ID · S 6°12′ · E 106°51′
Indonesia
Indonesia is suited to PT PMA vehicles for domestic sales, manufacturing, distribution and regional sourcing. Foreign investment access is driven by business classification and risk-based licensing; capital scale, quarterly investment reporting and sector permits require planning before formation.
Foreign investment for Indonesia market entry.
Foreign investment limited liability company Perseroan Terbatas Penanaman Modal Asing (PT PMA)
Talk to an advisorKey points on one page.
- Tax
- CIT generally 22%; qualifying listed companies 19%; Pillar Two can impose a 15% minimum on in-scope groups.
- Shareholders and directors
- Min. 2 shareholders, 1 director and 1 commissioner; no general resident-director rule.
- Share capital
- Investment generally exceeds IDR 10bn per 5-digit KBLI/project; min. paid-up capital IDR 2.5bn.
- Local requirements
- Indonesian registered address, NPWP and OSS NIB; sector and risk-based licences may be required.
- Annual maintenance
- Annual report approved within 6 months and filed via SABH within 30 days; quarterly LKPM and tax filings.
- Incorporation timeline
- Approx. 4–6 weeks, subject to KBLI, OSS and sector licences.
- Public disclosure
- Shareholder and director data are searchable on AHU; beneficial owners must be reported and limited data are public.
Facts last checked · 2026-10-23
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
References (6)›
02 · Advantages
Why Indonesia
- 01Access to a large domestic consumer and manufacturing market
- 02Many sectors are in principle open to foreign investment, including 100% PT PMAs, subject to KBLI checks
- 03OSS risk-based licensing consolidates NIB and certain baseline permits
- 04Supports ASEAN supply-chain, sourcing and distribution footprints
- 05Eligible projects may be assessed for tax and non-tax investment incentives
03 · Requirements
Formation requirements
- Shareholders: at least 2, individuals or entities; one foreign shareholder triggers PMA treatment
- Governance: at least 1 director and 1 commissioner; foreign office holders must meet immigration rules
- Capital: investment generally exceeds IDR 10bn per 5-digit KBLI/project; paid-up capital at least IDR 2.5bn
- Use of funds: paid-up capital generally remains for 12 months and may be used only for assets, construction or operations
- Address and permits: Indonesian registered address, notarial deed, Ministry of Law approval, NPWP, OSS NIB and applicable sector permits
04 · Compliance
Annual compliance
- File LKPM quarterly through OSS; a report remains required even where there is no activity
- Hold the annual GMS within 6 months of year-end and file the report via SABH within 30 days of the notarial deed
- File the CIT return generally by the end of the fourth month after year-end; make applicable monthly filings and payments
- Reconfirm beneficial-owner information at least every 12 months; report ownership or control changes generally within 30 days
- Maintain books, board and shareholder records, and licence documents; arrange a statutory audit where thresholds or sector rules apply
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
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