage	Typical Timeframe
Document preparation	1–3 business days
Company deed and approval	4–8 business days
OSS registration and NIB	1–3 business days
Corporate bank account	Several business days
Additional business licenses	2–8+ weeks
Operational readiness	4–8 weeks or longer

Timelines vary by business activity and approvals required. In Bali, investors should also confirm the KBLI and location eligibility before incorporation to avoid licensing delays. 

What Compliance Applies After the PT PMA is Established? 

After registration, a PT PMA must maintain ongoing compliance with corporate, licensing, tax, investment, and employment requirements. 

Key requirements include: 

• LKPM Reporting: Submit quarterly investment reports through OSS. 
• Business Licensing: Keep the NIB, Standard Certificate, Business License, and sector approvals valid and aligned with the actual activity. 
• Tax and Accounting: Maintain bookkeeping, tax filings, VAT where applicable, and supporting records. 
• Employment Compliance: Manage employment documents, payroll, BPJS, and foreign-worker requirements as applicable. 
• Corporate Reporting: Maintain company records and complete applicable annual reporting obligations through SABH. 

Any changes to the business activity, KBLI, address, or operating location should also be updated in the relevant corporate and licensing records. 

PT PMA Checklist in Bali 

Before committing funds to a PT PMA Bali setup, complete the following checks: 

• Define the exact business activities the company will perform in Bali. 
• Match each activity to the correct current KBLI. 
• Confirm the permitted level of foreign ownership for each KBLI. 
• Check whether the KBLI is included in Bali’s 2026 restricted list. 
• Confirm the OSS risk level and required operational licenses. 
• Assess the intended Bali address against zoning and business-use requirements. 
• Prepare a realistic capital and investment plan in accordance with the current PT PMA rules. 
• Confirm the shareholder, director, commissioner, and beneficial-owner structure. 
• Identify ongoing LKPM, tax, employment, and corporate reporting obligations. 

Completing this assessment first can prevent a situation in which investors establish the company or secure premises, only to discover that the intended activity cannot obtain the required PT PMA Bali business license. 

Set Up Your PT PMA in Bali with the Right Structure 

With Bali’s 2026 restrictions, investors should confirm the business structure, KBLI, location, and licensing requirements before proceeding. 

InCorp Indonesia (an Ascentium Company) can assist with: 

• Business activity and KBLI assessment to confirm eligibility for foreign investment. 
• PT PMA incorporation and preparation of the required company documents. 
• OSS registration and NIB issuance for the approved business activities. 
• Business licensing support based on the company’s risk level and sector. 
• Ongoing corporate and compliance support after the company is established. 

Start your PT PMA setup in Bali by filling out the form below. 

Frequently Asked Questions