Choose the KBLI based on what the company will actually do—not what sounds closest to the business idea. A convenient title cannot replace a review of foreign ownership, licensing, investment requirements, location and the services the company will advertise or invoice.
What is KBLI?
KBLI means Klasifikasi Baku Lapangan Usaha Indonesia, Indonesia’s standard classification of business activities. OSS uses these classifications to connect registered activities with licensing requirements.
For a PT PMA, KBLI helps identify rules governing the business. It is more than a company-profile description.
KBLI 2025 is the latest classification, established by BPS Regulation No. 7 of 2025. Use current BPS descriptions and OSS conversion guidance; an old KBLI 2020 spreadsheet may contain codes that have changed, split or merged.
Why foreign investors need to be especially careful
A domestic company’s registration is not proof that a PT PMA can undertake the same activity under identical conditions. Foreign investment eligibility, ownership limits, investment requirements and sector approvals require separate checks.
The investment framework distinguishes open activities from closed or government-only activities, activities reserved for cooperatives and smaller businesses or requiring partnerships, and activities subject to conditions.
Check the exact business scope, permitted foreign ownership, scale, sector conditions and any location-specific provisions. Where regulations still reference older classifications, confirm the mapping to KBLI 2025. Do not assume every activity permits 100% foreign ownership.
Start with the actual business model
Write down every way the company will earn money. Ask:
- What will it invoice clients for?
- Which services appear in contracts?
- What will staff actually do?
- What will its website advertise?
A “villa company” might own or lease property, operate accommodation, manage other owners’ villas, sell housekeeping, run a restaurant, arrange tours, provide transport or handle bookings.
Identify the main business activity, then the additional activities genuinely planned. One PT PMA can have multiple KBLI codes, but unnecessary codes can add licensing obligations, investment commitments and administrative confusion.
Why “close enough” can fail
Compare owning property with managing it for fees; leasing premises with selling nightly accommodation; arranging travel with carrying passengers; consulting with developing software; and constructing buildings with developing property. Similar commercial language can conceal different activities.
How KBLI connects to risk-based licensing
Government Regulation 28 of 2025 replaced the earlier framework. The basic licensing structure is:
| Risk level | General licensing structure |
|---|---|
| Low risk | NIB |
| Medium-low | NIB and a self-declared Standard Certificate |
| Medium-high | NIB and a verified Standard Certificate for operations |
| High | NIB and a business licence, with standards where applicable |
Check actual scope, scale and project details in OSS. Supporting sector approvals, called PB UMKU, may also apply. An NIB does not establish that every advertised service is authorised.
Investment value is different from paid-up capital
Under Investment/BKPM Regulation No. 5 of 2025, the general PMA investment threshold is more than IDR 10 billion, excluding land and buildings, per five-digit KBLI per project location. Exceptions change the calculation: food and beverage uses broader grouping; accommodation generally includes land and buildings; property has further distinctions.
Minimum issued and paid-up capital is generally IDR 2.5 billion per company unless other rules apply. These are investment and capital requirements, not formation fees.
Five Lombok business examples
Villas and guesthouses
Separate property interests from accommodation operations: who contracts with guests and provides the stay? KBLI 55203 refers to accommodation managed by the owner, but leased-property or guesthouse models need their own scope assessment.
Property management
A company receiving fees for managing other people’s villas should examine fee-based residential property management, including possible KBLI 68292, against actual scope.
Restaurants and cafés
Alcohol, catering, delivery and events require expansion review. A new menu or sales channel does not automatically need another code, but a new business activity may.
Tours, transfers and rentals
Selling tours, arranging airport transfer, operating passenger vehicles, boat transfers and vehicle rentals are not interchangeable. Record whether the company performs or contracts each service.
Diving and marine activities
KBLI 93297, Wisata Tirta, includes diving and associated equipment sales, rental and repairs. Assess standalone training, broader retail and passenger transport individually.
What can go wrong?
Consequences depend on the mismatch. Practical problems can include:
- Licensing: applications or sector approvals do not match actual operations.
- Ownership and investment: the real activity has conditions the structure or investment plan does not satisfy.
- Commercial scrutiny: banks, buyers or counterparties question inconsistent documents and contracts.
- Administration: OSS, tax records or foreign-worker applications require correction.
- Enforcement: operating without required authorisation can trigger corrective measures or sanctions.
What if the PT PMA is already operating?
List actual activities, compare them with registered codes and identify gaps. Then check foreign investment eligibility, licensing impact, investment commitments and whether company purposes need amendment.
A substantive change may require shareholder approval, a notarial deed and relevant AHU corporate approval. Use the appropriate OSS workflow for conversion, adding an activity or changing project data, then synchronise corporate records, tax and employee consequences.
Tax, workers, location and due diligence
KBLI informs industry classification and administration, but actual transactions and tax law determine VAT and sector-specific treatment. Accommodation receipts and management fees should not automatically receive identical treatment.
For foreign workers, review company activities, proposed role and manpower approvals together. A consulting company proposing an unrelated operational dive role needs more than a convenient job title.
National KBLI rules apply in Lombok, but premises must satisfy zoning, environmental and building requirements. The correct code does not override land-use restrictions or local operating requirements.
When buying a company, compare its website, contracts and financial statements with the deed, registered codes and licences. Investigate mismatches before accepting a seller’s description of what the business can do.
A better way to choose your KBLI
Describe the business model
Write the business in plain English and list every revenue-producing activity.
Identify candidates
Find current KBLI candidates and read complete official descriptions, including inclusions and exclusions.
Test ownership and risk
Check foreign investment eligibility, risk classification and required certificates or licences.
Test location and investment
Check location, zoning and investment requirements for each proposed activity and project.
Align corporate records
Align the company deed, OSS data and operating approvals before starting the activity.
| Question | Why it matters |
|---|---|
| What exactly do we sell? | Identifies the activity. |
| Who pays us, and for what? | Distinguishes operator, manager and agent. |
| Is foreign investment permitted? | Tests ownership eligibility. |
| What risk level applies? | Identifies licensing requirements. |
| Where will we operate? | Tests zoning and premises requirements. |
| Will we employ foreigners? | Connects activities with manpower review. |
Frequently asked questions
What is KBLI in Indonesia?
It is the national classification used to identify business activities, including for OSS licensing.
Can one PT PMA have several KBLI codes?
Yes, when each activity fits the business and meets applicable requirements.
Can I add a KBLI later?
Yes. Review corporate documents, ownership, investment, location and licensing before starting the activity.
Does every KBLI allow 100% foreign ownership?
No. Check the precise activity and current investment conditions.
What happens if I chose the wrong KBLI?
Assess the mismatch and correct affected records and approvals. Consequences depend on actual operations.
Sources
- BPS: KBLI 2025 official classification
- OSS: KBLI 2020–2025 conversion guidance
- Presidential Regulation 10/2021
- Presidential Regulation 49/2021
- Government Regulation 28/2025
- Investment/BKPM Regulation 5/2025
- OSS: residential property management, KBLI 68292
- OSS: water tourism, KBLI 93297
- Company Law No. 40 of 2007
- OSS: business-licensing data amendment guide
Regulatory information checked: 8 October 2026. This is general guidance; confirm current KBLI mapping and requirements for the precise activity and location.