Setting up a PT PMA (Perseroan Terbatas Penanaman Modal Asing) in Bali is still possible in 2026, but some rules changed in January this year. New PT PMA registrations using nine specific low-risk KBLI codes with a Bali business address or virtual office domicile are now blocked in the OSS system. If your business activity falls outside those nine codes and you have a physical address, the standard process is unchanged. If it falls inside the list, there is a clean path through it: register your PT PMA in Jakarta, then add Bali as a branch location.
This guide covers what the restrictions actually mean for your setup, which sectors are still open, how the registration process works step by step, and how to get an Investor KITAS even if your company ends up registered in Jakarta.
Also Read: Invest in Bali: A Guide to Investment Opportunities
The 2026 Regulatory Update: What You Need to Know
In January 2026, Bali Governor Wayan Koster sent a formal letter to BKPM requesting the closure of PT PMA registrations for low-risk business activities and virtual office addresses within the province. The OSS system applied the restrictions shortly after. Nine KBLI codes are affected, covering areas like management consulting (70209), vehicle rental (77100, 77311), travel agencies (79121), and certain retail classifications.
The restrictions target a pattern that accumulated between 2021 and 2025, where PT PMA registrations were used primarily to obtain Investor KITAS residency permits with no real business behind them. Sectors like hospitality, F&B, wellness, and digital services remain fully open to foreign-owned company registration in Bali.
For the full breakdown of which KBLI codes are blocked, the data behind the Governor’s decision, and what this means for existing PT PMA companies, read: Bali Closes PT PMA Low-Risk KBLI and Virtual Offices in 2026.
Can Foreigners Still Own a Business in Bali?
Yes. The 2026 restrictions close a specific loophole. They do not close Bali to foreign investment.
A PT PMA gives a foreign investor up to 100% ownership of an Indonesian limited liability company. It lets the company hire foreign staff, sign local contracts, issue tax invoices, open corporate bank accounts, and sponsor Investor KITAS for its shareholders. None of that changes. What changes is which KBLI codes can be registered with a Bali address, and whether a virtual office is accepted there.
Foreigners who want to run a hotel, restaurant, spa, digital agency, or software company in Bali face no new barriers. Investors whose intended business falls under one of the nine blocked codes now need to register in Jakarta first, then add Bali as a branch location. More on that below.
Also Read: Types of Companies and Business Entities in Indonesia
Not Sure Which Structure Fits Your Bali Business?
InvestinAsia has teams in Jakarta and Bali ready to assess your KBLI code and recommended setup path.
Business Sectors Still Open to PT PMA in Bali
The nine KBLI codes named in the Governor’s January 2026 letter are a targeted subset of low-risk classifications. Most sectors that attract serious foreign investment in Bali are unaffected.
Hospitality and Accommodation
Hotels, resorts, villas, and boutique guesthouses fall under higher-risk KBLI classifications not covered by the 2026 restrictions. Tourism accommodation is where a large share of genuine foreign investment in Bali has always gone, and nothing changes for investors in this space. A physical property address registers directly in Bali under the standard PT PMA process.
Restaurants, Cafes, and Food Service
Sit-down restaurants and food service businesses use KBLI codes separate from the retail food classification (47249) on the restricted list. A foreign-owned restaurant with its own premises registers under a different classification and is not affected by the 2026 block. Bali’s F&B market, particularly in Canggu, Seminyak, and Ubud, stays active and open for foreign-owned concepts.
Health, Wellness, and Spa Services
Spas, yoga studios, fitness centers, and health clinic concepts use KBLI codes outside the nine listed in the letter. A physical commercial address in a commercially zoned area is the standard requirement here, as it has been. The 2026 restrictions leave this space entirely open.
Digital Services, IT, and Creative Industries
Software development, digital marketing, web design, app development, and creative agency work typically fall under medium-to-high risk KBLI codes not covered by the Bali restrictions. For foreign founders running internet-based or digital service businesses from Bali, the new rules have minimal practical impact. A serviced office or co-working address in Bali remains a valid domicile for these KBLI codes.
Education and Training Services
Language schools, tutoring centers, vocational training, and international schools use educational service KBLI codes not on the affected list. Foreign-owned education businesses in Bali register under the standard PT PMA process without change.
Tourism Activities and Experiences
Tour operators, diving schools, surf schools, and similar activity-based businesses use KBLI codes that differ from KBLI 79121 (travel agency activities), which is specifically on the restricted list. The distinction between running tourism experiences and operating as a travel booking agency is a real one in the KBLI system. Operators should verify their specific code before proceeding, since the two categories are easy to conflate but treated differently in OSS.
Also read: 10 Business Opportunities in Bali: Which are the Most Profitable?
How to Set Up a PT PMA in Bali: Step by Step for 2026
PT PMA registration is handled at the national level through the Ministry of Law and Human Rights and the OSS-RBA system. The 2026 restrictions add one practical variable: the business address you enter in OSS determines whether your KBLI code processes or gets blocked. Here is how the setup works from start to finish.
Step 1: Choose Your Business Activity and Check KBLI Status
Identify the KBLI code that matches your business and check its current status in OSS for a Bali address. If your code is not on the restricted list and you have a physical Bali address, you can proceed with a Bali registration directly. If your code is blocked, move to the Jakarta route covered in the next section.
Step 2: Prepare Your Company Documents
A PT PMA needs at minimum two shareholders, a director, and a commissioner. All can be foreign nationals. You need valid passports for all principals, a proposed company name cleared through the Ministry of Law’s AHU system, a business address with supporting documentation, and a deed of establishment from a registered Indonesian notary. The deed is in Indonesian and must be approved by the Directorate General of Legal Administration (AHU) under Kemenkumham before any further steps.
Step 3: Register Through OSS-RBA and Get Your NIB
Once the notarial deed is approved, the company registers through the OSS-RBA system to receive a Business Identification Number (NIB). The NIB is the primary business license for low-risk activities and the starting point for additional permits for higher-risk classifications. For most service-sector PT PMA registrations in Bali, the NIB is what unlocks operations.
Step 4: Register for Tax (NPWP) and Open a Corporate Bank Account
A corporate Tax Identification Number (NPWP) comes from the Directorate General of Taxes. This must be in place before the company can open a corporate bank account. Most major Indonesian banks accept PT PMA accounts. Documentation requirements vary by bank but typically cover the deed of establishment, NIB, NPWP, and identification for authorized signatories.
Step 5: Get Any Additional Business Licenses Your KBLI Requires
Higher-risk KBLI codes require permits beyond the NIB. Hospitality businesses need a Hotel Operating License. F&B operators need a food safety permit. Some health and wellness categories require licensing from the relevant ministry. The OSS system shows which permits apply to each KBLI code, and they need to be fulfilled before commercial activity begins. InvestinAsia’s business license service handles these filings as part of the full incorporation process.
Step 6: Set Up Your Physical Bali Address
A physical commercial address in a properly zoned area is required for PT PMA operations in Bali. For sectors registering directly in Bali, this means a lease agreement for office or commercial space in a commercially zoned location. Proof of address, typically a rental agreement and a domicile letter from the local kelurahan, is required for OSS registration and for the corporate bank account.
The Jakarta Route: When and How to Use It
If your KBLI code is blocked for a Bali address, register the PT PMA in Jakarta and add Bali as a branch operational location through OSS. This is standard under Indonesian company law, not a workaround or special arrangement.
Jakarta has no provincial-level restrictions equivalent to Bali’s 2026 rules. Virtual offices in Jakarta remain valid PT PMA domiciles for affected KBLI codes. BKPM is headquartered there, and regulatory processing runs without an additional provincial layer. Once the Jakarta PT PMA is incorporated and the NIB issued, you register Bali as an additional business location (lokasi usaha) under the same entity through OSS. The Bali branch is an extension of the existing company, not a separate legal entity.
For the Bali operational address, a physical serviced office or co-working space in a commercially zoned area is the right choice. The Jakarta head office can use a virtual office. The Bali presence is where you want a verifiable address given the province’s current enforcement focus on virtual office arrangements.
For a detailed comparison of what differs between the two registration cities, see InvestinAsia’s guide on PT PMA requirements in Jakarta vs Bali.
Investor KITAS for Bali: Getting Your Residency Right
One of the main reasons foreign investors register a PT PMA in Bali is to obtain an Investor KITAS, Indonesia’s limited stay permit for investors. The KITAS allows legal long-term residency and work rights tied to your shareholding in the company.
What many investors miss: the Investor KITAS is tied to your shareholding in a PT PMA, not to which province the company is registered in. A Jakarta-incorporated PT PMA can fully sponsor your Investor KITAS even if you live and operate entirely in Bali. The Jakarta-plus-Bali-branch structure solves both problems at once: it gets around the OSS registration block for affected KBLI codes, and it keeps the Investor KITAS pathway fully intact.
For digital nomads who want legal residency without company ownership, the Remote Worker KITAS (E33G) is a separate route that does not require a PT PMA at all. Worth considering if your goal is residency rather than running a locally incorporated business.
Also Read: Moving to Bali in 2026: How to Live in Bali Permanently as an Expat
PT PMA in Bali: Costs to Expect
PT PMA setup costs have two components: government fees and professional service fees. Government fees for the notarial deed, Ministry of Law approval, and business licensing are set nationally and are relatively modest. The larger variable is what a consultant or law firm charges to handle the process.
Beyond the initial setup, ongoing costs include annual tax compliance filings, quarterly LKPM investment reports to BKPM, and sector-specific license renewals. If you hold an Investor KITAS, annual renewal fees apply as well.
Capital requirements are set at the national level under BKPM Regulation No. 5 of 2025 and vary by KBLI code and business structure. Rather than quoting figures that may not apply to your specific situation, consult InvestinAsia directly for a cost picture tailored to your KBLI and setup plan.
For investors thinking about the property side of their Bali business, how PT PMA compares to non-PT PMA property ownership in Bali is worth reading before finalizing your structure.
Getting the structure right from the start saves a lot of time and money down the line. For foreign investors working through the combination of KBLI restrictions, address requirements, and Investor KITAS eligibility, InvestinAsia’s PT PMA registration service covers the full process end-to-end, from the notarial deed to branch location setup, licensing, and KITAS application.
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Frequently Asked Questions
Can foreigners still set up a PT PMA with a Bali address in 2026?
Yes, for most business sectors. The 2026 restrictions apply to nine specific low-risk KBLI codes with a Bali business address or virtual office domicile. Hospitality, restaurants, wellness, digital services, and education are not affected. If your KBLI is blocked, register the PT PMA in Jakarta and add Bali as a branch location through OSS.
What is the difference between a PT PMA and a local PT in Bali?
A PT PMA allows direct foreign ownership of shares, lets the company employ foreign nationals, and qualifies investors for Investor KITAS. A local PT (PMDN) requires all shareholders to be Indonesian nationals. Foreigners cannot hold shares in a local PT directly. For any foreign investor who wants legal ownership and operational control of a Bali business, PT PMA is the right structure.
Can I get an Investor KITAS in Bali if my PT PMA is registered in Jakarta?
Yes. The Investor KITAS is based on your shareholding in the PT PMA, not on where the company is registered. A Jakarta-registered PT PMA can sponsor your Investor KITAS, and you can use that permit to live and work in Bali legally. You need to meet the capital and shareholding requirements set by BKPM under current regulations.
Do I need a physical office in Bali for my PT PMA?
It depends on your registration city and KBLI code. For sectors registering directly in Bali, a physical commercial address in a commercially zoned area is required. For the Jakarta-registered PT PMA with a Bali branch, the Jakarta head office can use a virtual office, but the Bali operational address should be a real physical location given the province’s current focus on virtual office enforcement.
How long does PT PMA registration take in Indonesia?
Timelines vary based on document completeness, the notary, and whether additional permits are needed beyond the NIB. The process runs through the Ministry of Law (AHU), OSS, and the tax office. For a realistic estimate specific to your KBLI and business structure, consult InvestinAsia directly, since the variables are too significant to give a single useful number here.
What is the minimum capital required to set up a PT PMA in Bali?
Capital requirements are set nationally by BKPM and apply equally in Bali and Jakarta. They were updated under BKPM Regulation No. 5 of 2025. The applicable figure depends on your KBLI code and ownership structure. Verify the current requirement for your specific situation directly with a consultant, since figures differ between sectors.
References
1. Governor of Bali. (2026, January 28). Surat Gubernur Bali Nomor B.27.000/642/PM/DPMPTSP: Permohonan Penutupan PMA Tingkat Risiko Rendah dan Menengah Rendah serta PMA di Virtual Office di Provinsi Bali. Retrieved from
https://dpmptsp.bulelengkab.go.id/informasi/download/76_surat-gubernur-penutupan-pma-tingkat-risiko-rendah-menengah-rendah_2026-02-18-10-52-32.pdf
2. Ministry of Investment/BKPM. (2025). OSS-RBA: Online Single Submission Risk-Based Approach. Kementerian Investasi/BKPM. Retrieved from
https://oss.go.id
3. Republic of Indonesia. (2021). Presidential Regulation No. 10 of 2021 on Investment Business Fields (Positive Investment List). Retrieved from
https://investindonesia.go.id
4. Badan Pusat Statistik (BPS). (2020). Klasifikasi Baku Lapangan Usaha Indonesia (KBLI) 2020. BPS Indonesia. Retrieved from
https://www.bps.go.id/id/publication/2020/03/30/c9a7ccfc0a45b5e33c7eefdb/klasifikasi-baku-lapangan-usaha-indonesia-2020.html
5. Ministry of Law and Human Rights (Kemenkumham). (2024). Company registration procedures under Law No. 40 of 2007 on Limited Liability Companies. Direktorat Jenderal Administrasi Hukum Umum. Retrieved from
https://ahu.go.id
