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Bali Zero handles visas, company setup, tax and property compliance in Indonesia. Ask us directly on WhatsApp.
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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 WhatsAppIf 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.
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.
| Code | Name (EN) | Name (ID) | Risk Level | PMA (100%) |
|---|---|---|---|---|
| 74100 | Special Design Activities (general) | Aktivitas Perancangan Khusus | General | General |
| 74111 | Transport & Machinery Design | Aktivitas Desain Alat Transportasi dan Permesinan | Rendah (Low) | Yes |
| 74112 | Household Equipment & Furniture Design | Aktivitas Desain Peralatan Rumah Tangga dan Furnitur | Rendah (Low) | Verify |
| 74113 | Textile, Fashion & Apparel Design | Aktivitas Desain Tekstil, Fashion dan Apparel | Sedang (Medium) | Yes |
| 74114 | Strategic & Defence Industry Design | Aktivitas Desain Industri Strategis dan Pertahanan | Rendah (Low) | Verify |
| 74116 | Sports Equipment & Games Design | Aktivitas Desain Peralatan Olahraga dan Permainan | Rendah (Low) | Yes |
| 74118 | Packaging Design | Aktivitas Desain Pengemasan | Rendah (Low) | Yes |
| 74119 | Other Industrial Design | Aktivitas Desain Industri Lainnya | Rendah (Low) | Yes |
| 74120 | Training Activities (general) | Pelatihan Kerja | General | General |
| 74130 | Visual Communication / Graphic Design | Aktivitas Desain Komunikasi Visual/Desain Grafis | Sedang (Medium) | Yes |
| 74141 | Film, Video, TV, Animation & Comic Design | Aktivitas Desain Khusus Film, Video, Program TV, Animasi dan Komik | Sedang (Medium) | Yes |
| 74142 | Game Content Design | Aktivitas Desain Konten Game | Sedang (Medium) | Yes |
| 74149 | Other Creative Content Design | Aktivitas Desain Konten Kreatif Lainnya | Rendah (Low) | Yes |
| 74201 | Photography | Aktivitas Fotografi | Rendah (Low) | Yes |
| 74901 | Translation / Interpreter Services | Aktivitas Penerjemah Atau Interpreter | Sedang (Medium) | Yes |
| 74902 | Business Consulting & Brokerage | Aktivitas Konsultasi Bisnis Dan Broker Bisnis | Rendah (Low) | Yes |
Key: Rendah = Low risk (streamlined NIB licensing). Sedang = Medium risk (additional sector-specific permits required). PMA = Foreign ownership through PT PMA structure.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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).
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.
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:
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.
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).
Design Studio + Digital Agency:
Photography + Content Production:
Game Development Studio:
Fashion Design Studio:
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.
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:
| Code | Activity | Risk | PMA |
|---|---|---|---|
| 74142 | Game Content Design (creative/art direction) | Sedang | Yes |
| 62013 | Immersive Media / VR / AR Programming | Rendah | Yes |
| 62019 | Other Computer Programming | Rendah | Yes |
| 62012 | Application Development | Rendah | Yes |
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.
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:
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.
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:
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.
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:
| Service | Details | Timeline |
|---|---|---|
| KBLI Code Audit & Migration | Full audit of current vs. required codes | 1-2 weeks |
| PT PMA Setup (Creative Industry) | Company formation with optimized code selection | 8-12 weeks |
| NIB Registration (OSS) | New NIB with correct creative industry codes | 2-4 weeks |
| Code Combination Strategy | Multi-code registration for hybrid creative/IT businesses | Included with setup |
| Coretax Benchmark Analysis | Tax benchmark verification for selected codes | 1-2 weeks |
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.
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.