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Company registration in Indonesia

A PT PMA is formed by at least two shareholders through a deed executed before an Indonesian notary, ratified by the Ministry of Law, and then registered for a Business Identification Number in the OSS system run by the Ministry of Investment/BKPM. Foreign founders most often stumble on the investment-value rule: the plan must exceed IDR 10 billion per business line and location, with the paid-up minimum injected at incorporation.

Checked against official sources on September 27, 2026
Gov. filing fee
Varies
Registration time
Not stated
Corporate tax
22% CIT
Local director
No
Remote setup
Possible
Visit, notary or lawyer
Notary deed
Local director
No
Registered address
Domicile required
Minimum capital
≥IDR 10bn; 2.5bn paid
Yearly upkeep
LKPM reports
EU member
No
IWG business address
57 centresfrom $30/mo

What the registry requires

Company typeForeign investment limited liability company (PT Penanaman Modal Asing)
RegistryMinistry of Law (Directorate General of General Legal Administration, AHU) with the OSS system of the Ministry of Investment/BKPM
Government filing feeVaries — The Ministry of Law's legal-entity approval fee (PNBP) could not be retrieved from ahu.go.id (site unreachable); no fee is stated on BKPM/OSS pages.
Registration timeBKPM and OSS pages describe the steps (notary deed, Ministry of Law decree, NIB via OSS) without a standard processing time.
Resident directorNo residency requirement is stated; the deed must name a board of directors and a board of commissioners. Minimum 2 shareholders.
Visit, notary or lawyerThe deed of establishment and articles are drawn up by an Indonesian public notary before Ministry of Law ratification; presence can be by power of attorney in practice (not stated officially).
Registered addressThe deed of establishment must state the company's domicile in Indonesia; investment value thresholds apply per KBLI per location.
Minimum capital≥IDR 10bn; 2.5bn paid
Corporate taxGeneral corporate income tax rate 22% from 2022 onwards; 3 points lower for qualifying listed companies.
Every yearPMA companies file periodic investment activity reports (LKPM) through OSS; deadlines are announced per quarter/semester on oss.go.id.

What it costs

Government filing fee
Varies

The Ministry of Law's legal-entity approval fee (PNBP) could not be retrieved from ahu.go.id (site unreachable); no fee is stated on BKPM/OSS pages.

Every year
LKPM reports

PMA companies file periodic investment activity reports (LKPM) through OSS; deadlines are announced per quarter/semester on oss.go.id.

Not included
Provider fees

Registered agent or address, notary fees, accounting and bank onboarding vary by provider — ask for a quote in the request form.

How to register a company in Indonesia, step by step

  1. Pick the KBLI business classification and check it is open to foreign ownership under the Positive Investment List.
  2. Fix the company name, domicile, shareholders (minimum two) and capital structure meeting the IDR 10 billion investment plan.
  3. Sign the deed of establishment and articles of association before an Indonesian public notary.
  4. Obtain the Ministry of Law decree ratifying the legal entity.
  5. Register for a tax number (NPWP) and obtain the NIB and business licences via OSS.
  6. File LKPM investment reports and any sector licences after start-up.

Corporate tax in Indonesia

22% CIT. General corporate income tax rate 22% from 2022 onwards; 3 points lower for qualifying listed companies.

Rates are the headline figures published by the tax authority; your effective rate depends on residence, activity and treaties. This is not tax advice.

Common mistakes

  • Planning less than IDR 10 billion of investment per KBLI code or forgetting the rule applies per code and per location.
  • Choosing a KBLI that is closed or capped for foreign investors on the Positive Investment List.
  • Skipping the periodic LKPM investment reports in OSS.

Compare Indonesia with alternatives

Company registration requirements by jurisdiction, sortable
Yearly upkeep
IndonesiaPT PMA
VariesNot stated22% CITNoNotary deedDomicile requiredLKPM reports
BangladeshPvt Ltd
BDT 4,700Not stated27.5%Not statedDependsRegistered officeBDT 200 per filing
ChinaWFOE
VariesNot stated25%Not statedDependsDomicile in ChinaAnnual report (NECIPS)
GEL 2001 working day15% on distributionNoNotary or NAPRActual GE addressNot stated
4 of 4 · official sources, checked September 27, 2026. Government fees only; agent and address costs are extra.≈ USD at ECB reference rates of September 25, 2026.

Nearest by region and government fee. All 83 jurisdictions in one table · take the quiz.

Sources

  • Minimum investment IDR 10 billion, minimum paid-up capital IDR 2.5 billion, minimum 2 shareholders, steps (notary, Ministry of Law, NPWP) — sydney.bkpm.go.id, checked September 27, 2026
  • Investment value greater than IDR 10 billion excluding land and buildings per KBLI; CIT 22%; paid-up IDR 10 billion under BKPM Reg. 4/2021 (2022 guidebook); board of directors and commissioners in the deed — bkpm.go.id, checked September 27, 2026
  • OSS guide citing BKPM Reg. 4/2021 art. 12 on the IDR 10 billion threshold (search extract) — oss.go.id, checked September 27, 2026 (search extract)
  • BKPM Regulation No. 5 of 2025 on risk-based business licensing listed in the BKPM legal database — jdih.bkpm.go.id, checked September 27, 2026
Business address · IWG · VirtualOffice

A business address in Indonesia

Every company needs an address. Through our VirtualOffice catalogue you can take a business address in a Regus, Spaces or HQ centre in Indonesia and use it for the registration file, correspondence and clients.

The registry accepts a provider’s address as the registered office, so an IWG address can be the company’s legal address.

57IWG centres
13cities
$30from, per month
Addresses in Indonesia
FAQ · 4 questions

Frequently asked questions

There is no single government fee — it depends on the licence or zone. Agent, address and professional fees come on top and vary by provider. Yearly upkeep: LKPM reports.

The registry does not publish a standard processing time. A licensed provider will give a realistic date for your file.

Yes. No resident director is required, and the formation can be completed through a licensed provider. A notary must act, which the provider arranges.

Yes. A provider’s address is accepted as the registered office.