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Zantara AI
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Bali Zero handles visas, company setup, tax and property compliance in Indonesia. Ask us directly on WhatsApp.
Chat with Bali Zero on WhatsAppIndonesia's agriculture sector represents 13.3% of GDP and employs 29% of the workforce. The KBLI 2025 classification system introduces 141 specialized agriculture codes under Category A (01xxx), providing foreign investors with unprecedented clarity on PMA ownership rules, risk classifications, and operational boundaries.
For Bali specifically, agriculture intersects with tourism to create the "agritourism" model — coffee plantations that host visitors, organic farms offering workshops, and livestock operations integrated with eco-resorts. This article dissects the KBLI codes that enable these business models.
KBLI 2025 divides agriculture into 7 major groups, each with dozens of five-digit sub-classifications:
| Group | KBLI Range | Coverage | Typical PMA | Risk Level |
|---|---|---|---|---|
| 01.1 | 01111-01199 | Food crops (rice, corn, vegetables) | 100% | Low |
| 01.2 | 01211-01299 | Plantations (coffee, tea, cacao, palm oil) | 100% | Low |
| 01.3 | 01301-01399 | Plant breeding, nurseries, horticulture | 49%-100% | Low |
| 01.4 | 01410-01490 | Livestock (cattle, buffalo, goat, poultry) | 100% | Low |
| 01.5 | 01500 | Mixed farming (crops + livestock) | 100% | Low |
| 01.6 | 01611-01699 | Agricultural support services (machinery, storage) | 100% | Low |
| 01.7 | 01701-01799 | Post-harvest activities (hunting, animal breeding) | 100% | Low |
Key insight: Unlike real estate (where 5 codes expanded to 14), agriculture codes remain stable with 141 classifications. The government is not restricting access — it's formalizing existing activities.
This group covers cereal grains, legumes, and vegetables. Most codes allow 100% PMA with Low risk.
| KBLI | Title (Bahasa) | Title (English) | PMA | Risk |
|---|---|---|---|---|
| 01111 | Pertanian Jagung | Corn farming | 100% | Low |
| 01112 | Pertanian Ubi Kayu/Singkong | Cassava farming | 100% | Low |
| 01133 | Hortikultura Sayuran Buah | Fruit vegetable horticulture | 100% | Low |
| 01134 | Hortikultura Sayuran Daun | Leafy vegetable horticulture | 100% | Low |
| 01135 | Hortikultura Sayuran Kacang-Kacang | Legume horticulture | 100% | Low |
| 01138 | Tanaman Obat-Obatan | Medicinal plant cultivation | 100% | Low |
Bali application: Organic vegetable farms (01133, 01134) are increasingly popular in Ubud and Tabanan. Register as 01133 for the farm operation, then add 47911 (Retail via e-commerce) to sell produce online or 79110 (Travel agency) for farm-to-table tours.
Indonesia is the world's 4th largest coffee producer and 2nd largest cocoa producer. Plantation codes are among the most strategically important for foreign investors targeting export markets.
| KBLI | Title (Bahasa) | Title (English) | PMA | Risk |
|---|---|---|---|---|
| 01211 | Pertanian Tebu | Sugarcane farming | 100% | Low |
| 01252 | Buah Biji Kacang-Kacangan | Nut fruits cultivation | 100% | Low |
| 01284 | Perkebunan Tanaman Aromatik/Penyegar | Aromatic/refreshing plantation (coffee) | 100% | Low |
| 01285 | Perkebunan Kelapa Sawit | Palm oil plantation | 100% | Low |
| 01286 | Perkebunan Karet | Rubber plantation | 100% | Low |
Critical code: 01284 — This code covers coffee, tea, and cacao. It's the legal basis for Bali's famous "coffee plantations" that double as tourist attractions. 100% PMA, Low risk, and no minimum investment for non-priority sectors.
A typical Bali coffee plantation operates under a multi-KBLI structure:
This structure allows you to:
License requirement: The "plantation + tour" model only requires a Low risk NIB (Nomor Induk Berusaha) for 01284 and 79110. High risk codes like food processing (10xxx) are NOT required if you're only roasting beans for immediate consumption on-site.
This group includes nurseries, seedling production, and plant propagation. It contains one of the few PMA-restricted agriculture codes.
| KBLI | Title (Bahasa) | Title (English) | PMA | Risk |
|---|---|---|---|---|
| 01301 | Tanaman Hias | Ornamental plant growing | 100% | Low |
| 01302 | Pengembangbiakan Tanaman | Plant breeding | 49% | Low |
| 01303 | Pembibitan Tanaman Pangan | Food crop seedling | 100% | Low |
| 01726 | Penangkaran Anggrek | Orchid breeding | 100% | Low |
Critical restriction: 01302 — Plant breeding for genetic improvement is limited to 49% foreign ownership. This protects Indonesia's seed sovereignty under Law No. 22/2019 (Plant Genetic Resources Protection).
Workaround: If you want to run a premium orchid export business (popular in Bali), use 01726 (Orchid breeding), which allows 100% PMA. The "breeding" in 01726 refers to propagation for commercial sale, not genetic modification.
Indonesia's growing middle class drives demand for protein. Livestock codes allow 100% PMA with Low risk across all categories.
| KBLI | Title (Bahasa) | Title (English) | PMA | Risk |
|---|---|---|---|---|
| 01410 | Ternak Sapi Perah | Dairy cattle farming | 100% | Low |
| 01421 | Ternak Sapi Potong | Beef cattle farming | 100% | Low |
| 01422 | Ternak Kerbau | Buffalo farming | 100% | Low |
| 01430 | Ternak Kuda dan Hewan Sejenisnya | Horse farming | 100% | Low |
| 01440 | Ternak Kambing dan Domba | Goat and sheep farming | 100% | Low |
| 01460 | Unggas Ayam | Chicken farming | 100% | Low |
| 01470 |
Bali application: Organic beef (01421) and goat (01440) farms are emerging as eco-tourism attractions. Combine with 93219 (Recreation parks) to operate an "animal sanctuary" where tourists interact with rescued livestock.
Support services are separated from primary production:
| KBLI | Title (Bahasa) | Title (English) | PMA | Risk |
|---|---|---|---|---|
| 01611 | Jasa Penunjang Pertanian | Agricultural support | 100% | Low |
| 01629 | Jasa Penunjang Peternakan | Livestock support | 100% | Low |
| 01630 | Jasa Penunjang Pasca Panen | Post-harvest support | 100% | Low |
Business model: If you don't want to own the farm, register as 01629 (Livestock support) and offer consulting, veterinary referrals, or feed supply. This is the "SaaS for agriculture" model — no land ownership required, 100% PMA, Low risk.
Agritourism businesses combine agriculture operations with visitor experiences. The OSS system (Online Single Submission) allows you to register up to 5 KBLI codes on a single NIB, creating a legal framework for diversified revenue.
Business: Coffee farm with guided tours, tastings, and on-site cafe.
KBLI structure:
PMA: 100% on all codes Risk: Low (01284, 79110) + Medium (56101, 10839) License: NIB covers all 4 codes; Medium risk codes trigger food safety certification (BPOM)
Business: Organic vegetable farm with farm-to-table cooking classes.
KBLI structure:
PMA: 100% on all codes Risk: Low (01133, 47911) + Medium (85496, 56101) License: NIB + teaching permit (for 85496) + food safety cert (for 56101)
Business: Animal rescue center with on-site accommodation and educational programs.
KBLI structure:
PMA: 100% on all codes Risk: Low (01440) + Medium (55101, 93219, 85496) License: NIB + hospitality permits (for 55101) + education permit (for 85496)
Key principle: Your primary KBLI determines your company's tax classification. If 01440 (livestock) is primary, you're taxed as an agriculture business, which may qualify for tax incentives under Law No. 6/1983 (General Tax Provisions).
Critical legal constraint: Foreigners and foreign-owned PT PMA companies cannot own land (Hak Milik) in Indonesia. Agriculture businesses must use one of three legal structures:
Structure: PT PMA holds Hak Pakai title, valid for 30 years, renewable for 20 more. Use case: Best for plantation businesses (coffee, cacao) where you control the land long-term. Process: Apply via BPN (National Land Agency) with approved NIB showing agriculture KBLI.
Structure: Indonesian citizen or local entity owns land (Hak Milik), PT PMA leases for up to 25 years. Use case: Suitable for agritourism where you don't need permanent ownership (farm tours, workshops). Process: Standard lease agreement, notarized, registered with local land office.
Structure: PT PMA contracts with local farmers who own land; PT PMA provides seeds/tech/market access. Use case: Low-capital model for vegetable/fruit export businesses (01133, 01134). Process: Farming agreements under Ministry of Agriculture guidance (Permentan 03/2017).
Recommendation for foreigners: Start with Option 2 (Lease) for your first 3-5 years. This minimizes upfront capital and de-risks land disputes. Once cash flow is proven, convert to Hak Pakai (Option 1) for long-term security.
| KBLI Range | Business Type | Min. Paid-Up Capital | Min. Total Investment |
|---|---|---|---|
| 01111-01799 | Agriculture (general) | IDR 10 billion | None |
| 01284 | Plantation (priority) | IDR 10 billion | IDR 100 billion* |
*Priority sectors (coffee, cacao, rubber) under Presidential Regulation 10/2021 (Tax Holiday) require IDR 100 billion total investment to qualify for CIT Holiday (0% for 5-10 years).
Non-priority agriculture (vegetables, livestock support) requires IDR 10 billion paid-up capital but has no minimum total investment. This is the lowest barrier to entry in Indonesian PMA.
| Incentive | Eligibility | Benefit |
|---|---|---|
| Tax Holiday | Priority plantation (IDR 100B investment) | 0% CIT for 5-10 years |
| Tax Allowance | Agriculture processing (e.g., coffee mills) | 30% asset depreciation deduction |
| Import Duty Cut | Capital goods for agriculture | 0% import duty on machinery |
| Super Deduction | R&D (plant breeding, organic methods) | 300% deduction of R&D expenses |
How to qualify: Submit application to BKPM (Investment Coordinating Board) within 1 year of NIB issuance. Include investment realization proof (land lease, machinery invoices) and business plan showing job creation targets.
KBLI: 01284 (Aromatic plantation) + 79110 (Tours) Market: Bali produces ~5,000 tons/year of Arabica and Robusta. Global specialty coffee market growing 12% annually. Location: Kintamani (North Bali) — UNESCO Global Geopark status adds tourism appeal. Investment: ~IDR 15-20 billion for 5-hectare plantation + processing + cafe.
KBLI: 01284 (Aromatic plantation) + 10820 (Cacao processing) Market: Bali cacao known for high-quality fermentation. Direct export to EU/US chocolatiers. Location: Tabanan, Jembrana (West Bali). Investment: ~IDR 25 billion for 10-hectare plantation + fermentation facility.
KBLI: 01133 (Fruit veg horticulture) + 47911 (E-commerce) Market: Bali's expat and tourist population drives demand for organic produce. Farm-to-table restaurants pay 2-3x wholesale prices. Location: Bedugul, Canggu (proximity to high-end restaurants). Investment: ~IDR 5-8 billion for 1-hectare hydroponic/organic farm + online sales platform.
KBLI: 01440 (Goat/sheep) + 93219 (Recreation parks) Market: Animal welfare tourism growing post-COVID. Families seek educational experiences for children. Location: Ubud (cultural tourism hub). Investment: ~IDR 10-12 billion for 2-hectare sanctuary + visitor facilities.
Problem: Registering 01284 (Coffee plantation) and 10839 (Coffee processing) as equal primary codes. Result: OSS system flags you for industrial processing permits (SIUP Industri), which require environmental impact assessments.
Solution: Make 01284 primary (60%+ of revenue from cultivation). Register 10839 as secondary for "on-site roasting" only. This keeps you in Low risk category.
Problem: Running paid tours under agriculture code only (01284). Result: Tax office classifies tour revenue as "illegal services" — subject to fines and back taxes.
Solution: Always add 79110 (Travel agency) as secondary code if you charge entrance fees or tour packages. This is non-negotiable for agritourism models.
Problem: Selling produce online without 47911 (E-commerce retail) registered. Result: BPOM (food safety agency) may reject product certification because your NIB doesn't cover "retail trade."
Solution: Register 47911 as tertiary code. This adds zero additional cost but makes your NIB compliant for online sales platforms (Tokopedia, Shopee, own website).
| Factor | Agriculture (01xxx) | Real Estate (68xxx) | F&B (56xxx) |
|---|---|---|---|
| PMA Access | 100% (most codes) | 100% (most codes) | 100% |
| Risk Level | Low | Low-Medium | Medium-High |
| Min. Capital | IDR 10B | IDR 10B | IDR 10B |
| Land Ownership | Hak Pakai only | Hak Pakai only | Lease/Strata |
| Tax Incentives | Yes (plantations) | No | Limited |
| License Timeline | 2-4 weeks | 4-8 weeks | 8-12 weeks |
Takeaway: Agriculture codes are among the fastest and cheapest to license. The 2-4 week NIB processing for Low risk codes makes agritourism one of the most accessible business models for foreign investors.
Total timeline: 4-5 months from business plan to operational status.
KBLI 2025's 141 agriculture codes provide foreign investors with a clear roadmap to Indonesia's agriculture and agritourism sectors. The key strategic insights:
100% PMA dominance — Only 1 code (01302 plant breeding) restricts foreign ownership to 49%. All other codes allow full foreign control.
Low risk = fast licensing — Most agriculture codes carry Low risk classification, meaning 2-4 week NIB processing with minimal sectoral permits.
Multi-KBLI advantage — Agritourism thrives on code combinations. Register 3-4 codes (plantation + tour + cafe + retail) to capture diversified revenue.
Land workaround — You can't own land, but Hak Pakai (30 years) or long-term lease (25 years) provides sufficient security for ROI.
Tax incentives available — Priority plantations (coffee, cacao, rubber) qualify for 0% CIT Holiday if you invest IDR 100 billion+.
For Bali specifically, the intersection of agriculture and tourism creates a "premium commodity" play — you're not just selling coffee beans, you're selling the experience of walking through a plantation at sunrise with Mount Batur in the background. KBLI 2025 finally gives that business model a legal structure.
The June 2026 migration window has closed. If you're operating an existing agriculture business under KBLI 2020, audit your codes now and prepare the transition. If you're a new investor, this is the optimal time to enter — the regulatory framework is settled, and the agritourism market in Bali is only beginning to mature.
| Lebah Madu |
| Honeybee keeping |
| 100% |
| Low |