KBLI 2025 Creative Industry Codes: Design, Photography, Film, Gaming & Content in Indonesia

The Bottom Line, First

If you are running a creative business in Bali — design studio, photography outfit, content production house, game development team — your KBLI code determines your risk classification, your licensing path, whether you qualify for 100% foreign ownership, and which tax benchmarks apply to your company. Under KBLI 2025, the creative industries sector spans 16+ distinct five-digit codes under Division 74, each with its own compliance profile. Some are low risk with straightforward licensing. Others carry medium risk with additional regulatory requirements. Choose wrong and you face mismatched tax benchmarks, unnecessary licensing obligations, and potentially a compliance audit you cannot pass.

The June 2026 migration window has closed. This guide covers every creative industry code in KBLI 2025, PMA (foreign ownership) eligibility, risk classifications, and the strategic code combinations that Bali's creative businesses actually need.

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All Creative Industry KBLI 2025 Codes at a Glance

The following table covers every creative and design-related code under KBLI 2025 Division 74. This is your primary reference when registering or auditing your NIB through OSS.

Key: Rendah = Low risk (streamlined NIB licensing). Sedang = Medium risk (additional sector-specific permits required). PMA = Foreign ownership through PT PMA structure.

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Low-Risk Creative Codes: The Safest Path for Foreign Owners

Low-risk codes offer the simplest compliance path. Licensing is processed through OSS with the standard NIB — no additional sector-specific certifications, no extended review periods. For creative entrepreneurs seeking the path of least regulatory resistance, these are the codes to target.

74201 — Photography (Aktivitas Fotografi)

This is the go-to code for photography businesses in Bali. Wedding photographers, commercial studios, product photography, real estate photography, drone operators offering aerial imagery — all fall under 74201. The low risk classification means licensing is straightforward, and 100% foreign ownership is allowed.

Bali's tourism, hospitality, and real estate industries create consistent demand for professional photography. If you are setting up a photography business on the island, this code gives you the cleanest registration path.

74118 — Packaging Design (Aktivitas Desain Pengemasan)

Packaging design is classified as low risk with PMA allowed. This covers product packaging for FMCG brands, cosmetics, food producers, and e-commerce businesses. With Bali's growing export economy in coffee, skincare, artisanal goods, and health products, packaging design is a practical specialization for a foreign-owned creative studio.

74119 — Other Industrial Design (Aktivitas Desain Industri Lainnya)

This is the catch-all industrial design code — and it is one of the most versatile in the creative sector. Product design, UX/UI design for physical products, consumer electronics design, jewelry design, and any industrial design activity not specifically covered by other 741xx codes falls here. Low risk, PMA allowed.

For studios offering broad industrial design services, 74119 is often the primary code, supplemented by more specific codes based on actual project work.

74149 — Other Creative Content Design (Aktivitas Desain Konten Kreatif Lainnya)

Another versatile catch-all, this time for creative content that does not fit neatly into film (74141) or game design (74142). Social media content production, digital illustration, creative direction, brand identity design, and multimedia content creation can all be registered under 74149. Low risk and PMA-eligible — this is a strong secondary code for any creative studio that produces content across multiple formats.

74111 — Transport & Machinery Design

Low risk with PMA allowed. Covers automotive design, marine vessel design, and machinery design. Relevant for the small but growing automotive and marine design studios operating out of Bali.

74116 — Sports Equipment & Games Design

Low risk with PMA allowed. Covers design of sports equipment, outdoor recreation gear, and physical game products. Bali's surf industry, fitness culture, and outdoor recreation market create niche demand for this specialization.

74902 — Business Consulting & Brokerage

While not strictly a creative code, 74902 is low risk with PMA allowed and is commonly combined with creative codes. Design studios that offer strategic consulting, brand strategy, or creative consulting alongside design execution use this code to cover the advisory component of their work.

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Medium-Risk Creative Codes: More Compliance, Same Opportunity

Medium-risk codes still allow 100% foreign ownership, but they trigger additional licensing requirements beyond the standard NIB. Expect sector-specific permits, professional certifications, and longer processing times — typically 2-4 weeks additional and IDR 3-5 million in extra certification costs compared to low-risk codes.

74130 — Graphic Design / Visual Communication Design

This is the core code for graphic design studios, branding agencies, and visual communication firms. Despite being one of the most common creative activities for foreign businesses in Bali, it carries a medium risk classification. This means additional compliance requirements during registration.

The medium-risk classification does not block PMA — it simply adds steps. If your business is primarily graphic design, you register under 74130 and complete the additional licensing requirements. Many studios mitigate this by also registering 74149 (other creative content, low risk) or 74119 (other industrial design, low risk) to ensure they have at least one low-risk primary code on their NIB.

74141 — Film, Video, TV, Animation & Comic Design

This code covers the design component of film production, video content, television programming, animation, and comic/manga creation. It is medium risk with PMA allowed. Note the word "design" in the code — this covers the creative design and pre-production aspects. Actual broadcast distribution of content falls under different codes in Category J, which carries additional restrictions (more on this below).

For animation studios, video production houses, and content creators producing original visual media, 74141 is the correct classification for the creative work. Combine it with relevant IT codes if your workflow includes significant software development.

74142 — Game Content Design (Aktivitas Desain Konten Game)

This is a new code under KBLI 2025, reflecting the growing importance of Indonesia's game development sector. It covers game design — mechanics, levels, narrative, visual design, and user experience design for games. Medium risk, PMA allowed.

Bali has a small but growing indie game development community. If your studio focuses on game design, this is your primary creative code. For the full game development pipeline, you will need to combine this with IT codes — see the section on code combinations below.

74113 — Textile, Fashion & Apparel Design

Fashion design, textile pattern design, and apparel design fall under 74113. Medium risk with PMA allowed. Bali's fashion scene — from resort wear to sustainable fashion to surf apparel — makes this a relevant code for the island's creative economy. This covers design only; manufacturing falls under separate codes in Division 14 (garment manufacturing).

74901 — Translation / Interpreter Services

Medium risk with PMA allowed. While not a design code, translation and interpretation services are frequently bundled into creative businesses that serve international clients. Localization agencies, multilingual content studios, and creative firms offering copywriting in multiple languages may need this code alongside their primary creative classification.

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The Category J Content Restriction: What Creative Businesses Must Know

One of the most important distinctions in KBLI 2025 for creative businesses is the split between Category J (Information and Communication) and other categories. This matters because certain content-related activities in Category J face broadcasting and media restrictions that do not apply to creative design work.

Here is the key distinction:

• Designing content (film, video, games, animation) falls under Division 74 — creative professional services. PMA allowed.
• Broadcasting or distributing content (television broadcasting, online media platforms, news media) falls under Category J — information and communication. Some Category J codes have PMA restrictions or caps on foreign ownership.

If your creative business produces original content — a video production studio, an animation house, a podcast production company — make sure your KBLI registration reflects the creation activity under Division 74, not the distribution activity under Category J. The code you choose determines your regulatory universe.

For example, a studio that creates animated content for clients would register under 74141 (film/animation design). A company that operates its own streaming platform to distribute that content would need a Category J code, which may carry different PMA rules. Most creative studios in Bali are producing content on commission, not operating distribution platforms, so Division 74 is the correct home.

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Combining Creative Codes With IT and Consulting

Most creative businesses in Bali do not operate under a single KBLI code. The reality of modern creative work — digital design, web development, app interfaces, VR/AR content, data visualization — spans multiple KBLI categories. The strongest registrations combine creative codes (74xxx) with IT codes (62xxx) and consulting codes (70xxx).

Common Code Combinations for Bali Creative Businesses

Design Studio + Digital Agency:

• 74130 (Graphic Design) + 74119 (Other Industrial Design) + 62019 (Computer Programming) + 70209 (Management Consulting)
• Covers: Brand identity, web design, UI/UX, digital products, strategic consulting

Photography + Content Production:

• 74201 (Photography) + 74149 (Other Creative Content) + 74141 (Film/Video Design) + 73110 (Advertising Agency)
• Covers: Commercial photography, video production, social media content, advertising campaigns

Game Development Studio:

• 74142 (Game Content Design) + 62013 (Immersive Media/VR/AR Programming) + 62019 (Computer Programming) + 62012 (Application Development)
• Covers: Game design, VR/AR development, software engineering, app publishing

Fashion Design Studio:

• 74113 (Fashion/Apparel Design) + 74118 (Packaging Design) + 74149 (Creative Content) + 47712 (Retail via E-commerce)
• Covers: Fashion design, product packaging, lookbook/campaign production, online sales

The strategy is to register your primary creative code alongside supporting codes that cover the full scope of your actual business activities. This prevents audit issues where your company is doing work that falls outside its registered KBLI codes.

For a deeper dive into IT-specific codes that complement creative work, see our guide on KBLI 2025 IT Services & Software codes. For consulting code specifics, see our Consulting Business Guide.

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Game Development: A New Frontier Under KBLI 2025

KBLI 2025 introduces dedicated codes for game development and immersive media that did not exist under KBLI 2020. This is significant for Bali's growing tech-creative community.

The key codes for a game development company:

The separation of game design (74142, medium risk) from game programming (62013/62019, low risk) means your company's overall risk profile depends on which code is listed as primary. If your studio is primarily a programming operation with game design as a secondary activity, listing 62019 or 62013 as your primary code gives you a lower risk classification.

KBLI 2025 also introduced 62013 specifically for immersive media, VR, and AR programming — a code that did not exist under KBLI 2020. For studios working in virtual reality, augmented reality, or mixed reality content, this is the correct programming classification, and it is low risk with PMA allowed.

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Bali's Creative Economy: Why These Codes Matter Now

Bali is not just a tourism destination. It is one of Southeast Asia's most active creative economy hubs. Canggu, Seminyak, and Ubud host hundreds of design studios, photography businesses, content production houses, and digital agencies — many operated by foreigners or as joint ventures.

The creative industries sector in Bali includes:

• Design studios serving hospitality, real estate, and lifestyle brands
• Photography businesses covering weddings, commercial, real estate, and editorial
• Video and content production for tourism marketing, brand campaigns, and social media
• Fashion design studios producing resort wear, sustainable fashion, and surf apparel
• Game development and interactive media studios
• Animation and motion graphics houses
• Architecture and interior design firms (separate KBLI codes under 71xxx)
• Advertising and branding agencies

For all of these businesses, KBLI 2025 provides more precise classification than ever before. The expansion of Division 74 into 16+ distinct codes means you can now register a code that accurately reflects what your business does — and accurate classification is what keeps you compliant with Coretax benchmarks, investment activity reports (LKPM), and NIB audits.

For a broader overview of how KBLI 2025 transforms Bali's business landscape, see our analysis on KBLI 2025 and Bali's Transformation.

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Post-Deadline KBLI 2025 Actions for Creative Businesses

The June 2026 transition window under BPS Regulation No. 7 of 2025 has closed. Businesses still relying on KBLI 2020 mappings should treat remediation as overdue. For creative businesses, the action plan is:

1. Audit your current NIB — Check which KBLI code is registered on your business license
2. Map to KBLI 2025 — Identify whether your code has changed, been split into more specific sub-codes, or been reclassified to a different risk level
3. Verify risk classification — Confirm whether your new code is low or medium risk, and understand the licensing implications
4. Check PMA status — Ensure your code still allows your ownership structure
5. Add missing codes — If your business activities span multiple codes (design + photography + consulting), ensure all are registered
6. Update through OSS — Submit the code change through the Online Single Submission system
7. Prepare for Coretax — Your new code determines the profit margin benchmarks the DGT will use for tax assessment

If your codes still rely on KBLI 2020 mappings, remediate now. Medium-risk code registrations can take 4-6 weeks to process, and unresolved mismatches are harder to defend after the transition window has closed.

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Bali Zero Creative Industry Licensing Services

Setting up a creative business in Bali requires the right KBLI codes, the correct risk classification, and a registration that covers your full scope of work. Bali Zero provides end-to-end support for creative industry licensing:

Our team handles KBLI code selection, risk classification analysis, OSS registration, and ongoing compliance monitoring. Every creative industry client receives a code combination strategy to ensure their registration covers the full scope of their business activities.

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Key Takeaways

• Photography (74201) is the safest creative code — low risk, 100% PMA, straightforward licensing
• Graphic design (74130) is medium risk — still PMA-eligible, but plan for additional compliance steps
• Game design (74142) is new under KBLI 2025 — combine with 62013 (VR/AR) and 62019 (programming) for full coverage
• Low-risk alternatives exist — 74149 (other creative content) and 74119 (other industrial design) are low risk and cover broad activities
• Combine 74xxx with 62xxx and 70xxx — most creative businesses need creative + IT + consulting codes
• Category J is not Category 74 — content creation is Division 74; content distribution may fall under Category J with different PMA rules
• Deadline is June 2026 — audit your KBLI codes now, especially if you hold medium-risk classifications

Get your creative industry KBLI codes right, and you build on a compliant foundation that supports growth, accurate tax benchmarks, and clean audit outcomes. Get them wrong, and you risk licensing complications that cost more to fix than to prevent.

Need help with creative industry licensing in Bali? Contact Bali Zero for a free KBLI code audit and compliance assessment.