Consulting Business Indonesia 2026 | PT PMA Guide

Q: What KBLI 2025 codes do I need for a consulting business in Indonesia?

The main KBLI 2025 consulting codes are: 70209 (other management/business consulting - catch-all, Rendah risk), 70202 (industry management consulting), 70203 (trade/marketing consulting), 70201 (tourism consulting specifically). For IT consulting: 62209 (other IT consulting), 62201 (cybersecurity consulting), 62204 (IoT consulting). All are TERBUKA with 100% foreign ownership (pma_max_asing: 100). Note: old codes 62020, 69209, 74909 no longer exist in KBLI 2025.

Q: Can foreigners own 100% of a consulting company in Indonesia?

Yes. All management consulting KBLI 2025 codes (70201-70209) have PMA status TERBUKA with pma_max_asing 100%, meaning 100% foreign ownership is allowed. No Indonesian partner required. Source: Perpres 10/2021, 49/2021, 14/2024.

Q: What is the minimum investment for a consulting PT PMA?

The minimum total investment for a PT PMA is IDR 10 billion (~USD 625,000) with minimum paid-up capital of IDR 2.5 billion (~USD 156,000). Bali Zero New Company (PT PMA) service costs IDR 20 million. Virtual Office for company domicile: IDR 5 million.

Q: Do I need a work permit to run my consulting business in Indonesia?

Yes. As director of your PT PMA, you need an RPTKA, DKP-TKA fee, and a Director KITAS (visa code E25B - Visa Kerja Direktur Perusahaan). This applies even though you own the company. Bali Zero Working KITAS service: IDR 34.5M (Offshore), IDR 36M (Onshore), IDR 31.5M (Extend).

Q: What taxes does a consulting business pay in Indonesia?

Consulting businesses pay 11% VAT (PPN) on services, 22% corporate income tax on profits, and various withholding taxes. As director/owner, your salary is subject to PPh 21 income tax. Quarterly LKPM reporting is required through OSS for KBLI 70209.

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KBLI Codes for Consulting

Code	Activity (KBLI 2025)	Risk Level	PMA Status
70209	Konsultasi Manajemen dan Bisnis Lainnya	Rendah	TERBUKA 100%
70202	Konsultansi Manajemen dan Bisnis Industri	Menengah Tinggi	TERBUKA 100%
70203	Konsultansi Manajemen dan Bisnis Perdagangan	Rendah	TERBUKA 100%
70201	Konsultansi Manajemen dan Bisnis Pariwisata	Rendah	TERBUKA 100%
62209	Konsultansi Komputer dan Manajemen Fasilitas Lainnya	-	TERBUKA 100%
62201	Konsultansi dan Manajemen Keamanan Siber	-	TERBUKA 100%

KBLI 2025: Old Codes Removed

The following KBLI 2020 codes no longer exist in KBLI 2025:

~~62020~~ (IT consulting) → Now split into 62201, 62204, 62209
~~69209~~ (other professional services) → Restructured
~~74909~~ (other business support) → Restructured

If your existing PT PMA uses old codes, you will need to migrate to KBLI 2025 now that the June 2026 transition window has closed (BPS Reg. 7/2025).

100% Foreign Ownership Confirmed

All consulting KBLI codes listed above have PMA status TERBUKA with pma_max_asing: 100%. No Indonesian partner required. Source: Perpres 10/2021, 49/2021, 14/2024.

Investment Requirements

Consulting PT PMA:

Minimum total investment: IDR 10 billion (~USD 625,000)
Minimum paid-up capital: IDR 2.5 billion (~USD 156,000)
These are statutory minimums per PP 5/2021

Bali Zero Consulting Setup Costs

New Company (PT PMA): IDR 20.000.000
Virtual Office (company domicile): IDR 5.000.000
Working KITAS (E25B Director): IDR 34.500.000 (Offshore), IDR 36.000.000 (Onshore), IDR 31.500.000 (Extend)

These are Bali Zero service fees, separate from the statutory capital requirements above.

Structure Comparison

Consulting Business Structures

Options for professional services

Feature	PT PMA Indonesian company	Foreign Company + Remote Visa Invoice from abroad	Freelancer Individual practice
Indonesian Clients	Yes	Limited	Gray area
Foreign Clients	Yes	Yes	Yes
Local Staff	Yes	No	No
Your Work Permit	E25B Director KITAS	E33G Remote Worker visa	Via E33G Digital Nomad
Investment	IDR 10B (statutory)	None in Indonesia	None

Setting Up Consulting PT PMA

Consulting PT PMA Setup

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Billing & Payments

Invoicing Indonesian Clients

With PT PMA, you can:

Invoice in IDR
Issue tax invoices (Faktur Pajak)
Collect VAT (11%)
Accept local bank transfers

Invoicing Foreign Clients

From PT PMA:

Invoice in USD or other currencies
Receive to Indonesian bank account
Convert to IDR
Foreign exchange considerations

VAT on Services

Consulting services are subject to 11% VAT (PPN). You must charge this to Indonesian clients and remit to tax office monthly.

Work Permit Considerations

As Director of Your PT PMA

You need a Director KITAS (E25B - Visa Kerja Direktur Perusahaan):

RPTKA (required even for own company)
DKP-TKA fee (USD 100/month)
E25B Director KITAS

Bali Zero Working KITAS (E25B)

Offshore (apply from abroad): IDR 34.500.000 - Onshore (apply from Indonesia): IDR 36.000.000 - Extend (renewal): IDR 31.500.000

Hiring Other Foreign Consultants

Additional foreign staff requires:

Individual RPTKA
Position justification
Indonesian counterpart training
Full permit costs per person

Tax Obligations

Company Taxes

Tax	Rate	Frequency
VAT (PPN)	11% on services	Monthly
Corporate Income Tax	22% on profit	Annual
Withholding on payments	Varies	Per transaction

Personal Taxes

As director/owner:

Salary subject to PPh 21
Dividends taxable
Annual SPT required

Common Consulting Types

Allowed for Foreigners

Management consulting
Strategy consulting
IT consulting
Financial advisory (not regulated)
Marketing consulting
HR consulting (non-placement)
Technical consulting

Restricted Areas

Legal advice (requires Indonesian lawyer)
Tax advice (technically restricted)
Audit services (licensed accountants)
Certain financial services

Partnerships

For restricted services, consider partnering with licensed Indonesian professionals who can provide the regulated components.

Remote Consulting

Working from Indonesia Without PT PMA

If clients are purely foreign:

E33G Digital Nomad Visa options
Invoice from foreign company
No Indonesian employment
Cannot serve Indonesian clients

Limitations

Cannot build Indonesian client base
Bank account difficulties
Limited long-term stability
Visa renewals required

Common Questions

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Consulting Business in Indonesia 2026: Guide for Foreign Consultants

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Consulting Business in Indonesia 2026: Guide for Foreign Consultants

Consulting Business Options

Choose Your Structure

Where are your clients?

PT PMA for Consulting

KBLI Codes for Consulting

Investment Requirements

Structure Comparison

Consulting Business Structures

Setting Up Consulting PT PMA

Consulting PT PMA Setup

Billing & Payments

Invoicing Indonesian Clients

Invoicing Foreign Clients

Work Permit Considerations

As Director of Your PT PMA

Hiring Other Foreign Consultants

Tax Obligations

Company Taxes

Personal Taxes

Common Consulting Types

Allowed for Foreigners

Restricted Areas

Remote Consulting

Working from Indonesia Without PT PMA

Limitations

Common Questions

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