Loading Zantara...
Zantara AI
AI Business Advisor
Topics
Zantara AI
AI Business Advisor
Bali Zero handles visas, company setup, tax and property compliance in Indonesia. Ask us directly on WhatsApp.
Chat with Bali Zero on WhatsAppEvery five years, Indonesia's Central Statistics Agency (BPS) revises the KBLI — the national business classification system that determines what your company is legally permitted to do. Most revisions rename codes, merge them, or split them. KBLI 2025, mandated by BPS Regulation No. 7 of 2025 and aligned with ISIC Revision 5, did something different. It created entirely new five-digit codes for industries that simply had no classification under the previous 2020 edition. VR/AR studios, IoT consultancies, game design houses, digital identity providers, carbon capture operations, MICE venue operators, and formalized warung businesses — none of these had a dedicated code before. They were forced into catch-all categories like 62019 (Other Computer Programming) or 74900 (Other Professional Activities), which meant imprecise risk classifications, mismatched tax benchmarks, and licensing friction.
That era is over. If your business operates in any of these sectors, you now have a code that was designed for you. This article covers every significant new code, what it means for your PT PMA, and why the first movers will have a structural advantage.
The following table lists the most significant codes introduced in KBLI 2025 that had no direct equivalent in KBLI 2020. These are not reclassifications or splits of existing codes — they are genuinely new entries in the national business classification system.
| KBLI Code | Name (English) | Name (Indonesian) | Risk Level | PMA Eligible | Sector |
|---|---|---|---|---|---|
| 62013 | Immersive Media Programming (VR/AR/MR) | Aktivitas Pemrograman dan Produksi Konten Media Imersif | Rendah (Low) | Yes | Tech |
| 62022 | Digital Identity Provision | Aktivitas Penyediaan Identitas Digital | Tinggi (High) | Restricted | Tech |
| 62024 | IoT Consulting and Design | Aktivitas Konsultasi dan Perancangan IoT | Rendah (Low) | Yes (100%) | Tech |
| 74142 | Game Content Design | Aktivitas Desain Konten Game | Sedang (Medium) | Yes | Creative |
| 74149 | Other Creative Content Design | Aktivitas Desain Konten Kreatif Lainnya | Rendah (Low) | Yes | Creative |
| 56702 | Warung (Formalized Local Eatery) | Warung | Rendah (Low) | Verify | F&B |
| 68112 | MICE Venue and Event Rental | Penyewaan Venue MICE dan Event | Sedang (Medium) | Yes | Hospitality |
| 39001 | Carbon Capture / Environmental Services | Aktivitas Penangkapan Karbon / Jasa Lingkungan | Varies | Yes | Green Economy |
| Various | Education SPK Codes (Cooperative Int'l Schools) | Kode SPK Pendidikan Kerjasama | Varies | Restricted | Education |
Note: Risk levels and PMA eligibility are based on the Positive Investment List (PP 28/2025) and may be updated as OSS integrates KBLI 2025 classifications. Always verify against the latest OSS-RBA data before registering.
Under KBLI 2020, if you built virtual reality experiences, augmented reality applications, or mixed reality content in Indonesia, your business was classified under 62019 (Other Computer Programming Activities) — a generic bucket that lumped you in with every other software developer who did not fit the main categories. Your risk level, licensing path, and tax benchmarks were calibrated for general programming, not for the specific capital requirements, content production workflows, and hardware dependencies of immersive media.
KBLI 62013 changes this completely. It is a dedicated code for the programming and production of immersive media content, explicitly covering VR, AR, and mixed reality. The risk classification is Rendah (Low), which means streamlined licensing through OSS-RBA with no special permits required beyond the standard NIB. For Bali, where VR tourism experiences, AR cultural heritage projects, and immersive event production are growing rapidly, this code provides a clean regulatory foundation.
Strategic value: Low risk means fewer compliance obligations. A dedicated code means your tax benchmarks will eventually be calibrated to your actual industry, not a generic programming average. If you are already operating under 62019, migrating to 62013 narrows your regulatory exposure.
The Internet of Things was invisible in KBLI 2020. Smart hotel systems, agricultural sensor networks, industrial monitoring platforms — all of these were forced into generic IT consulting or hardware distribution codes. KBLI 62024 creates a specific classification for IoT consulting and system design, covering the architecture, integration planning, and technical consulting that IoT businesses actually perform.
The classification is Rendah (Low) risk with 100% PMA explicitly allowed. This makes 62024 one of the most investor-friendly new codes in the entire 2025 revision. For foreign entrepreneurs building IoT solutions in Bali's hospitality sector — smart villa management, energy monitoring, water systems — this code offers maximum ownership with minimum regulatory friction.
Strategic value: 100% foreign ownership confirmed. Low risk licensing. A code that precisely describes what IoT consultancies do, rather than forcing a description into generic IT services.
Not every new code is an open door. KBLI 62022 covers digital identity services — biometric verification, digital KYC platforms, identity-as-a-service systems — and it carries a Tinggi (High) risk classification. This reflects the Indonesian government's sensitivity around identity data, national security implications, and the regulatory framework for digital trust services under the Electronic Information and Transactions Law (UU ITE) and Government Regulation on Electronic Systems (PP 71/2019).
High risk means mandatory government supervision, additional licensing requirements beyond the standard NIB, and potential restrictions on foreign ownership percentages. If your platform touches Indonesian citizen identity data, this code applies to you, and the compliance path is significantly more demanding than other tech codes.
Strategic value: If you must operate in this space, the existence of a dedicated code actually helps — it clarifies the regulatory path rather than leaving you in a gray zone. But approach with full legal counsel and expect a longer licensing timeline.
Indonesia's game development community has lobbied for years to be recognized as a distinct creative industry rather than a subset of generic software programming. KBLI 74142 delivers that recognition. This code covers game content design specifically — character design, level design, narrative design, game mechanics, and the creative layer that sits on top of the technical programming covered by 62015 (Software Products and Games).
The risk classification is Sedang (Medium), which requires additional compliance steps compared to low risk codes but still allows full PMA ownership. For game studios in Bali — and there is a growing cluster of indie game developers on the island — the strategic play is to combine 74142 with 62013 (immersive media) and 62019 (general programming) to cover the full production pipeline from creative design through technical development to VR/AR distribution.
Strategic value: Regulatory recognition as a creative industry, not just a software company. This distinction matters for creative economy tax incentives, funding programs, and the government's push to grow Indonesia's game export revenue.
This is the flexible companion to the more specific creative codes. KBLI 74149 covers creative content design activities that do not fit into the dedicated sub-codes for film (74141), games (74142), or the other specialized categories. Think: social media content production houses, branded content studios, experiential design agencies, or hybrid creative firms that work across multiple media formats.
The risk level is Rendah (Low) with PMA allowed — making it one of the safest creative industry codes for foreign investors. If your creative business does not fit neatly into game design or film production, 74149 provides a legitimate home without forcing you into a mismatched code.
This is arguably the most forward-looking new code in KBLI 2025. Under the 2020 classification, environmental remediation and waste management had codes, but carbon capture, carbon credit verification, and dedicated environmental consulting services for the green economy did not have a specific entry. KBLI 39001 fills that gap, creating a classification for businesses operating in carbon capture, environmental service provision, and the broader green economy infrastructure.
Indonesia's carbon market is developing rapidly. The Indonesia Carbon Exchange (IDX Carbon) launched in 2023, and regulatory frameworks for carbon trading, REDD+ projects, and blue carbon initiatives in marine environments are expanding. For Bali, where environmental sustainability is both a policy priority and a market demand driver, 39001 opens a formal pathway for businesses providing carbon offset services, environmental impact consulting, and green certification support.
Strategic value: First-mover positioning in Indonesia's nascent carbon economy. As mandatory carbon reporting requirements expand — and they will — businesses registered under a dedicated environmental services code will have cleaner compliance profiles than those shoehorned into generic consulting codes.
Meetings, Incentives, Conferences, and Exhibitions (MICE) is a massive revenue segment in Bali, yet KBLI 2020 had no dedicated code for MICE venue operations. Operators were forced to use generic real estate rental codes or hospitality codes that did not accurately describe the specialized nature of event venue management — which involves not just space rental but AV infrastructure, event coordination, catering integration, and corporate services.
KBLI 68112 recognizes MICE venue rental as a distinct business activity with a Sedang (Medium) risk classification and PMA eligibility. For the conference centers, co-working event spaces, and villa-based event venues that serve Bali's corporate retreat and destination wedding markets, this code provides a regulatory identity that matches the actual business model.
This code is less relevant for foreign investors but enormously significant for the Indonesian economy. The warung — the ubiquitous local eatery that serves the majority of daily meals across the archipelago — has been formalized as a distinct business classification. Under KBLI 2020, warungs were lumped into generic food service categories. KBLI 56702 gives them their own code, which enables more accurate economic data collection, targeted government support programs, and a clearer licensing path for the millions of warung operators across Indonesia.
Beyond individual codes, KBLI 2025 introduced a structural reorganization that affects every digital business. The old "Information & Communication" sector has been split into:
This split means that the new tech codes (62013, 62024) sit in Category K — the open side. But content-heavy activities risk falling into Category J depending on how they are described. A VR studio producing "content" could be classified as J. The same studio classified as "immersive media programming" sits in K. The code number matters less than the category assignment.
There are three concrete reasons why registering under these new codes cleanly before new filings or amendments creates a structural advantage:
1. Tax Benchmark Calibration. The Directorate General of Taxation (DJP) sets effective tax rates and gross profit benchmarks by KBLI code. New codes start without historical data. Early registrants contribute to establishing the baseline. If your business has healthy margins, the benchmarks set during this formative period work in your favor for years to come.
2. OSS-RBA Processing Priority. When millions of businesses migrate simultaneously near the deadline, the OSS system will face processing delays. Early registrants avoid the bottleneck. More importantly, early applications receive more individual attention from reviewers who are not yet overwhelmed by volume.
3. Regulatory Clarity Advantage. Government agencies are still developing the implementing regulations for some of these new codes. Businesses that register early enter a dialogue with regulators. Your business practices help shape the interpretation of what these codes actually mean in practice. Late adopters inherit interpretations they had no role in creating.
No business operates under a single code. The power of the new KBLI 2025 entries lies in how they combine with existing codes to create comprehensive business licenses. Here are the recommended combinations for common Bali business models:
VR/AR Studio:
IoT Solutions Company:
Game Development Studio:
Environmental Consulting Firm:
MICE and Event Business:
The June 2026 migration window has closed. Verify the live OSS workflow before filing any new KBLI 2025 classification. If a code is not yet available for your sector or record, prepare the evidence file and remediate through the official path:
The businesses that treat this as an administrative chore only after a blocked transaction will face delays, processing bottlenecks, and potentially incorrect code assignments. Operators with mapping evidence ready can remediate faster — with the right codes, the right risk classifications, and the right foundation for the next five years of operations in Indonesia.
Is there a KBLI code for VR/AR businesses?
Yes. KBLI 2025 introduced 62013 (Aktivitas Pemrograman dan Produksi Konten Media Imersif) specifically for VR, AR, and mixed reality content production. It is classified as low risk under the OSS-RBA system.
Can foreigners start an IoT business in Indonesia?
Yes. KBLI 62024 (Aktivitas Konsultasi dan Perancangan IoT) is new in 2025, classified as low risk with 100% PMA explicitly allowed. It is one of the strongest new codes for foreign technology investors.
Is game development recognized as a separate business category now?
Yes. KBLI 74142 (Aktivitas Desain Konten Game) is a dedicated code for game content design, separate from general software programming. It is medium risk with PMA allowed. Combine it with 62013 and 62019 for full-stack game development coverage.
What is the deadline to adopt KBLI 2025 codes?
The June 2026 migration window set by BPS Regulation No. 7 of 2025 has closed. All businesses should treat any NIB still relying on KBLI 2020 classifications as overdue for remediation.
Can I register these new codes through OSS today?
Verify live OSS treatment before filing KBLI 2025 changes. Keep code selections and amendment documents ready, then submit through the current official workflow.