What does it really cost to establish a local PT in Indonesia in 2026? Under the OSS-RBA framework, low-risk company registrations can be approved in as few as 10 working days, yet total set-up costs still range from IDR 6.2 million to IDR 14 million.
In this blog, we discuss the current biaya daftar pt for local companies. We walk through the OSS-RBA process step by step. We also explain the ongoing compliance requirements that every Indonesian limited liability company must meet.
What Is a Local PT and Why Does the Structure Matter?
A local PT is a limited liability company that is 100% owned by Indonesian citizens and is exempt from the foreign ownership restrictions that apply to PT PMA companies.
A Perseroan Terbatas (PT) is Indonesia's limited liability company structure, providing shareholders with legal protection of personal assets from company liabilities. The local variant, sometimes called PT PMDN, is exclusively owned by Indonesian citizens, unlike a foreign-owned PT PMA.
Because a local PT has no foreign shareholders, it is not subject to the restrictions of Indonesia's Positive Investment List under Presidential Regulation No. 10 of 2021. This means it can operate freely across a broader range of business sectors without needing foreign investment approval from BKPM.
We help Indonesian entrepreneurs and growing businesses choose the right entity structure every day, and for most domestically focused ventures, a local PT is the fastest and most flexible option.
1. Minimum two Indonesian shareholders
A local PT requires at least two shareholders, who may be individuals or corporate entities. All shareholders must be Indonesian citizens.
2. One director
The director is responsible for overseeing the day-to-day operations of the company and must be an Indonesian citizen.
3. One commissioner
The commissioner supervises the director's conduct and ensures the company operates in accordance with its Articles of Association and applicable Indonesian laws.
How Much Does It Cost to Register a Local PT in Indonesia in 2026?
Independent registration costs typically total IDR 6.2 million to IDR 14 million, with notary fees and the registered office address being the largest variables.
The notary fee is typically the largest and most variable component of the biaya daftar pt. It covers drafting the Deed of Establishment. For a straightforward local PT, expect to pay between IDR 2.5 million and IDR 6 million to the notary. Larger authorised capital or a more complex shareholding structure pushes the fee higher.
Importantly, the corporate Tax Identification Number (NPWP) and the Business Identification Number (NIB) are free of charge. The NPWP is issued automatically through the integrated Ministry of Law system. The NIB is issued at no cost via the OSS platform.
Beyond incorporation, founders should budget for post-registration items. NIB processing is free, but sector-specific licenses and a company seal add modest amounts to the final bill.
1. Notary fee (Deed of Establishment): IDR 2.5 million to IDR 6 million
Under Indonesian Notary Law (Law No. 2 of 2014), the deed must be prepared by a licensed notary. Notary charges are set individually, so fees change from city to city and rise with the complexity of the shareholding structure.
2. Ministry of Law approval (PNBP): IDR 200,000 to IDR 1 million
The notary submits the deed for legalization to the Ministry of Law and Human Rights (Kemenkumham). The resulting Ministerial Decree formally recognizes the PT as a legal entity.
3. Registered office address: IDR 3.5 million to IDR 7 million per year
Every PT requires a registered legal address before the OSS process can proceed. A virtual office is the most cost-efficient option; physical office leases are significantly more expensive.
2026 Cost Benchmarks for Local PT Registration in Indonesia
| Component | Estimated Cost (IDR) | Notes |
|---|---|---|
| Notary fee (Deed of Establishment) | 2,500,000 – 6,000,000 | Varies by notary, city and shareholding complexity |
| Kemenkumham approval (PNBP) | 200,000 – 1,000,000 | Often bundled into the notary fee |
| Corporate Tax ID (NPWP) | Free | Auto-issued through the integrated system |
| Business Identification Number (NIB) | Free | Issued via the OSS platform |
| Registered address (virtual office, 1 year) | 3,500,000 – 7,000,000 | Depends on location and package tier |
| PKKPR / Sertifikat Standar | Variable | Only required for certain KBLI codes and risk levels |
| Total estimate | 6,200,000 – 14,000,000 | Excludes sector-specific business licenses |
What Is the OSS-RBA Process for Registering a Local PT?
The OSS-RBA process allows a local PT to be registered in as little as 3 to 10 working days if documents are complete and the business falls under a low-risk category.
PT registration involves three stages:
- forming the company through a notary
- obtaining approval from Indonesia's Ministry of Law and Human Rights
- registering through the OSS-RBA system to obtain the business identification number and applicable licenses
The OSS-RBA (Online Single Submission – Risk-Based Approach) framework governs how quickly a company can be registered. This framework operates under Government Regulation No. 28 of 2025. Low-risk business activities with complete documents are often processed within 3 to 10 working days. The overall process typically completes in 2 to 4 weeks.
Step 1: Name approval
The company name must consist of at least three words and must not resemble existing entities or government institutions. Submit the name for approval; this typically takes one working day.
Step 2: Deed of Establishment
Engage a local notary to prepare the Deed of Establishment, which includes the Articles of Association, company objectives, shareholder details and management structure. The notary then submits the deed via the AHU Online system for ratification by the Ministry of Law.
Step 3: Certificate of Domicile
Under OSS-RBA, a Surat Keterangan Domisili is not automatically required for every PT. The registered address is declared directly in the OSS system and the NIB serves as the primary business identity. Only request a SKD if a specific licence or local authority explicitly asks for it.
Step 4: Tax Identification Number (NPWP)
Apply for a corporate NPWP, which is crucial for tax reporting and compliance. Under the integrated system, the corporate NPWP is often issued automatically when the PT is approved.
Step 5: Business Identification Number (NIB)
Register on the OSS system to obtain the NIB, which serves as the company's primary identification and is required for various business activities.
Step 6: Sector-specific business licenses
Depending on the KBLI code declared during OSS registration, the system issues the applicable risk-based output. Low-risk activities receive only a Business Identification Number (NIB) that acts as a trading permit. Medium- and high-risk activities may require additional OSS licences such as a Business Licence or a Standard Certificate, and certain sectors need technical approvals from the relevant ministry.
OSS-RBA Registration Steps and Typical Timelines
| Step | Activity | Typical Timeline |
|---|---|---|
| 1 | Company name approval | 1 working day |
| 2 | Deed of Establishment and Ministry ratification | 1 – 5 working days |
| 3 | Certificate of Domicile | 1 – 3 working days |
| 4 | Corporate NPWP issuance | 1 – 2 working days |
| 5 | NIB via OSS-RBA | 1 – 3 working days |
| 6 | Sector-specific licenses (if applicable) | 3 – 10 working days |
How Does the KBLI Code Affect Your Registration Timeline?
Every PT must declare at least one KBLI code during OSS registration, and that code determines the sector classification, applicable licensing pathway and overall processing time.
The KBLI (Klasifikasi Baku Lapangan Usaha Indonesia) is Indonesia's standard business activity classification system. The code chosen during OSS registration determines which business licenses are needed, which risk level applies under OSS-RBA, and how long the overall registration will take.
Low-risk KBLI codes receive their licenses automatically and quickly. Medium-to-high-risk activities, on the other hand, often need two extra documents before the company may start operating: a PKKPR for spatial use approval and a Sertifikat Standar as the standard compliance certificate.
From our experience helping clients navigate company setup, choosing the wrong KBLI code is one of the most common causes of registration delays. Selecting the correct code at the outset saves weeks of back-and-forth with the licensing authorities.
Post-Registration Compliance Obligations for a Local PT
| Obligation | Trigger | Deadline |
|---|---|---|
| Monthly tax return (SPT Masa) | Company is operational | 20th of the following month |
| Annual corporate tax return | Every fiscal year | 4 months after fiscal year-end |
| PKP (Taxable Entrepreneur) registration | Annual turnover above IDR 4.8 billion | Within 30 days of meeting the threshold |
| Annual general meeting of shareholders | Company is active | Within 6 months of fiscal year-end |
What Are the Compliance Requirements After Registration?
A local PT must obtain a corporate NPWP, file monthly and annual tax returns, and register as a Taxable Entrepreneur if annual turnover exceeds IDR 4.8 billion.
Incorporation is only the beginning. A local PT must maintain ongoing compliance with Indonesian tax and corporate regulations to avoid penalties and preserve its good standing. The Directorate General of Taxes (DJP) administers these obligations, and enforcement has tightened since the rollout of the CoreTax system.
1. Monthly and annual tax filings
A PT must obtain a corporate NPWP and file monthly and annual tax returns via DJP's CoreTax system. Missing deadlines results in administrative penalties.
2. PKP registration and VAT
Companies with annual turnover exceeding IDR 4.8 billion must register as a Taxable Entrepreneur (PKP) and charge the prevailing VAT rate on taxable supplies.
3. Sector-specific licenses
Depending on the declared KBLI codes, businesses may need to maintain the licences issued under the OSS risk-based approach. Common examples are a Business Licence or a Standard Certificate for the selected activity, plus any technical approvals from the relevant ministry.
Conclusion
A local PT remains the most straightforward vehicle for Indonesian citizens to establish a limited liability company. The biaya daftar pt sits between IDR 6.2 million and IDR 14 million. For low-risk activities with complete documents, the timeline is 3 to 10 working days. The more typical end-to-end timeline is 2 to 4 weeks. With these numbers, the barrier to entry is manageable, provided the process is navigated correctly from the start.
The key cost drivers are notary fees and the registered office address. The main timeline risks stem from KBLI code selection and Ministry of Law ratification. Understanding these variables upfront allows founders to budget accurately and avoid unnecessary delays.
3E Accounting Indonesia is a Corporate Services Provider backed by the 3E Accounting International Network. The network spans more than 110 countries. We assist with local PT registration, KBLI code selection, NPWP and PKP registration, and ongoing tax compliance. Contact our team to discuss how we can support your company incorporation in Indonesia.
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Frequently Asked Questions
The total cost typically ranges from IDR 6.2 million to IDR 14 million, excluding sector-specific business licenses. The largest components are the notary fee (IDR 2.5–6 million) and the registered office address (IDR 3.5–7 million per year for a virtual office). The NPWP and NIB are issued free of charge.
Under the OSS-RBA framework governed by Government Regulation No. 28 of 2025, registration typically completes in 2 to 4 weeks. Low-risk business activities with complete documentation can be processed in as few as 3 to 10 working days.
A local PT requires at least two Indonesian citizen shareholders, one director, one commissioner, a registered business address in Indonesia, a corporate NPWP, and a declared KBLI business code. Authorised capital depends on the company scale and sector.
No. A local PT (PT PMDN) is exclusively owned by Indonesian citizens. Foreign investors must instead establish a PT PMA, which is subject to Positive Investment List restrictions on foreign ownership by sector.
A local PT must file monthly tax returns by the 20th of the following month, submit an annual corporate tax return within 4 months of fiscal year-end, register as a Taxable Entrepreneur (PKP) if annual turnover exceeds IDR 4.8 billion, and hold an annual general meeting of shareholders.
Abigail Yu
Director
Abigail Yu oversees executive leadership at 3E Accounting Group, leading operations, IT solutions, public relations, and digital marketing to drive business success. She holds an honors degree in Communication and New Media from the National University of Singapore and is highly skilled in crisis management, financial communication, and corporate communications.
