The New Positive List of Investment
Indonesia issued Presidential Regulation 10 of 2021 (replaces Presidential Decree No.36/2010 (Indonesia’s negative investment list), which liberalizes many business sectors for foreign investment.
The New Positive List of Investment (a Concise Guide)
Following the new investment regulatory framework introduced by Law No. 11 of 2020 on Job Creation (known as the “Omnibus Law”), the President of the Republic of Indonesia issued Presidential Regulation No. 10 of 2021 on Investment Lines of Businesses (“New Positive List”). The New Positive List was enacted on 2 February 2021 and take effect on 4 March 2021.
In line with the objectives of the Omnibus Law to promote investment and create job opportunities through economic growth, the New Positive List marks a significant opening up of many business sectors in Indonesia, including by lifting the maximum foreign ownership restriction in many business sectors which were previously regulated under Presidential Regulation No. 44 of 2016 (known as the “Negative List”). Key sectors where previous foreign ownership restrictions have now been lifted include:
Energy
including power generation above 1MW, and construction and other support services in the oil & gas and power sectors
Construction Services
Distribution
including drugs wholesale and certain retail trading
Transportation
notably including ports and airports
Telecommunications
including fixed and mobile network providers, internet service providers and telecommunications tower providers
1. Lines of Business Conditionally Open to Foreign Investment :
Generally 100% open, unless subject to a specific restriction
The general principle is that, unless it is subject to one of the specific types of limitation summarised below, a line of business is 100% open to foreign investment.
That said, it is important to note that the New Positive List does not seek to regulate foreign ownership limitations in banking and financial services sectors. These will be regulated in the relevant banking and financial services regulations, therefore the current foreign ownership limitations in these sectors are unaffected by this New Positive List.
Lines of business conditionally open to foreign investment
This category of foreign investment limitation contemplates the following types of foreign ownership restriction:
- lines of business that are reserved entirely for domestic investors;
- lines of business that are subject to foreign ownership limitations; and
- lines of business that are subject to special licensing requirements.
The previous Negative List had a similar concept of lines of business either closed, or conditionally open to foreign investment. Accordingly, the most notable change brought about by the New Positive List is the extensive reduction in the number of lines of business subject to such a restriction, thus bringing about the greatest liberalisation in foreign ownership limitations in Indonesia since the concept of a “negative list” on investment was introduced in the 1980s. The lines of businesses within this category are listed in Exhibit III of the New Positive List, and cover 46 lines of businesses, reduced from 350 under the previous Negative List.
Conditionally Open Lines of Business Under the New Positive List (with Interactive Table) :
NO. BUSINESS FIELDS KBLI REQUIREMENTS
1
Publishing of Newspapers, Magazines, and Bulletin (Press)
58130
100% domestic capital in the framework of establishment and a maximum foreign capital of 49% (through the capital market) for additional or business development
2
Private Broadcasting Institution (LPS)
60102
100% domestic capital for the purpose of establishment and a maximum foreign capital of 20% for additional or business development
3
Subscription Broadcasting Institution (LPB)
60202
100% domestic capital for the purpose of establishment and a maximum foreign capital of 20% for additional or business development
4
Radio Community Broadcasting Institute
60102
100% domestic capital for the purpose of establishment and a maximum foreign capital of 20% for additional or business development
5
Television Community Broadcasting Institution
60202
100% domestic capital for the purpose of establishment and a maximum foreign capital of 20% for additional or business development
6
Postal Activities
53100
Maximum foreign capital 49%
7
Scheduled Commercial Air Transport
51101
Foreign capital is a maximum of 49% and national capital owners must remain larger than the total foreign capital owners (single majority)
8
Domestic Unscheduled Commercial Air Transportation
51102
Foreign capital is a maximum of 49% and national capital owners must remain larger than the total foreign capital owners (single majority)
9
Air Transport Activities
51109
Foreign capital is a maximum of 49% and national capital owners must remain larger than the total foreign capital owners (single majority)
10
Domestic Sea Transportation Liner and Tramper For Passengers
50111
Maximum foreign capital 49%
11
Domestic Sea Transportation for Tourism
50113
Maximum foreign capital 49%
12
Pioneer Domestic Sea Transportation For Passengers
50114
Maximum foreign capital 49%
13
Domestic Sea Transportation Liner and Tramper For Goods
50131
Maximum foreign capital 49%
14
Domestic Sea Transportation for Special Goods
30133
Maximum foreign capital 49%
15
Pioneer Domestic Sea Transportation for Goods
50134
Maximum foreign capital 49%
16
Domestic Sea Transportation People’s Sailing
50135
Maximum foreign capital 49%
17
Overseas Sea Transportation Liner and Tramper For Goods
50141
Maximum foreign capital 49%
18
Overseas Sea Transportation for Special Goods
50142
Maximum foreign capital 49%
19
Public Crossing between Provinces
50214
Maximum foreign capital 49%
20
Inter-Provinces’ Pioneer Transfers
50215
Maximum foreign capital 49%
21
Public Crossing between Regencies / Cities
50216
Maximum foreign capital 49%
22
Inter-Regency / City Pioneer Transportation
50217
Maximum foreign capital 49%
23
Public Crossing Within the Regency / City
50218
Maximum foreign capital 49%
24
River and Lake Transportation for Passengers with Fixed and Regular Routes
50211
Maximum foreign capital 49%
25
River and Lake Transportation for Passengers with Irregular and Irregular Routes
50212
Maximum foreign capital 49%
26
River and Lake Transportation with Irregular and Irregular Routes for Tourism
50213
Maximum foreign capital 49%
27
River and Lake Transportation for General Goods and / or Animals
30221
Maximum foreign capital 49%
28
River and Lake Transportation for Special Goods
50222
Maximum foreign capital 49%
29
River and Lake Transportation for Dangerous Goods
50223
Maximum foreign capital 49%
30
Main Equipment Industry
25200
Ownership of capital based on the approval of the Minister of Defense
31
Liquor Industry Contains Alcohol
11010
a. For new investment, it can be carried out in Bali Province, East Nusa Tenggara Province, North Sulawesi Province and Papua Province by paying attention to local culture and wisdom. b. Investment other than letter a, can be determined by the Head of the Investment Coordinating Board based on the governor’s recommendation.
32
Alcohol-Contained Beverage Industry: Wine
11020
a. For new capital investment can be carried out in Bali Province, East Nusa Tenggara Province, North Sulawesi Province, and Papua Province by paying attention to local culture and wisdom. b. Investment other than letter a, can be determined by the Capital Investment Coordinating Board based on the governor’s recommendation.
33
Beverage Industry Containing Malt
11031
a. For new capital investment can be carried out in Bali Province, East Nusa Tenggara Province, North Sulawesi Province, and Papua Province by paying attention to local culture and wisdom. b. Investment other than letter a, can be determined by the Capital Investment Coordinating Board based on the governor’s recommendation.
34
Traditional Medicinal Products Industry for Humans
21022
Domestic capital 100%
35
Wooden Building Products Industry
16221
Domestic capital 100%
36
Coffee Processing Industry That Has Received Geographical Indications
10761
Domestic capital 100%
37
Rendang Industry
10750
Domestic capital 100%
38
Ship Industry: – Phinisi; – Outrigger; – Ship from Other Wood With Typical Traditional Design
30111
Domestic capital 100%
39
Wood Carving Craft Industry Mebeller: Wood Carvings, Reliefs, Masks, Sculptures, Puppets
16293
Domestic capital 100%
40
Traditional Cosmetics Industry
20232
Domestic capital 100%
41
Traditional Medicine Raw Material Industry for Humans
21021
Domestic capital 100%
42
Batik Industry: – Written Batik Industry – Stamp Batik Industry – Handwritten and Stamp Combined Batik Industry
13134
Domestic capital 100%
43
Crackers, Chips, Peanuts and the like Industry (Manufacturing and Non-Manufacturing)
10794
Domestic capital 100%
44
Retail Trade on Liquor or Alcoholic
47221
Distribution network and special place
45
Small Retailer Trade on Liquor or Alcoholic Drinks
47826
Distribution network and special place
46
Activities of Travel Agencies for Special Umrah and Hajj Worship
79122
Domestic capital is 100% Muslim
NO. BUSINESS FIELDS KBLI REQUIREMENTS
Exceptions
Even where foreign ownership limitations have been retained under the New Positive List, the foreign ownership limitation does not apply in the following specific circumstances:
- businesses located in a Special Economic Zone;
- indirect/portfolio investments made through the domestic capital markets – this exception for foreign investment through listed companies is retained from the previous Negative List;
- grandfathering – as with the previous Negative List, if any line of business is treated less favourably in the New Positive List, then level of foreign investment already approved prior to the enactment of the New Positive List would still be grandfathered if stated in the relevant Business Licence. In the case of M&A, the applicable foreign investment limitation will be of that stipulated under the Business Licence of the relevant surviving entity or target company (as applicable); and
- investments subject to more favourable treatment in a treaty between Indonesia and the investor’s country of origin.
2. Reservations for cooperatives and micro, small and medium scale businesses (“MSME”) :
It is important to note that, for certain of the lines of business that are generally liberalised from a foreign investment limitation perspective under the New Positive List, there remain certain specific reservations within those lines of business for activities of a particular scale or complexity to be undertaken by, or in partnership with, cooperatives and MSME. These reservations do, in effect, impose foreign ownership restrictions on such activities, as foreign investment cannot, by definition, be undertaken in Indonesia in the form of cooperatives or MSME.
The types of lines of business subject to such restrictions can be summarised as follows:
Businesses allocated to cooperatives and MSME (and therefore not open to foreign investment), being:
- Businesses that do not require technology or which use simple technology;
- Labour intensive business having a particular process and cultural heritage; and/or
- Businesses with capital not exceeding IDR10 billion, excluding land and buildings.
Businesses allocated to cooperatives and MSME (and therefore not open to foreign investment), being:
- Businesses that do not require technology or which use simple technology;
- Labour intensive business having a particular process and cultural heritage; and/or
- Businesses with capital not exceeding IDR10 billion, excluding land and buildings.
Business Fields Reserved for Cooperatives and MSMEs (with Interactive Table) :
NO. BUSINESS FIELDS KBLI ALLLOCKED FOR COOPERATIVES AND MSMEs PARTNERSHIP REQUIREMENTS
1
Food Crop Agriculture with an Area of Less than 25 Ha:
1
– Hybrid rice
1121
V
Agriculture
1
– Inbred rice
1122
V
Agriculture
1
– Corn
1111
V
Agriculture
1
– Soybeans
1113
V
Agriculture
1
– Peanuts
1114
V
Agriculture
1
– Green beans
1115
V
Agriculture
2
Collection of Forest Products:
2
– Pine sap
2303
V
Forestry
2
– Bamboo
2308
V
Forestry
2
– Shellac, Gaharu, Palm Sugar, Frankincense, Masohi Bark, Lawang Bark, Cinnamon, Other Gums, Wallet’s Bird Nests in Nature and Other Beekeeping.
2309
V
Forestry
2
– Rattan
2302
V
Forestry
2
– Eucalyptus leaves
2304
V
Forestry
2
– Resin
2306
V
Forestry
2
– Honey
2307
V
Forestry
2
– Silkworm Cocoon / Cocoon (Mother Nature)
2303
V
Forestry
3
Soybean Processing Industry:
3
– Soybean Tempe Industry
10391
V
Industry
3
– Soybean Tofu Industry
10392
V
Industry
4
Weaving Industry (Not Jute Weaving and Other Sacks): – Songket Weaving Industry – Ulos Weaving Industry – Cual Weaving Industry – Doyo Ulap Weaving Industry – Grinsing Weaving Industry – Tapis Weaving Industry
13121
V
Industry
5
Ikat Woven Fabric Industry
13122
V
Industry
6
Embroidery / Embroidery Fabric Industry, namely: – Karawo Fabric Industry – Karancang Fabric Industry – Usus Embroidery Fabric Industry – Other Embroidery / Embroidery Fabric Industry that is not done by machines
13912
V
Industry
7
Making Mukena and Other Traditional Clothing from Textiles / Fabrics. Clothing Industry from Textiles, namely: – Cap / Cap / Songkok Industry – Traditional Headband Industry – Traditional Belt Industry – Dance Clothing Industry
14111
V
Industry
8
Woven Goods Industry:
8
– Rattan and Bamboo
16291
V
Industry
8
– Woven from Pandan Plants, Agel, Mendong, Ketak, Purun, Water Hyacinth, Water Taro
16292
V
Industry
8
– Wood, Rattan and Bamboo Kitchen Appliances Industry
16294
V
Industry
9
Wood, Rattan, Other Cork Products Industry
16299
V
Industry
10
Rubber Fumigation Industry
22121
V
Industry
11
Clay / Ceramic Home Appliances Industry, In The Form of: – Pottery – Decorative Ceramics
23932
V
Industry
12
General Equipment Industry, In the form of – Keris – Rencong – Mandau – Kujang – Badik – Spear – Other traditional weapons
25934
V
Industry
13
Traditional Musical Instrument Industries include: – Angklung from West Java – Gordang Sembilan from North Sumatra – Dambus from Bangka Belitung – Kolintang from Minahasa – Gendang Beleq from NTB – Sasando from NTT – Tifa from Papua
32201
V
Industry
14
Motorcycle maintenance and repair service industry, except those integrated with the motorcycle sales business
45407
V
Industry
15
Other Household and Personal Goods Repair Industry
95299
V
Industry
16
Salt Processing Industry That Has Received Geographical Indications: – Bali Amed Salt – Mount Krayan Salt – Bali Kusamba Salt
10774
V
Industry / Marine and Fisheries
17
Metal Cutting and Hand Tool Industry for Non-powered Metal Agriculture, namely: – Hoe – Shovel – Plow – Garu – Sickle – Ani Ani – Dodos – Egreg – Rubber Tapping Knife
25931
V
Industry
18
Appliance Repair: – Household Appliances and – Home and Garden Appliances
95220
V
Industry
19
Provision of Electricity for Power Plants <1 MW
35111
V
Energy Mineral Resources
20
Construction and Installation of Electrical Power Installations for Electricity Supply Installations: – Low / Medium Voltage
43211
V
Energy Mineral Resources
21
Inspection and Testing of Electrical Power Installations for Electricity Supply Installations or Electricity Utilization: – Low / Medium Voltage Electricity
71204
V
Energy Mineral Resources
22
Building Construction Using Simple and Intermediate Technology:
22
– Residence Building
41011
V
Public Works and Public Housing
22
– Shopping Building Includes Department Store, Shop, Shop House (shop), and Warung
41014
V
Public Works and Public Housing
22
– Health Building Includes Puskesmas, Medical Center and Health Service Building
41015
V
Public Works and Public Housing
22
– Education Building Includes Educational Facilities, Course Sites, Laboratories and Other Educational Support Buildings.
41016
V
Public Works and Public Housing
22
– Lodging Building Includes Hostel and Inn
41017
V
Public Works and Public Housing
22
– Building for Entertainment and Sports Includes Cinema, Culture / Arts Building, Tourism and Recreation Building and Sports Building.
41018
V
Public Works and Public Housing
22
– Other Buildings Include Places of Worship, Meeting Hall Building, Warehouse, Generator Building, Pump House, Depot, Electrical Substation Building, and Signal Substation Building.
41019
V
Public Works and Public Housing
22
– Prefabricated Building Construction Work Services Include Installation of Factory-Produced Materials such as Precast Concrete, Steel, Plastics, Rubber, and Other Factory Products with Fabrication, Erection, and / or Assembly Methods for Buildings.
41020
V
Public Works and Public Housing
23
Road Civil Building Construction Includes Maintenance, Highway Buildings Using Simple and Intermediate Technology
42101
V
Public Works and Public Housing
24
Installation of Prefabricated Buildings for Construction of Irrigation and Drainage Networks: – Construction of Irrigation Networks Using Simple and Intermediate Technology – Construction of Processing, Distribution and Storage Buildings Using Simple and Intermediate Technology
42201
V
Public Works and Public Housing
25
Installation of Prefabricated Buildings for Construction of Drinking Water Processing, Distribution and Storage Buildings
42202
V
Public Works and Public Housing
26
Construction of Wastewater Treatment, Distribution and Storage Buildings and / or Small and Medium Risks
42203
V
Public Works and Public Housing
27
Civil Building Construction, Telecommunications for Transportation Infrastructure: – Construction of Telecommunication Assistance to Navigation and River Signs Using Simple and Intermediate Technology – Construction of Air Navigation Telecommunications Using Simple and Intermediate Technology – Construction of Railway Signals and Telecommunications Using Simple and Intermediate Technology
42506
V
Public Works and Public Housing
28
Telecommunication Central Construction Using Simple and Intermediate Technology
42206
V
Public Works and Public Housing
29
Groundwater Well Making / Drilling Using Simple and Intermediate Technology
42207
V
Public Works and Public Housing
30
Electrical Civil Building Construction Using Simple and Intermediate Technology – Other Civil Building Construction YTDL Using Simple and Intermediate Technology – Construction of Electrical Networks and Other Telecommunications Using Simple and Intermediate Technology
42204
V
Public Works and Public Housing
31
Installation of Prefabricated Buildings for Construction of Irrigation, Communication and Sewerage Networks Using Simple and Intermediate Technology
42209
V
Public Works and Public Housing
32
Building Construction Using Simple and Intermediate Technology:
32
– Water resources
42911
V
Public Works and Public Housing
32
– Non-fishing port
42912
V
Public Works and Public Housing
32
– Fishing Port
42913
V
Public Works and Public Housing
33
Installation of Prefabricated Buildings for Construction of Other Civil Buildings Using Simple and Intermediate Technology
42919
V
Public Works and Public Housing
34
Disassembly Using Simple and Intermediate Technology
43110
V
Public Works and Public Housing
35
Land Preparation Using Simple and Intermediate Technology
43120
V
Public Works and Public Housing
36
Installation Using Simple and Intermediate Technology:
36
– Telecommunication
43212
V
Public Works and Public Housing
36
– Railway Signals and Telecommunications
43215
V
Public Works and Public Housing
36
– Signals and Road Signs
43216
V
Public Works and Public Housing
36
– Electronics
432
V
Public Works and Public Housing
36
– Waterways (Plumbar)
43221
V
Public Works and Public Housing
36
– Heating and Geothermal
43222
V
Public Works and Public Housing
36
– Oil and gas
43223
V
Public Works and Public Housing
36
– Air Conditioning and Ventilation
43224
V
Public Works and Public Housing
36
– Mechanical
43291
V
Public Works and Public Housing
36
– Other Construction Includes Installation and Maintenance of Mining and Manufacturing Facilities Like Installation Loading and discharging Stations, Winding Shafts, Chemical Plants, Iron Foundaries, Blast Furnaces and Coke Oven; Installation of treatment systems and equipment for sea water purification, brackish water, fresh water into pure water in power plants
43299
V
Public Works and Public Housing
37
Workmanship Using Simple and Intermediate Technology:
– Glass and Aluminum installation
43301
V
Public Works and Public Housing
37
– Floors, Walls, Sanitary Appliances and Ceilings
43302
V
Public Works and Public Housing
37
– Painting
43303
V
Public Works and Public Housing
38
Decoration Using Simple and Intermediate Technology
38
– Interior
43304
V
Public Works and Public Housing
38
– Exterior
43305
V
Public Works and Public Housing
38
– Completion of Other Building Construction
43309
V
Public Works and Public Housing
39
Construction Installation Using Simple and Intermediate Technology:
39
– Installation of foundations and piles
43901
V
Public Works and Public Housing
39
– Installation of Scaffolding (Steiger)
43902
V
Public Works and Public Housing
39
– Roof Installation /Roof Covering
43903
V
Public Works and Public Housing
39
– Steel Framework
43904
V
Public Works and Public Housing
39
– Rental of Construction Tools with Operators Using Simple and Intermediate Technology
43903
V
Public Works and Public Housing
40
Other Special Construction YTDL Using Simple and Intermediate Technology Not Classified in Groups 43901 to 43905
43909
V
Public Works and Public Housing
41
Transportation Consultancy Activities Using Simple and Intermediate Technology
70202
V
Public Works and Public Housing
42
Architectural Activities Using Simple and Intermediate Technology
71101
V
Public Works and Public Housing
43
Engineering and Technical Consulting Activities Using Simple and Intermediate Technology
71102
V
Public Works and Public Housing
44
Laboratory Testing Services Using Simple and Intermediate Technology
71202
V
Public Works and Public Housing
45
Installation Engineering Inspection Services Using Simple and Intermediate Technology
71204
V
Public Works and Public Housing
46
Primary Clinic: Private Maternity Homes, General Medical Clinic, General Medicine Clinic, Residential Health Services (Residential Health Services) and Basic Health Service Facilities
86103
V
Health
47
Traditional Medicine Sector Business (Traditional Medicine Small Business / UKOT and Traditional Medicine Micro Business / UMOT)
21022
V
Health
48
Retail Trade:
48
– Pharmaceutical Goods and Drugs for Humans in Pharmacies
47721
V
Health
48
– Pharmaceutical goods and drugs for humans not in pharmacies
47722
V
Health
48
– Mini Market
47111
V
Trading
48
– Not at the convenience store or Department Store
47192
V
Trading
48
– Footwear
47712
V
Trading
48
– Non-Alcoholic Drinks
47222
V
Trading
48
– Rice
47241
V
Trading
48
– Bread, Pastries, And Wet Cakes and the Like
47242
V
Trading
48
– Coffee, Sugar and Brown Sugar
47243
V
Trading
48
– Tofu, Tempe, Tauco and Oncom
47244
V
Trading
48
– Processed Meat and Fish
47245
V
Trading
48
– Other Food
47249
V
Trading
49
Service Activities
49
– Laundry
96200
V
Trading
49
– Haircut/Barber Shop
96111
V
Trading
49
– Beauty salon
96112
V
Trading
49
– Vermak Clothes
95291
V
Trading
49
– Photocopy, Document Preparation and Other Office Special Support Services
82190
V
Trading
50
Fish Industry
10214
V
Industry / Fisheries and Marine
51
Lodging Services:
51
One Star Hotel
55110
V
Tourism
51
Budget Hotel
55120
V
Tourism
51
Cottage
55130
V
Tourism
51
Guest House
55199
V
Tourism
51
Villa
55193
V
Tourism
52
Cultivation of Broiler Chicken (FS)
1461
V
Agriculture
53
Sawn timber industry with a production capacity of up to less than 2000 M2 per year
16101
V
Forestry
54
Hatchery:
54
– Sea food
3212
V
Fisheries and Marine
54
– Brackish Water Fish
3252
V
Fisheries and Marine
54
– Freshwater fish
3226
V
Fisheries and Marine
55
Enlargement:
55
– Sea food
3211
V
Fisheries and Marine
55
– Brackish Water Fish
3251
V
Fisheries and Marine
55
– Freshwater fish
3221
V
Fisheries and Marine
56
Fishery Product Processing Business (UPI):
56
– Salting / Drying Fish and Other Aquatic Biota
10211
V
Fisheries and Marine
56
– Fumigation of Fish and Other Aquatic Biota
10212
V
Fisheries and Marine
56
– Fermentation / Fermentation of Fish and Other Cooking Products (for Fish Extraction and Jelly Business)
10215
V
Fisheries and Marine
56
– Lumatan and Surimi Meat Based Industry
10216
V
Industry / Fisheries and Marine
57
Marketing, Distribution, Wholesale Trade, and Export of Fishery Products
46206
V
Fisheries and Marine
58
Salt Production / Extraction Business
8930
V
Fisheries and Marine
59
Fish canning
10221
V
Industry / Fisheries and Marine
60
Food Industry From Soybeans And Nuts Besides Soy Sauce, Tempe and Tofu
10793
V
Industry
61
Preservation Industry of Rattan, Bamboo and the like
16103
V
Industry
62
Essential Oil Industry
20294
V
Industry
63
Clay / Ceramic Bricks Industry
23921
V
Industry
64
Other Goods Industry from Clay / Ceramics
23939
V
Industry
65
Lime Industry
23942
V
Industry
66
Cement Goods Industry
23951
V
Industry
67
Lime Products Industry
23952
V
Industry
68
Other Cement and Lime Products Industry
23959
V
Industry
69
Two and Three Wheeled Motor Vehicle Components and Equipment Industry
30912
V
Industry
70
Equipment and equipment industry for wooden ships for marine tourism and fishing
30113
V
Industry
71
Valuable Jewelry Industry for Personal Use From Precious Metals
32112
V
Industry
72
Valuable Jewelry Goods Industry Not for Personal Use From Precious Metals
32113
V
Industry
73
Imitation Jewelry Industry and Similar Items
32120
V
Industry
74
Gems Industry
32111
V
Industry
75
Handicraft Industry Not Classified Elsewhere
32903
V
Industry
76
Non-Metal Goods Recycling Industry
38302
V
Industry
77
Sugar Industry
10721
V
Industry
78
Repair Services for Ships, Boats and Floating Buildings
33151
V
Industry
79
Other Transportation Equipment Repair Services, Not Motorized Vehicles
33159
V
Industry
80
Four or more wheeled motor vehicle parts and accessories industry includes: Leaf Sporing, Radiator, fuel Tank, Muffle, Brake, Gearboxes/Pernelling, Axles, Road Wheel, Suspension Shock Absorber, Radiator, Silencer, Drain Pipes, Converter Catalysts, Couplings, Steering Wheel, Steering Column System and Steering Box; Parts and Accessories for Motor Vehicle Body, such as Seat Belts, Doors, Bampers,Airbags;Car Seats; Motor Vehicle Electrical Equipment, such as Generators, Alternators, Spark plugs,Ignition Wiring Harnesses/Starter, Automatic Door and Window Open and Close System, Mounting the Taximeter into the Instrument Panel, Control Voltage
29300
V
Industry
81
Class A Medical Device Industry
21015
V
Health
82
Coconut Industry:
82
– Coconut Fiber Industry
32905
V
Industry
82
– Coconut Charcoal / Coconut Briquette Industry
20115
V
Industry
83
Equipment Repair:
83
– Communication equipment
95120
V
Industry
83
– Consumer Electronic Devices
95210
V
Industry
84
Consultation in the Field of Electrical Power Installation
71102
V
Energy Mineral Resources
85
Bridge and Flyway Construction Using Simple and Intermediate Technology
42102
V
Public Works and Public Housing
86
Building Construction:
86
– Office building
41012
V
Public Works and Public Housing
86
– Industrial Building
41013
V
Public Works and Public Housing
87
Courier Agent Activities
53202
V
Communication and Informatics
88
Clinical Health Laboratory
86903
V
Health
89
Leasing and Leasing Activities without Option Rights:
89
– Land Transportation (Rental Without Operator)
77311
V
Trading
89
– Agricultural Machinery and Equipment
77392
V
Trading
89
– Office machines and equipment
77394
V
Trading
89
– Other Machinery and Equipment Not Classified Elsewhere (power plants, textiles, metal / wood processing / working, printing, and electric welding)
77399
V
Trading
NO. BUSINESS FIELDS KBLI ALLLOCKED FOR COOPERATIVES AND MSMEs PARTNERSHIP REQUIREMENTS
3. Prioritised Sectors for Incentives :
In addition to the very significant foreign ownership liberalisation introduced through the New Positive List, unlike the Negative List (and the older lists), the New Positive List also identifies a list of prioritised sectors for investment that are entitled to receive fiscal and non-fiscal incentives (tax holidays, tax allowances, investment allowances, customs and excise allowances, ease of licensing, provision of supporting infrastructure, etc.) in accordance with the prevailing laws and regulations.
The prioritised sectors cover national strategic projects, labour intensive businesses, capital intensive businesses, hi-tech businesses, pioneer industries, export-oriented businesses and research and innovation- oriented businesses. These prioritised lines of businesses are summarized in below table of the New Positive List covering 245 types of businesses.
Priority Sectors – 245 Business Lines Open for Foreign Investment (with Interactive Table) :
NO. BUSINESS FIELDS KBLI PRODUCT SCOPE REQUIREMENTS INCENTIVE
1
Corn Farming
1111
– Corn seeds – Cultivation of corn
Tax Allowance
2
Soybean Farming
1113
– Soybean seeds – Soybean cultivation
Tax Allowance
3
Hybrid Rice Farming
1121
– Hybrid rice seeds – Cultivation of hybrid rice
Tax Allowance
4
Inbred Rice Farming
1122
– Inbred rice seeds – Cultivation of inbred rice
Tax Allowance
5
Agriculture of various kinds of palawija tubers
1135
Cassava plantation
Tax Allowance
6
Sugarcane Plantation
1140
Sugarcane plantation business, including sugarcane seeding and seeding activities
Tax Allowance
7
Fibrous Crop Farming
1160
All product coverage included in this KBLI
Tax Allowance
8
Tropical and Subtropical Fruit Farming
1220
– Cultivation of bananas – Cultivation of pineapples – Cultivation of mangosteen
Tax Allowance
9
Plant Agriculture for Beverage
1270
– Coffee – Tea – Cocoa
Tax Allowance
10
Pepper Plantation
1281
Pepper
Tax Allowance
11
Agriculture of Spices, Aromatic / Refreshing Plants, Narcotics, and Other Medicines
1289
Nutmeg
Tax Allowance
12
Ornamental Crop Farming
1301
Drasaena Jasmine Orchid
Tax Allowance
13
Beef Cattle Breeding and Cultivation
1411
– Beef cattle breeding – Beef cattle breeding
Partnering with breeders in cattle farming at least 10% of the capacity of the pen
Tax Allowance
14
Dairy Cattle Breeding and Cultivation
1412
– Dairy cow breeding – Dairy cow cultivation
– Partnering with breeders in cattle farming at least 10% of the capacity of the pen; and – Integrated and / or partnership with the fresh milk and cream processing industry (ISIC 10510)
Tax Allowance
15
Teak Forest Exploitation
2111
Activities of land preparation, nursery, planting, maintenance, harvesting, and / or marketing of teak plant products
Tax Allowance
16
Pine Forest Exploitation
2112
Activities of land preparation, nursery, planting, maintenance, harvesting and / or marketing of pine plant products
Tax Allowance
17
Mahogany Forest Entrepreneurship
2113
Activities of land preparation, nursery, planting, maintenance, harvesting, and / or marketing of mahogany plant products
Tax Allowance
18
Sonokeling Forest Exploitation
2114
Activities of land preparation, nursery, planting, maintenance, harvesting, and / or marketing of sonokeling plant products
Tax Allowance
19
Sengon / Albasia / Jeunjing Forest Exploitation
2115
Activities of land preparation, nursery, planting, maintenance, harvesting, and / or marketing of sengon / albasia / jeunjing plant products
Tax Allowance
20
Sandalwood Forest Exploitation
2116
Activities of land preparation, nursery, planting, maintenance, harvesting and / or marketing of sandalwood products
Tax Allowance
21
Acacia Forest Exploitation
2117
Activities of land preparation, nursery, planting, maintenance, harvesting and / or marketing of acacia plant products
Tax Allowance
22
Eucalyptus Forest Management
2118
Activities of land preparation, nursery, planting, maintenance, harvesting and / or marketing of eucalyptus plant products
Tax Allowance
23
Fishing (pisces) Finned in the Sea
3111
All types of fish (pisces), except sharks
– To catch in the zone determined by the minister in charge of maritime affairs and fisheries; and – Implement integrated capture fisheries business patterns with KBLI 10211, KBLI 10212, KBLI 10213, KBLI 10214, KBLI 10219, or KBLI 10221
Tax Allowance
24
Catching Crustaceans at Sea
3112
All types of crustaceans
– To catch in the zone determined by the minister in charge of maritime affairs and fisheries; and – Implement integrated capture fisheries business patterns with KBLI 10222, KBLI 10293, or KBLI 10299
Tax Allowance
25
Capturing Mollusca at Sea
3113
All kinds of molluscs
– To catch in the zone determined by the minister in charge of maritime affairs and fisheries; and – Implement integrated capture fisheries business patterns with KBLI 10221, KBLI 10293, or KBLI 10299
Tax Allowance
26
Enlargement of sea-finned ikari (Pisces)
3211
All product coverage included in this KBLI
Tax Allowance
27
Enlargement Mollusca The sea
3215
All product coverage included in this KBLI
Tax Allowance
28
Enlargement of Marine Crustaceans
3216
All product coverage included in this KBLI
Tax Allowance
29
Coal Gasification at the Mining Site
5102
Coal gasification
Tax Allowance
30
Geothermal Energy Business
6202
– Search for geothermal power – Drilling for geothermal power
Tax Allowance
31
Iron Sand Mining
7101
Iron sand processing and / or refining
New construction and / or expansion of smelters
Tax Allowance
32
Iron Ore Mining
7102
Iron ore processing and / or refining
New construction and / or expansion of smelters
Tax Allowance
33
Uranium and Thorium Ore Mining
7210
Processing and / or refining: – Uranium froth – Thorium
New construction and / or expansion of smelters
Tax Allowance
34
Tin Ore Mining
7291
Tin ore processing and / or refining
New construction and / or expansion of smelters
Tax Allowance
35
Black Timab Ore Mining
7292
Processing and / or refining of lead ore
New construction and / or expansion of smelters
Tax Allowance
36
Bauxite / Aluminum Ore Mining
7293
Processing and / or refining of bauxite / aluminum ore
New construction and / or expansion of smelters
Tax Allowance
37
Copper Ore Mining
7294
Processing and / or refining of copper ore
New construction and / or expansion of smelters
Tax Allowance
38
Nickel Ore Mining
7295
Nickel ore processing and / or refining
New construction and / or expansion of smelters
Tax Allowance
39
Manganese Ore Mining
7296
Processing and / or refining of manganese ore
New construction and / or expansion of smelters
Tax Allowance
40
Mining of other minerals that do not contain iron ore
7299
Processing and / or refining: – Zinc ore – Zirconium ore – Chromium ore – Antimony ore – Ilmenite – Rutile – Rare earth metals
New construction and / or expansion of smelters
Tax Allowance
41
Gold and Silver Mining
7301
Processing and / or refining: – Gold ore – Silver ore
New construction and / or expansion of smelters
Tax Allowance
42
Fish Freezing Industry
10213
– All types of fish (pisces), except sharks – Tuna: Join, steak, salmon, meat, slice, and / or cube – Demersal fish fillet
Tax Allowance
43
Lumatan and Surimi Meat Based Industry
10216
Surimi and surimi based products: meatballs, sausages, otak-otak, dragon feet, dumplings, ekado, fish fingers, crabmeat imitation, fish balls, fish nuggets, fish sticks, crab sticks, chikua, and / or kamapoko
Tax Allowance
44
Seaweed Processing Industry
10298
Refined carrageenan
Tax Allowance
45
Canned Fruits and Vegetables Processing and Preservation Industry
10320
All product coverage included in this KBLI
Tax Allowance
46
Margarine Industry
10412
Margarine
Integrated with KBLI 10435, 10436, and / or KBLI 10437
Tax Allowance
47
Coconut Crude Oil Industry
10422
All product coverage included in this KBLI
Tax Allowance
48
Coconut Cooking Oil Industry
10423
All product coverage included in this KBLI
Tax Allowance
49
Coconut Flour and Pellet Industry
10424
All product coverage included in this KBLI
Tax Allowance
50
Industry of Crude Oil and Other Vegetable and Animal Fats
10490
All product coverage included in this KBLI
Integrated with KBLI 10435, 10436, and / or KBLI 10437
Tax Allowance
51
Fresh Milk and Cream Processing Industry
10510
All product coverage included in this KBLI
Tax Allowance
52
Cereal Food Industry
10615
Manufacture of cereal foods
Tax Allowance
53
Cassava Starch Industry
10621
Making cassava starch through extraction, such as tapioca flour
Tax Allowance
54
Various kinds of palm starch industry
10622
Natural sago flour
Tax Allowance
55
Glucose Industry and the like
10623
Sugar from cassava
Tax Allowance
56
Bakery and Cake Products Industry
10710
– Making biscuits – Making wafers
Tax Allowance
57
Sugar Industry
10721
Sugar from sugar cane
Integrated and / or partnership with sugar cane plantations (KBLI 01140)
Tax Allowance
58
Food Industry from Chocolate and Confectionery
10732
All product coverage included in this KBLI
Tax Allowance
59
Coconut Cooking Products Industry
10773
All product coverage included in this KBLI
Tax Allowance
60
Baby Food Industry
10791
All product coverage included in this KBLI
Tax Allowance
61
Vegetable Cream Industry
10793
Vegetable creamer making
Tax Allowance
62
Corn Processing Industry
0
Making glucosa, fructosa, lactose, maltose, and / or sacharosa, which are made from corn
Tax Allowance
63
Yarn Spinning Industry
13112
Yarn from cotton, polyester, nylon, acrylic, spandex, and / or rayon, and their blends
Tax Allowance
64
Weaving Industry (Not Weaving Jute Sacks and Other Sacks)
13121
Woven fabric made by machine loom (ATM)
Tax Allowance
65
Fabric Refinement Industry
13132
All product coverage included in this KBLI
Integrated with KBLI 13133
Tax Allowance
66
ITl Fabric Printing Industry
13133
All product coverage included in this KBLI
Integrated with KBLI 13132
Tax Allowance
67
Batik Industry
13134
All product coverage included in this KBLI
Tax Allowance
68
Knitted Fabric Industry
13911
All product coverage included in this KBLI
Tax Allowance
69
Carpet and Rugs Industry
13930
All product coverage included in this KBLI
Tax Allowance
70
Industries that Produce Industrial Use Fabrics
13992
All product coverage included in this KBLI
Tax Allowance
71
Industry Non Women (Non-Woven)
13993
All product coverage included in this KBLI
Tax Allowance
72
Apparel Industry (Convection) of Textiles
14111
All product coverage included in this KBLI
Tax Allowance
73
Apparel Industry (Convection) of Leather
14112
All product coverage included in this KBLI
Tax Allowance
74
Knitted Apparel Industry
14301
All product coverage included in this KBLI
Tax Allowance
75
Footwear Industry for Daily Use
15201
All product coverage included in this KBLI
Tax Allowance
76
Sports Shoes Industry
15202
All product coverage included in this KBLI
Tax Allowance
77
Shoe Industry Field Engineering / Industrial Purposes
15203
All product coverage included in this KBLI
Tax Allowance
78
Coal Product Industry
19100
All product coverage included in this KBLI
Tax Allowance
79
Lubricating Oil Manufacturing Industry
19212
All product coverage included in this KBLI
Tax Allowance
80
Coal Briquette Industry
19292
All product coverage included in this KBLI
Tax Allowance
81
Chlorine and Alkali Inorganic Basic Chemical Industry
20111
Hydrochloric acid, sodium hypochlorite
Tax Allowance
82
Other Basic Inorganic Chemical Industry
20114
White carbon, sulfuric acid, ammonium sulfate, phosphoric acid, hydrogen peroxide, ammonium nitrate, aminmonium chforate, ammonium perchlorate, potassium nitrate, potassium chlorote
Tax Allowance
83
Organic Basic Chemical Industry Sourced from Agricultural Products
20115
All product coverage included in this KBLI, except for products that have been included in the coverage of the corporate income tax reduction facility as regulated by PMK Number 130 / PMK.010 / 2020 and its amendments
Tax Allowance
84
Organic Basic Chemical Industry Sourcing from Petroleum, Natural Gas, and Coal
20117
All product coverage included in this KBLI, except for products that have been included in the coverage of the corporate income tax reduction facility as regulated by PMK Number 130 / PMK.010 / 2020 and its amendments
Tax Allowance
85
Other Basic Organic Chemical Industry
20119
– Paraformaldehyde – Dimethy / phthalate
Tax Allowance
86
Single Nutrient Macro Primary Artificial Fertilizer Industry
20122
Urea fertilizer
Tax Allowance
87
Industry of Artificial Resin (Synthetic Resin) and Plastic Raw Materials
20131
Polycarbonate, polybutene, polyacetal, nylon filament yarn nylon tire cord, super absorbant polymer, polyster chip (pet resin), polyvinyl alcohol
Tax Allowance
88
Soap and Cleaning Materials Industry for Household Purposes
20231
All product coverage included in this KBLI
Tax Allowance
89
Cosmetics Industry, Including Toothpaste
20232
All product coverage included in this KBLI
Tax Allowance
90
Industrial Fiber / Artificial Filament Strip Yarn
20301
Polyester filament yarn
Tax Allowance
91
Fiber Industry Stapling Artificial
20302
Polyester made staple fiber
Tax Allowance
92
Pharmaceutical Material Industry
21011
All product coverage included in this KBLI, except for products that have been included in the coverage of the corporate income tax reduction facility as regulated by PMK Number 130 / PMK.010 / 2020 and its amendments
Tax Allowance
93
Pharmaceutical Products Industry for Humans
21012
All product coverage included in this KBLI, except for products that have been included in the coverage of the corporate income tax reduction facility as regulated by PMK Number 130 / PMK.010 / 2020 and its amendments
Tax Allowance
94
Traditional Medicinal Product Industry
21022
Phytopharmaca
Tax Allowance
95
Outer and Inner Tire Industry
22111
All product coverage included in this KBLI
Tax Allowance
96
Plastic Goods Industry for Buildings
22210
All product coverage included in this KBLI
Tax Allowance
97
Sheet Plastic Goods Industry
22291
PET film
Tax Allowance
98
Flat Glass Industry
23111
All product coverage included in this KBLI
Tax Allowance
99
Safety Glass Industry
23112
All product coverage included in this KBLI
Tax Allowance
100
Porcelain Sanitary Equipment Industry
23923
All product coverage included in this KBLI
Tax Allowance
101
Industry of building materials from clay / ceramic instead of bricks and tiles
23929
All product coverage included in this KBLI
Tax Allowance
102
Porcelain Home Appliance Industry
23931
All product coverage included in this KBLI
Tax Allowance
103
Laboratory and Electrical / Engineering Equipment Industry from Porcelain
23933
All product coverage included in this KBLI
Tax Allowance
104
Basic Iron and Steel Industry (Iron rind Steel Making)
24101
– Basic metal industry that produces iron – Basic metal industry that produces steel from scrap
Using Electric Arc furnace / EAF technology
Tax Allowance
105
Steel Milling Industry (Steel Rolling)
24102
– Hot rolled coll / sheet steel (including stainless steel) from slab raw materials and / or – Cold rolled coil / sheet zteel (including stainless steel) coated or uncoated with other metals or non-metals from hot rolled coil steel raw materials
Tax Allowance
106
Precious Base Metal Manufacturing Industry
24201
Processing of anode slime (anode slime) into precious metals (dore metal)
Transferring technology
Tax Allowance
107
Non-ferrous Base Metal Manufacturing Industry
24202
All product coverage included in this KBLI, except for products that have been included in the coverage of the corporate income tax reduction facility as regulated by PMK Number 130 / PMK.010 / 2020 and its amendments
Transferring technology
Tax Allowance
108
Wire Goods Industry
25951
– Manufacture of brass plated steel wire. – Manufacture of steel cords
Tax Allowance
109
Other Metal Goods Industry That Cannot Be Classified Elsewhere (YTDL)
25999
– Manufacture of ship propellers – Manufacture of ship anchors – Manufacture of ship chains
Tax Allowance
110
Semi Conductor and Other Electronic Components Industry
26120
All product coverage included in this KBLI, except for products that have been included in the coverage of the corporate income tax reduction facility as regulated by PMK Number 130 / PMK.010 / 2020 and its amendments
Tax Allowance
111
Computer Industry and / or Computer Assembly
26210
All product coverage included in this KBLI
Tax Allowance
112
Computer Equipment Industry
26220
Printer
Tax Allowance
113
Cordless Communication Equipment Industry (Wireless)
26320
All product coverage included in this KBLI
Tax Allowance
114
Smart Card Industry
26391
All product coverage included in this KBLI
Tax Allowance
115
Other Communication Equipment Industry
26399
All product coverage included in this KBLI
Tax Allowance
116
Television Industry and / or Television Assembly
26410
All types of flat screen televisions (flat panel displays), excluding CRT televisions
Tax Allowance
117
Audio and Video Recording, Receiver and Reproduction Equipment Industry, not Television Industry
26420
CD, VCD / DVD player, Blu-ray and / or their combination, car head unit (radio and television installed in car)
Tax Allowance
118
Other Electronic Audio and Video Equipment Industry
26490
– Video game Console creation – Active speaker creation
Tax Allowance
119
Industrial Measuring Instruments of Electronic Test Equipment
26513
Radar equipment and supplies
Tax Allowance
120
Photography Equipment Industry
56710
All product coverage included in this KBLI
Tax Allowance
121
Voltage Converter Industry (Trans formatop, Current Converter (Rectifier) and Voltage Controller (Voltage Stabilizer)
27113
Industrial trans forrnator with a voltage of 70KV – 500KV
Transferring technology
Tax Allowance
122
Electricity Control and Distribution Equipment Industry
27120
All product coverage included in this KBLI
Tax Allowance
123
Battery Stone Industry
27201
All product coverage included in this KBLI with an investment value of below IDR 100,000,000,000.00 (one hundred billion rupiah)
Tax Allowance
124
Fiber Optic Cable Industry
27310
All product coverage included in this KBLI
Tax Allowance
125
Other Electrical and Electronic Cable Industry
27320
Power cable
Tax Allowance
126
LED Lighting Industry
27404
All product coverage included in this KBLI
Tax Allowance
127
Household Electrical Appliance Industry
27510
Refrigerator and / or washing machine
Tax Allowance
128
Machinery and Turbine Components and Parts Industry
28113
– Manufacture of components and / or spare parts for generators – Manufacture of components and / or spare parts for turbines
Tax Allowance
129
Other Pump Industry, Compressors, Faucets and Valves / Valves
28130
Compressors for – Refrigerators and air conditioners – Cold Storage
Tax Allowance
130
Lifting and Moving Equipment Industry
28160
– Elevator Construction – Escalator Construction
Tax Allowance
131
Photocopier Industry
28174
– Photocopying machines – Equipment-making copiers
Using environmentally friendly technology
Tax Allowance
132
Refrigeration Machinery Industry
28193
Manufacture of evaporators and / or condensers, for all refrigeration machines
Using environmentally friendly technology
Tax Allowance
133
Agricultural Machinery Industry from Forestry
28210
– Assembly of agricultural tractors – Manufacture of rice milling machines (rice miling units)
Tax Allowance
134
Machinery and Machine Tool Industry for Metal Working
28221
All product coverage included in this KBLI
Transferring technology
Tax Allowance
135
Mining, Quarrying and Construction Machinery Industry
28240
Manufacture of large track-type tracktor / TTT tools, truck bodies, and the like, including its components
Tax Allowance
136
Textile Machinery Industry
28263
– Manufacture of knitting machines – Manufacture of weaving machines – Manufacture of embroidery machines with an investment value of below IDR 100,000,000,000.00 (one hundred billion rupiah)
Tax Allowance
137
Other Special Purposes Machinery Industry
28299
Making injection molding machines
Tax Allowance
138
Four or More Wheeled Motorized Vehicles Industry
29100
All product coverage included in this KBLI, except for products that have been included in the coverage of the corporate income tax reduction facility as regulated by PMK Number 130 / PMK.010 / 2020 and its amendments
Tax Allowance
139
Car body industry for four or more wheels and the trailer and semi-trailers industry
29200
All product coverage included in this KBLI
Tax Allowance
140
Four or More Wheeled Motorized Vehicle Parts and Accessories Industry
29300
All product coverage included in this KBLI, except for products that have been included in the coverage of the corporate income tax reduction facility as regulated by PMK Number 130 / PMK.010 / 2020 and its amendments
Tax Allowance
141
Ship and Boat Industry
30111
– Manufacture or assembly of various commercial ships and boats made of steel and / or aluminum – Manufacture or assembly of various commercial ships and boats made of fiber glass, wood, and / or ferro cement
Tax Allowance
142
Equipment, Equipment and Ship Parts Industry
30113
Manufacture of ship equipment, tools and parts, such as hull gear, deck machine work accommodation, rudder and loading and unloading equipment
Tax Allowance
143
Two and Three Wheel Motorcycle Industry
30911
All product coverage included in this KBLI
Tax Allowance
144
Two and Three Wheel Motorcycle Components and Equipment Industry
30912
– Making ensue or enyine part – Making die casting components, brake system – Making fransmission system
Tax Allowance
145
Bicycle and Wheelchairs Industry Including Becak
30921
All product coverage included in this KBLI
Tax Allowance
146
Wood Furniture Industry
31001
All product coverage included in this KBLI
Tax Allowance
147
Rattan and / or bamboo furniture industry
31002
All product coverage included in this KBLI
Tax Allowance
148
If l d the jewelery product industry made of precious metal for personal use
32112
All product coverage included in this KBLI
Tax Allowance
149
Game Equipment Industry
32401
All product coverage included in this KBLI
Tax Allowance
150
Children’s Toy Industry
32402
All product coverage included in this KBLI
Tax Allowance
151
Coconut Coir Fiber Industry
32905
All product coverage included in this KBLI
Tax Allowance
152
Repair of Boats, Boats and Floating Buildings
33151
All product coverage included in this KBLI
Tax Allowance
153
Electric Power Generation
35101
– Micro power plant – Mini power plant with investment value below IDR 100,000,000,000.00 (one hundred billion rupiah)
Tax Allowance
154
Procurement of Natural and Artificial Gas
35201
– Regasification of LNG to gas using a Floating Storage Regasification Unit (FSRU) Coalbed Methana (Non PSQ / coal methane gas, shale gas, tight gas sand, and methane hydrate
– Purification and / or processing of natural gas into Liquified Natural Gas (LNG) and / or Liquified Petroleum Gas (LPG) – Procurement and / or processing of artificial gas resulting from coal gasification
Tax Allowance
155
Storage, Purification and Distribution of Drinking Water
36001
– Development and / or management of raw water units and / or production units in the Drinking Water Supply System (SPAM) – Development of SPAM distribution units
Tax Allowance
156
Management and Disposal of Hazardous Wastewater
37022
All product coverage including Hazardous Wastes
Tax Allowance
157
Management and Disposal
38211
Management of the harmless waste that produces biofertilizer, gas methane, or carbon dioxide gas
Tax Allowance
158
Organic Waste Compost Production
38212
All product coverage included in this KBLI
Tax Allowance
159
Management and Disposal of Hazardous Waste
38220
Hazardous waste management that produces oil-free used bleached soil products (TPBBM) or eco environment oil (recovered oil)
Tax Allowance
160
Remediation and Other Waste Management Activities
39000
All product coverage included in this KBLI
Tax Allowance
161
Long Distance Rail Road Transportation for Passengers
49110
The business of transporting passengers between cities by train, including the operation of a sleeping or dining train as an integrated operation of a railroad company (but excluding rail transport for urban passengers)
Not getting subsidies
Tax Allowance
162
Cargo Handling (Loading and Unloading of Goods)
52240
Services for loading and unloading goods and / or goods carried by passengers within the port environment, including container terminals, liquid bulk terminals, and dry bulk terminals
Integrated with KBLI 52101, KBLI 52102, KBLI 52109, or KBLI 5222I
Tax Allowance
163
Video Game Development Activities
62011
All product coverage included in this KBLI
Tax Allowance
164
Trading Application Development Activities Through the Internet (E-commerce)
62012
All product coverage included in this KBLI
Tax Allowance
165
Other Computer Programming Activities
62019
All product coverage included in this KBLI
Tax Allowance
166
Tourism Area
68120
All product coverage included in this KBLI, except those in Special Economic Zones (KEK)
Tax Allowance
167
Enlargement of freshwater fish in floating net cages / fixed net cages
3222
– Indigo – Patin
All provinces in Indonesia, except DKI Jakarta
Tax Allowance
168
Coal Mining
5101
– Stone melting (coal liquifaction) – Increased coal (coal upgrading)
Aceh, West Sumatra, Riau, Jambi, South Sumatra, Bengkulu, Central Kalimantan, South Kalimantan, East Kalimantan, North Kalimantan, West Papua, Papua
Tax Allowance
169
Industrial Processing and Preservation of Ikari and Water Biota (Not Shrimp) in Cans
10221
– All kinds of fish (Pisces), except sharks – All types of crustaceans – All types of mollusks – Canned Ikari and cooked loin (canned tuna or skipjack)
All provinces in Indonesia, except DKI Jakarta
Tax Allowance
170
Shrimp Processing and Preservation Industry in Cans
10222
All product coverage included in this KBLI
All provinces in Indonesia, except DKI Jakarta
Tax Allowance
171
Other Water Biota Freezing Industry
10293
– All types of crustaceans – All types of frozen shrimp mofftfSCn
All provinces in Indonesia, except DKI Jakarta
Tax Allowance
172
Other Processing and Preservation Industry for Other Water Biota
10299
Shrimp breaded
All provinces in Indonesia, except DKI Jakarta
Tax Allowance
173
Coffee Processing Industry
10761
Ground coffee, roasted coffee, extracted coffee, instant coffee, and / or coffee extract
All provinces in Indonesia, except DKI Jakarta
Tax Allowance
174
Cultural Paper Industry
17012
– Printed writing paper – Newspaper – Prayer paper
All provinces in Indonesia, except DKI Jakarta
Tax Allowance
175
Other Paper Industry
17019
All product coverage included in this KBLI
All provinces in Indonesia, except DKI Jakarta
Tax Allowance
176
Paper and Corrugated Paper Board Industry
17021
All product coverage included in this KBLI
All provinces in Indonesia, except DKI Jakarta
Tax Allowance
177
Paper and Cardboard Packaging and Box Industry
17022
All product coverage included in this KBLI
All provinces in Indonesia, except DKI Jakarta
Tax Allowance
178
Paper Industry Tissue
17091
All product coverage included in this KBLI
All provinces in Indonesia, except Banten, DKI Jakarta, West Java, Central Java, DI Yogyakarta, East Java (excluding districts on Madura Island)
Tax Allowance
179
Other Rubber Goods Industry That Cannot Be Classified Elsewhere (YTDL)
22199
Synthetic rubber gloves and / or rubber gloves
Aceh, North Sumatra, West Sumatra, Riau, Riau Islands, Jambi, South Sumatra, Bangka Belitung, Bengkulu, Lampung, West Kalimantan, Central Kalimantan, South Kalimantan, East Kalimantan, North Kalimantan, West Papua, Papua
Tax Allowance
180
A five-star hotel
55111
All product coverage included in this KBLI
Regency. Toba Samosir, Kab. Simalungun, Kab. North Tapanuli, Kab. Humbang Hasundutan, Kab. Dairi, Kab. Karo, Kab. Samosir, Kab. Pakpak Bharat, Kab. Belitung, Kab. East Belitung, Kab. Pandeglang, Kab. Thousand Islands Administration, Kab. Magelang, Kab. Purworejo, Kab. Probolinggo, Kab. Malang, Kab. Pasuruan, Kab. Lumajang, Kab. Central Lombok, Kab. West Manggarai, Kab. Wakatobi, Kab. Morotai Islands
Tax Allowance
181
Four Star Hotel
55112
All product coverage included in this KBLI
Regency. Toba Samosir, Kab. Simalungun, Kab. North Tapanuli, Kab. Humbang Hasundutan, Kab. Dairi, Kab. Karo, Kab. Samosir, Kab. Pakpak Bharat, Kab. Belitung, Kab. East Belitung, Kab. Pandeglang, Kab. Thousand Islands Administration, Kab. Magelang, Kab. Purworejo, Kab. Probolinggo, Kab. Malang, Kab. Pasuruan, Kab. Lumajang, Kab. Central Lombok, Kab. West Manggarai, Kab. Wakatobi, Kab. Morotai Islands
Tax Allowance
182
Golf course
93112
All product coverage included in this KBLI
Regency. Toba Samosir, Kab. Simalungun, Kab. North Tapanuli, Kab. Humbang Hasundutan, Kab. Dairi, Kab. Karo, Kab. Samosir, Kab. Pakpak Bharat, Kab. Belitung, Kab. East Belitung, Kab. Pandeglang, Kab. Thousand Islands Administration, Kab. Magelang, Kab. Probolinggo, Kab. Malang, Kab. Pasuruan, Kab. Lumajang, Kab. Central Lombok, Kab. West Manggarai, Kab. Wakatobi, Kab. Morotai Islands
Tax Allowance
183
Theme Park Activities or Amusement Parks
93210
All product coverage included in this KBLI
Regency. Toba Samosir, Kab. Simalungun, Kab. North Tapanuli, Kab. Humbang Hasundutan, Kab. Dairi, Kab. Karo, Kab. Samosir, Kab. Pakpak Bharat, Kab. Belitung, Kab.Pandeglang, Kab. Thousand Islands Administration, Kab. Magelang, Kab. Purworejo, Kab. Probolinggo, Kab. Malang, Kab. Pasuruan, Kab. Lumajang, Kab. Central Lombok, Kab. West Manggarai, Kab. Wakatobi, Kab. Morotai Islands
Tax Allowance
184
Upstream Base Metal Industry (Steel or Non-Steel) Without or With Integrated Derivatives
24101
Basic metal industry that comes from raw materials other than scrop that produce steel, including stainless steel
Tax Holiday
184
Upstream Base Metal Industry (Steel or Non-Steel) Without or With Integrated Derivatives
24
Steel rolling industry integrated with the steel industry, including stainless steel (KBLI 24101A)
Tax Holiday
184
Upstream Base Metal Industry (Steel or Non-Steel) Without or With Integrated Derivatives
24103
Seamless steel pipe industry (seamless pipe) integrated with the steel industry, including stainless steel (KBLI 24101A)
Tax Holiday
184
Upstream Base Metal Industry (Steel or Non-Steel) Without or With Integrated Derivatives
24103
Steel pipe industry (welded pipe) integrated with the steel milling industry, including stainless steel KBLI 24102A)
Tax Holiday
184
Upstream Base Metal Industry (Steel or Non-Steel) Without or With Integrated Derivatives
24103
Manufacture industry heavy profile integrated with the steel industry (KBLI 24101A)
Tax Holiday
184
Upstream Base Metal Industry (Steel or Non-Steel) Without or With Integrated Derivatives
24103
Rail manufacturing industry integrated with the steel industry (KBLI 24101A)
Tax Holiday
184
Upstream Base Metal Industry (Steel or Non-Steel) Without or With Integrated Derivatives
24201
Metal manufacturing industry producing gold ingots
Tax Holiday
184
Upstream Base Metal Industry (Steel or Non-Steel) Without or With Integrated Derivatives
24201
Metal manufacturing industry producing silver ingots
Tax Holiday
184
Upstream Base Metal Industry (Steel or Non-Steel) Without or With Integrated Derivatives
24201
Metal manufacturing industry that produces platinum
Tax Holiday
184
Upstream Base Metal Industry (Steel or Non-Steel) Without or With Integrated Derivatives
24202
Base metal industry producing alumina (bauxite to alumina)
Tax Holiday
184
Upstream Base Metal Industry (Steel or Non-Steel) Without or With Integrated Derivatives
24202
Base metal industry producing aluminum ingots (alumina into aluminum ingots)
Tax Holiday
184
Upstream Base Metal Industry (Steel or Non-Steel) Without or With Integrated Derivatives
24202
Base metal industry which produces nickel metal from nickel ore by using a process pyrometallurgy
Tax Holiday
184
Upstream Base Metal Industry (Steel or Non-Steel) Without or With Integrated Derivatives
24202
Base metal industry which produces nickel metal from nickel ore by using a process hydrometallurgy
Tax Holiday
184
Upstream Base Metal Industry (Steel or Non-Steel) Without or With Integrated Derivatives
24202
Base metal industry producing copper cathodes
Tax Holiday
184
Upstream Base Metal Industry (Steel or Non-Steel) Without or With Integrated Derivatives
24203
Basic metal industry that produces aluminum in the form of plates derived from raw materials other than scrap which is integrated with the aluminum ingot manufacturing industry (KBLI 24202A2)
Tax Holiday
184
Upstream Base Metal Industry (Steel or Non-Steel) Without or With Integrated Derivatives
24203
Base metal industry which produces aluminum in form rod originating from raw materials other than scrap integrated, with the aluminum ingot manufacturing industry (KBLI 24202A2)
Tax Holiday
184
Upstream Base Metal Industry (Steel or Non-Steel) Without or With Integrated Derivatives
24203
Base metal industry which produces aluminum in its form rod originating from raw materials other than scrap integrated, with the aluminum ingot manufacturing industry (KBLI 24202A2)
Tax Holiday
184
Upstream Base Metal Industry (Steel or Non-Steel) Without or With Integrated Derivatives
24203
Base metal industry which produces aluminum in its form billet originating from raw materials other than scrap integrated, with the aluminum ingot manufacturing industry (ISIC 242O2A2)
Tax Holiday
184
Upstream Base Metal Industry (Steel or Non-Steel) Without or With Integrated Derivatives
24203
Base metal industry which produces copper in plate form which is integrated with the copper cathode manufacturing industry (ISIC 24202C)
Tax Holiday
184
Upstream Base Metal Industry (Steel or Non-Steel) Without or With Integrated Derivatives
24203
Base metal industry which produces copper in sheet form which is integrated with the copper cathode manufacturing industry (ISIC 24202C)
Tax Holiday
184
Upstream Base Metal Industry (Steel or Non-Steel) Without or With Integrated Derivatives
24204
Aluminum extrusion industry integrated with aluminum ingot manufacturing industry (KBLI 24202A2)
Tax Holiday
184
Upstream Base Metal Industry (Steel or Non-Steel) Without or With Integrated Derivatives
24205
Aluminum tube industry integrated with aluminum ingot manufacturing industry (KBLI 24202A2)
Tax Holiday
184
Upstream Base Metal Industry (Steel or Non-Steel) Without or With Integrated Derivatives
24205
Seamless aluminum pipe industry (seamless pipe) integrated with the aluminum ingot manufacturing industry (KBLI 24202A2)
Tax Holiday
184
Upstream Base Metal Industry (Steel or Non-Steel) Without or With Integrated Derivatives
24205
Industrial aluminum pipe with joints (welded pipe) integrated with the aluminum ingot manufacturing industry (KBLI 24202A2)
Tax Holiday
184
Upstream Base Metal Industry (Steel or Non-Steel) Without or With Integrated Derivatives
24205
Copper pipe manufacturing industry integrated with the base metal industry producing copper cathodes (ISIC 24202C)
Tax Holiday
184
Upstream Base Metal Industry (Steel or Non-Steel) Without or With Integrated Derivatives
24202
Industries that produce rare earths
Tax Holiday
184
Upstream Base Metal Industry (Steel or Non-Steel) Without or With Integrated Derivatives
24202
Basic metal industry derived from raw materials other than scrap which produces lead
Tax Holiday
184
Upstream Base Metal Industry (Steel or Non-Steel) Without or With Integrated Derivatives
24202
Basic metal industry derived from raw materials other than scrap which produce zinc
Tax Holiday
185
Integrated Oil and Gas Refining or Refining Industry without or with their derivatives
19211
Oil and gas refining or refining industry
Tax Holiday
185
Integrated Oil and Gas Refining or Refining Industry without or with their derivatives
19291
The petrochemical industry that produces olefins which is integrated with the oil and gas refining or refining industry (KBLI 19211)
Tax Holiday
185
Integrated Oil and Gas Refining or Refining Industry without or with their derivatives
19291
The producing petrochemical industry aromatics integrated with the oil and gas refining or refining industry (KBLI 19211)
Tax Holiday
185
Integrated Oil and Gas Refining or Refining Industry without or with their derivatives
19291
The producing petrochemical industry normal paraffin integrated with the oil and gas refining or refining industry (KBLI 19211)
Tax Holiday
185
Integrated Oil and Gas Refining or Refining Industry without or with their derivatives
19291
The producing petrochemical industry synthetic gas integrated with the oil and gas refining or refining industry (KBLI 19211)
Tax Holiday
186
Petrochemical Industry Based on Oil, Natural Gas, or Coal without or with their integrated derivatives
20117
Organic base chemical industry that produces ethylene
Tax Holiday
186
Petrochemical Industry Based on Oil, Natural Gas, or Coal without or with their integrated derivatives
20117
Organic base chemical industry that produces prophylene
Tax Holiday
186
Petrochemical Industry Based on Oil, Natural Gas, or Coal without or with their integrated derivatives
20117
Organic base chemical industry that produces butadiene
Tax Holiday
186
Petrochemical Industry Based on Oil, Natural Gas, or Coal without or with their integrated derivatives
20117
Organic base chemical industry that produces benzene
Tax Holiday
186
Petrochemical Industry Based on Oil, Natural Gas, or Coal without or with their integrated derivatives
20117
Organic base chemical industry that produces toluene
Tax Holiday
186
Petrochemical Industry Based on Oil, Natural Gas, or Coal without or with their integrated derivatives
20117
Organic base chemical industry that produces xylene
Tax Holiday
186
Petrochemical Industry Based on Oil, Natural Gas, or Coal without or with their integrated derivatives
20117
Organic base chemical industry that produces methanol
Tax Holiday
186
Petrochemical Industry Based on Oil, Natural Gas, or Coal without or with their integrated derivatives
20117
Organic base chemical industry that produces formic acid
Tax Holiday
186
Petrochemical Industry Based on Oil, Natural Gas, or Coal without or with their integrated derivatives
201171
Organic base chemical industry that produces dimethyl ether
Tax Holiday
186
Petrochemical Industry Based on Oil, Natural Gas, or Coal without or with their integrated derivatives
20117
Organic base chemical industry that produces carbon black
Tax Holiday
186
Petrochemical Industry Based on Oil, Natural Gas, or Coal without or with their integrated derivatives
20117
Organic base chemical industry that produces caprolactam
Tax Holiday
186
Petrochemical Industry Based on Oil, Natural Gas, or Coal without or with their integrated derivatives
20117
Organic base chemical industry that produces ethylene glycol
Tax Holiday
186
Petrochemical Industry Based on Oil, Natural Gas, or Coal without or with their integrated derivatives
20117
The chemical industry that produces polyethylene integrated with ethylene (KBLI 20117A)
Tax Holiday
186
Petrochemical Industry Based on Oil, Natural Gas, or Coal without or with their integrated derivatives
20117
The chemical industry that produces ethyl benzene integrated with ethylene (KBLI 20117A)
Tax Holiday
186
Petrochemical Industry Based on Oil, Natural Gas, or Coal without or with their integrated derivatives
20117
The chemical industry that produces it dichlorethylene integrated with ethylene (KBLI 20117A)
Tax Holiday
186
Petrochemical Industry Based on Oil, Natural Gas, or Coal without or with their integrated derivatives
20117
The chemical industry that produces acrylonitrile integrated with propylene (KBLI 20117B)
Tax Holiday
186
Petrochemical Industry Based on Oil, Natural Gas, or Coal without or with their integrated derivatives
20117
The producing chemical industry isopropyl alcohol integrated with propylene (KBLI 20117B)
Tax Holiday
186
Petrochemical Industry Based on Oil, Natural Gas, or Coal without or with their integrated derivatives
20117
The chemical industry that produces cyclohexane integrated with benzene (KBLI 20117D)
Tax Holiday
186
Petrochemical Industry Based on Oil, Natural Gas, or Coal without or with their integrated derivatives
20117
Chemical industry that produces c-PTA which is integrated with xylene (KBLI 20117F)
Tax Holiday
186
Petrochemical Industry Based on Oil, Natural Gas, or Coal without or with their integrated derivatives
20117
The chemical industry that produces acetic acid integrated with formid acid (KBLI 20117H)
Tax Holiday
186
Petrochemical Industry Based on Oil, Natural Gas, or Coal without or with their integrated derivatives
20117
The chemical industry that produces styrene integrated with ethylbenzene (KBLI 20117A2)
Tax Holiday
186
Petrochemical Industry Based on Oil, Natural Gas, or Coal without or with their integrated derivatives
20117
The chemical industry that produces vinyl chloride monomer integrated with dichlorethylene (KBLI 20117A3)
Tax Holiday
186
Petrochemical Industry Based on Oil, Natural Gas, or Coal without or with their integrated derivatives
20117
The chemical industry that produces acetone integrated with isophropylalcohol (KBLI 20117B2)
Tax Holiday
186
Petrochemical Industry Based on Oil, Natural Gas, or Coal without or with their integrated derivatives
20117
Chemical industry that produces p-PTA which is integrated with c-PTA (KBLI 20117F1)
Tax Holiday
186
Petrochemical Industry Based on Oil, Natural Gas, or Coal without or with their integrated derivatives
20117
Chemical industry that produces DMT integrated with c-PTA (KBLI 20117F1)
Tax Holiday
186
Petrochemical Industry Based on Oil, Natural Gas, or Coal without or with their integrated derivatives
20117
The chemical industry that produces ethyl acetate integrated with acetic acid (KBLI 20117H1)
Tax Holiday
186
Petrochemical Industry Based on Oil, Natural Gas, or Coal without or with their integrated derivatives
20118
The specialty chemical industry that produces flavor and fragrance
Tax Holiday
186
Petrochemical Industry Based on Oil, Natural Gas, or Coal without or with their integrated derivatives
20131
Industries that produce resins alkyd
Tax Holiday
186
Petrochemical Industry Based on Oil, Natural Gas, or Coal without or with their integrated derivatives
20131
Industries that produce resins polyester
Tax Holiday
186
Petrochemical Industry Based on Oil, Natural Gas, or Coal without or with their integrated derivatives
20131
Industries that produce resins aminos
Tax Holiday
186
Petrochemical Industry Based on Oil, Natural Gas, or Coal without or with their integrated derivatives
20131
Industries that produce resins polyamide
Tax Holiday
186
Petrochemical Industry Based on Oil, Natural Gas, or Coal without or with their integrated derivatives
20131
Industries that produce resins epoxide
Tax Holiday
186
Petrochemical Industry Based on Oil, Natural Gas, or Coal without or with their integrated derivatives
20131
Industries that produce resins silicone
Tax Holiday
186
Petrochemical Industry Based on Oil, Natural Gas, or Coal without or with their integrated derivatives
20131
Industries that produce resins polyurethane
Tax Holiday
186
Petrochemical Industry Based on Oil, Natural Gas, or Coal without or with their integrated derivatives
20131
Industries that produce resins polyethylene
Tax Holiday
186
Petrochemical Industry Based on Oil, Natural Gas, or Coal without or with their integrated derivatives
201311
Industries that produce resins polypropylene
Tax Holiday
186
Petrochemical Industry Based on Oil, Natural Gas, or Coal without or with their integrated derivatives
20131
Industries that produce resins polystyrene
Tax Holiday
186
Petrochemical Industry Based on Oil, Natural Gas, or Coal without or with their integrated derivatives
20131
Industries that produce resins polyvinyl chloride
Tax Holiday
186
Petrochemical Industry Based on Oil, Natural Gas, or Coal without or with their integrated derivatives
20131
Industry producing cellulose acetate resin
Tax Holiday
186
Petrochemical Industry Based on Oil, Natural Gas, or Coal without or with their integrated derivatives
20131
Industry producing cellulose nitrate resin
Tax Holiday
186
Petrochemical Industry Based on Oil, Natural Gas, or Coal without or with their integrated derivatives
20132
Artificial rubber industry that produces isoprene rubber integrated with the organic basic chemical industry (KBLI 20117)
Tax Holiday
186
Petrochemical Industry Based on Oil, Natural Gas, or Coal without or with their integrated derivatives
20132
Artificial rubber industry that produces poly butadiene rubber integrated with the organic basic chemical industry (KBLI 20117)
Tax Holiday
186
Petrochemical Industry Based on Oil, Natural Gas, or Coal without or with their integrated derivatives
20301
Fiber manufacturing industry (tow), thread (yarn), Filament strip artificial polyamide
Tax Holiday
186
Petrochemical Industry Based on Oil, Natural Gas, or Coal without or with their integrated derivatives
20301
Fiber manufacturing industry (foiv), thread (yarn), filament strip artificial polyacrylic
Tax Holiday
186
Petrochemical Industry Based on Oil, Natural Gas, or Coal without or with their integrated derivatives
20301
Fiber manufacturing industry (tow), thread (yarn), filament strip artificial polypropylene
Tax Holiday
186
Petrochemical Industry Based on Oil, Natural Gas, or Coal without or with their integrated derivatives
20302
Fiber industry polyamide staple
Tax Holiday
186
Petrochemical Industry Based on Oil, Natural Gas, or Coal without or with their integrated derivatives
20302
Fiber industry polyacrylic staple
Tax Holiday
187
Organic basic chemical industry sourced from agricultural, plantation, or forestry products without or with their integrated derivatives
20115
Organic base chemical industry that produces betacarotene
Tax Holiday
187
Organic basic chemical industry sourced from agricultural, plantation, or forestry products without or with their integrated derivatives
20115
Organic base chemical industry that produces tocopherol
Tax Holiday
187
Organic basic chemical industry sourced from agricultural, plantation, or forestry products without or with their integrated derivatives
20115
Organic base chemical industry that produces tocotrienol
Tax Holiday
187
Organic basic chemical industry sourced from agricultural, plantation, or forestry products without or with their integrated derivatives
20115
Organic base chemical industry that produces green diesel
Tax Holiday
187
Organic basic chemical industry sourced from agricultural, plantation, or forestry products without or with their integrated derivatives
20115
Organic base chemical industry that produces green gosoline
Tax Holiday
187
Organic basic chemical industry sourced from agricultural, plantation, or forestry products without or with their integrated derivatives
20113
Organic base chemical industry that produces green avtur
Tax Holiday
187
Organic basic chemical industry sourced from agricultural, plantation, or forestry products without or with their integrated derivatives
20115
Organic base chemical industry that produces biolubricant
Tax Holiday
187
Organic basic chemical industry sourced from agricultural, plantation, or forestry products without or with their integrated derivatives
20115
Organic base chemical industry that produces biosurfactant
Tax Holiday
187
Organic basic chemical industry sourced from agricultural, plantation, or forestry products without or with their integrated derivatives
20115
Organic base chemical industry that produces bioethanol (fuel grade ethanol)
Tax Holiday
187
Organic basic chemical industry sourced from agricultural, plantation, or forestry products without or with their integrated derivatives
20115
Organic base chemical industry that produces bioemulsifier
Tax Holiday
187
Organic basic chemical industry sourced from agricultural, plantation, or forestry products without or with their integrated derivatives
20115
Organic base chemical industry that produces recovered oil
Tax Holiday
187
Organic basic chemical industry sourced from agricultural, plantation, or forestry products without or with their integrated derivatives
20301
Fiber manufacturing industry (tow), thread (yorn), filament strip artificial cellulose acetate
Tax Holiday
187
Organic basic chemical industry sourced from agricultural, plantation, or forestry products without or with their integrated derivatives
20301
Fiber manufacturing industry (tow), thread (yarn), filament strip artificial viscose rayon
Tax Holiday
187
Organic basic chemical industry sourced from agricultural, plantation, or forestry products without or with their integrated derivatives
20302
Industries that produce fiber stapling artificial viscose rayon
Tax Holiday
187
Organic basic chemical industry sourced from agricultural, plantation, or forestry products without or with their integrated derivatives
20302
Industries that produce fiber stapling artificial cellulose acetate
Tax Holiday
188
Inorganic Basic Chemical Industry Without or With Its Integrated Derivatives
20111
Industry producing caustic soda without or with their integrated derivatives, which use processes other than mercury processes
Tax Holiday
188
Inorganic Basic Chemical Industry Without or With Its Integrated Derivatives
20111
Industry producing soda ash without or with their integrated derivatives
Tax Holiday
188
Inorganic Basic Chemical Industry Without or With Its Integrated Derivatives
20111
Industry producing sodium chloride without or with their integrated derivatives
Tax Holiday
188
Inorganic Basic Chemical Industry Without or With Its Integrated Derivatives
20111
Industry producing potassium hydroxide without or with their integrated derivatives
Tax Holiday
188
Inorganic Basic Chemical Industry Without or With Its Integrated Derivatives
20111
Industry producing lithium without or with their integrated derivatives
Tax Holiday
188
Inorganic Basic Chemical Industry Without or With Its Integrated Derivatives
20111
Industry producing sodium without or with their integrated derivatives
Tax Holiday
188
Inorganic Basic Chemical Industry Without or With Its Integrated Derivatives
20111
Industry producing potassium without or with their integrated derivatives
Tax Holiday
188
Inorganic Basic Chemical Industry Without or With Its Integrated Derivatives
20112
Industry producing ammonia without or with their integrated derivatives
Tax Holiday
188
Inorganic Basic Chemical Industry Without or With Its Integrated Derivatives
20113
Inorganic basic chemical industry which produces pigments without or with their integrated derivatives
Tax Holiday
188
Inorganic Basic Chemical Industry Without or With Its Integrated Derivatives
20114
Inorganic basic chemical industry which produces phosphorus without or with their integrated derivatives
Tax Holiday
188
Inorganic Basic Chemical Industry Without or With Its Integrated Derivatives
20114
Inorganic basic chemical industry which produces sulfur without or with its integrated derivatives
Tax Holiday
188
Inorganic Basic Chemical Industry Without or With Its Integrated Derivatives
20114
Inorganic basic chemical industry producing nitrogen without or with their integrated derivatives
Tax Holiday
188
Inorganic Basic Chemical Industry Without or With Its Integrated Derivatives
20114
Inorganic basic chemical industry which produces halogen compounds without or with their integrated derivatives
Tax Holiday
189
Pharmaceutical Main Raw Material Industry Without or With Their Integrated Derivatives
21011
The main raw material industry for making vaccines
Tax Holiday
189
Pharmaceutical Main Raw Material Industry Without or With Their Integrated Derivatives
21011
The main pharmaceutical raw material industry is based on biotechnology
Tax Holiday
189
Pharmaceutical Main Raw Material Industry Without or With Their Integrated Derivatives
21011
The main raw material industry for the manufacture of blood-based drugs
Tax Holiday
189
Pharmaceutical Main Raw Material Industry Without or With Their Integrated Derivatives
21012
Pharmaceutical product industry integrated with the main raw material industry for vaccine manufacturing (KBLI 21011A)
Tax Holiday
189
Pharmaceutical Main Raw Material Industry Without or With Their Integrated Derivatives
21012
Pharmaceutical product industry integrated with the main pharmaceutical raw material industry based on biotechnology (KBLI 21011B)
Tax Holiday
189
Pharmaceutical Main Raw Material Industry Without or With Their Integrated Derivatives
21012
Pharmaceutical product industry integrated with the main raw material industry for the manufacture of blood-based drugs (KBLI 21011C)
Tax Holiday
190
Irradiation, Electromedical, or Electrotherapy Equipment Manufacturing Industry
26601
X-ray tube manufacturing industry
Tax Holiday
190
Irradiation, Electromedical, or Electrotherapy Equipment Manufacturing Industry
26602
CT scan manufacturing industry
Tax Holiday
190
Irradiation, Electromedical, or Electrotherapy Equipment Manufacturing Industry
26602
Manufacture industry magnetic resonance imaging (MRI)
Tax Holiday
191
Industry for the manufacture of major components of electronic or telematic equipment, such as Semiconductor Wafer, Backlight to Liquid Crystal Display (LCD), Electrical Driver, or Display
26120
Manufacture industry semiconductor wafer
Tax Holiday
191
Industry for the manufacture of major components of electronic or telematic equipment, such as Semiconductor Wafer, Backlight to Liquid Crystal Display (LCD), Electrical Driver, or Display
26120
Manufacture industry backlight to display
Tax Holiday
191
Industry for the manufacture of major components of electronic or telematic equipment, such as Semiconductor Wafer, Backlight to Liquid Crystal Display (LCD), Electrical Driver, or Display
26120
Manufacture industry electrical driver
Tax Holiday
191
Industry for the manufacture of major components of electronic or telematic equipment, such as Semiconductor Wafer, Backlight to Liquid Crystal Display (LCD), Electrical Driver, or Display
26120
Manufacture industry display (display panel)
Tax Holiday
191
Industry for the manufacture of major components of electronic or telematic equipment, such as Semiconductor Wafer, Backlight to Liquid Crystal Display (LCD), Electrical Driver, or Display
27201
Battery stone manufacturing industry
Tax Holiday
192
Machinery Manufacturing Industry and Main Machine Components
27111
Manufacture of electric motors for machines
Tax Holiday
192
Machinery Manufacturing Industry and Main Machine Components
28112
Industry of manufacturing internal combustion motors for engines
Tax Holiday
192
Machinery Manufacturing Industry and Main Machine Components
28151
Machinery manufacturing industry furnace metal for industry (non-electric)
Tax Holiday
192
Machinery Manufacturing Industry and Main Machine Components
28152
Manufacture of metal furnace machines for industry (electric)
Tax Holiday
192
Machinery Manufacturing Industry and Main Machine Components
28210
The main component manufacturing industry for four-wheeled tractors is integrated with four-wheeled tractors with a capacity of more than 40HP
Tax Holiday
192
Machinery Manufacturing Industry and Main Machine Components
28210
Rural Multifunctional Mechanical Equipment Manufacturing Industry (AMMDes)
Tax Holiday
192
Machinery Manufacturing Industry and Main Machine Components
28263
Textile machinery manufacturing industry
Tax Holiday
192
Machinery Manufacturing Industry and Main Machine Components
28299
Robotic component manufacturing industry
Tax Holiday
193
Robotics Component Manufacturing Industry that Supports Manufacturing Machinery Industry
27112
Power generator manufacturing industry
Tax Holiday
194
Manufacture of Main Components of Power Plant Machinery
28111
Power generation turbine manufacturing industry
Tax Holiday
195
Motorized Vehicle Manufacturing Industry and Main Components of Motor Vehicles
29300
The battery industry for electric motorized vehicles of four or more wheels
Tax Holiday
195
Motorized Vehicle Manufacturing Industry and Main Components of Motor Vehicles
29300
Electric motor industry for electric motor vehicles with four or more wheels
Tax Holiday
195
Motorized Vehicle Manufacturing Industry and Main Components of Motor Vehicles
29300
Industry flexy engine 100% biodiesel compatible for motorized vehicles of four or more wheels
Tax Holiday
195
Motorized Vehicle Manufacturing Industry and Main Components of Motor Vehicles
29300
Manufacturing industry of at least 2 (two) main components of a motorized vehicle engine of four or more wheels, including pistons, cylinder head, cylinder block, camshaft, crankshaft, and connecting rod, which is integrated with the four or more wheeled motorized vehicle manufacturing industry
Tax Holiday
195
Motorized Vehicle Manufacturing Industry and Main Components of Motor Vehicles
29300
Industry power control unit (PCU) electricity for electric motorized vehicles with four or more wheels
Tax Holiday
195
Motorized Vehicle Manufacturing Industry and Main Components of Motor Vehicles
30912
Battery industry for dna-wheeled or tricycle electric motor vehicles
Tax Holiday
195
Motorized Vehicle Manufacturing Industry and Main Components of Motor Vehicles
30912
Electric motor industry for two-wheeled or three-wheeled electric motor vehicles
Tax Holiday
195
Motorized Vehicle Manufacturing Industry and Main Components of Motor Vehicles
30912
Industrial electric power control unit (PCU) for two or three wheeled electric motor vehicles
Tax Holiday
195
Motorized Vehicle Manufacturing Industry and Main Components of Motor Vehicles
29100
Industry of four or more wheeled electric vehicles integrated with batteries and electric motors
Tax Holiday
196
Ship Main Components Manufacturing Industry
28112
Internal combustion motor manufacturing industry for marine used
Tax Holiday
197
Main Train Component Manufacturing Industry
28112
Manufacture of internal combustion motors for trains
Tax Holiday
197
Main Train Component Manufacturing Industry
30200
Traction motor manufacturing industry for trains
Tax Holiday
197
Main Train Component Manufacturing Industry
30200
Railway transmission manufacturing industry
Tax Holiday
197
Main Train Component Manufacturing Industry
30200
Manufacture of electric, diesel and steam railway locomotives
Tax Holiday
197
Main Train Component Manufacturing Industry
30200
Self-propelling railway carriage manufacturing industry (self propelled) or electric train carriages
Tax Holiday
197
Main Train Component Manufacturing Industry
42216
Activities of building, maintaining and repairing railway signal building construction
Tax Holiday
197
Main Train Component Manufacturing Industry
42216
Activities of building, maintaining and repairing railway telecommunications
Tax Holiday
198
Aircraft Main Components Manufacturing Industry and Aerospace Industry Support Activities
30
Industry aircraft engine
Tax Holiday
198
Aircraft Main Components Manufacturing Industry and Aerospace Industry Support Activities
30300
Manufacture industry aircraft propeller
Tax Holiday
198
Aircraft Main Components Manufacturing Industry and Aerospace Industry Support Activities
30300
Rotor manufacturing industry
Tax Holiday
198
Aircraft Main Components Manufacturing Industry and Aerospace Industry Support Activities
30300
Aircraft structural components manufacturing industry
Tax Holiday
198
Aircraft Main Components Manufacturing Industry and Aerospace Industry Support Activities
30300
Aircraft manufacturing industry integrated with the main aircraft component industry (KBLI 30300A, 30300B, 30300C, or 30300D)
Tax Holiday
198
Aircraft Main Components Manufacturing Industry and Aerospace Industry Support Activities
22112
Industry retread tire airplane
Tax Holiday
198
Aircraft Main Components Manufacturing Industry and Aerospace Industry Support Activities
33153
Aircraft repair and maintenance (MRO) business activities
Tax Holiday
199
Agricultural, Plantation, or Forestry Product-Based Processing Industries that Produce Paper Pulp (Pulp) Without or With Derivatives
17011
Industries that produce pulp (pulp), including dissolving pulp, which raw materials from Industrial Plantation Forest (HTI)
Tax Holiday
199
Agricultural, Plantation, or Forestry Product-Based Processing Industries that Produce Paper Pulp (Pulp) Without or With Derivatives
17013
The valuable paper industry integrated with the pulp-producing industry (pulp) (KBLI 17011HA)
Tax Holiday
199
Agricultural, Plantation, or Forestry Product-Based Processing Industries that Produce Paper Pulp (Pulp) Without or With Derivatives
17014
The valuable paper industry integrated with the pulp-producing industry (pulp) (KBLI 17011HA)
Tax Holiday
200
Economic Infrastructure
35101
New and renewable energy electric power generation
Tax Holiday
200
Economic Infrastructure
42111
Construction of toll roads that have a low IRR
Tax Holiday
200
Economic Infrastructure
42912
Construction of ports that have a low IRR
Tax Holiday
201
Digital Economy which includes data processing, hosting, and related activities
63112
Hosting activity, and related to it
Tax Holiday
202
Lumatan and Surimi Meat Based Industry
10216
All product coverage included in this KBLI
All provinces in Indonesia
Investment Allowance
203
Industrial Processing and Preservation of Ikari and Water Biota (Not Shrimp) in Cans
10221
– All kinds of fish (Pisces), except sharks – All types crustacean
– All type mollusca
– Canned fish and cooked loin (canned tuna or skipjack)
All provinces in Indonesia, except DKI Jakarta
Investment Allowance
204
Shrimp Processing and Preservation Industry in Cans
10222
All product coverage included in this KBLI
All provinces in Indonesia, except DKI Jakarta
Investment Allowance
205
Other Water Biota Freezing Industry
10293
– All type crustacean
– All type mollusca
– Frozen shrimp
All provinces in Indonesia, except DKI Jakarta
Investment Allowance
206
Other Processing and Preservation Industry for Other Water Biota
10299
Shrimp breaded
All provinces in Indonesia, except DKI Jakarta
Investment Allowance
207
Canned Fruits and Vegetables Processing and Preservation Industry
10320
All product coverage included in this KBLI
All provinces in Indonesia
Investment Allowance
208
Fresh Milk and Cream Processing Industry
10510
All product coverage included in this KBLI
All provinces in Indonesia
Investment Allowance
209
Cereal Food Industry
10615
Manufacture of cereal foods
All provinces in Indonesia
Investment Allowance
210
Bakery and Cake Products Industry
10710
– Making biscuits – Making wafers
All provinces in Indonesia
Investment Allowance
211
Food Industry from Chocolate and Confectionery
10732
All product coverage included in this KBLI
All provinces in Indonesia
Investment Allowance
212
Coffee Processing Industry
10761
Ground coffee, roasted coffee, extracted coffee, instant coffee, and / or coffee extract
All provinces in Indonesia, except DKI Jakarta
Investment Allowance
213
Coconut Cooking Products Industry
10773
All product coverage included in this KBLI
All provinces in Indonesia
Investment Allowance
214
Yarn Spinning Industry
13112
Cotton yarn, polyester nylon, acrylic, spandex, and / or rayon, and mixtures thereof
All provinces in Indonesia
Investment Allowance
215
Batik Industry
13134
All product coverage included in this KBLI
All provinces in Indonesia
Investment Allowance
216
Apparel Industry (Convection) of Textiles
14111
All product coverage included in this KBLI
All provinces in Indonesia
Investment Allowance
217
Apparel Industry (Convection) of Leather
14112
All product coverage included in this KBLI
All provinces in Indonesia
Investment Allowance
218
Knitted Apparel Industry
14301
All product coverage included in this KBLI
All provinces in Indonesia
Investment Allowance
219
Leather Tannery Industry
15112
All product coverage included in this KBLI
All provinces in Indonesia
Investment Allowance
220
Leather and Artificial Leather Goods Industry for Personal Use
15121
All product coverage included in this KBLI
All provinces in Indonesia
Investment Allowance
221
Leather Goods Industry and Artificial Leather for Technical / Industrial Purposes
15122
All product coverage included in this KBLI
All provinces in Indonesia
Investment Allowance
222
Footwear Industry for Daily Use
15201
All product coverage included in this KBLI
All provinces in Indonesia
Investment Allowance
223
Sports Shoes Industry
15202
All product coverage included in this KBLI
All provinces in Indonesia
Investment Allowance
224
Paper and Corrugated Paper Board Industry
17021
All product coverage included in this KBLI
All provinces in Indonesia, except DKI Jakarta
Investment Allowance
225
Paper and Cardboard Packaging and Box Industry
17022
All product coverage included in this KBLI
All provinces in Indonesia, except DKI Jakarta
Investment Allowance
226
Tissue paper industry
17091
All product coverage included in this KBLI
– All provinces in Indonesia, except Banten, DKI Jakarta, West Java, Central Java, DI Yogyakarta, East Java (excluding districts on Madura Island) – Integrated with pulp / pulp industry (KBLI 17011); and – One location with industrypulphis
Investment Allowance
227
Other Rubber Goods Industry That Cannot Be Classified Elsewhere
22199
Synthetic rubber gloves and / or rubber gloves
All provinces in Indonesia
Investment Allowance
228
Plastic Goods Industry for Buildings
22210
All product coverage included in this KBLI
All provinces in Indonesia
Investment Allowance
229
Other Non-Metallic Mineral Products Industry
23990
Rubber asphalt manufacture
All provinces in Indonesia
Investment Allowance
230
Metal Tableware Industry (Flatware Product)
25933
All product coverage included in this KBLI
All provinces in Indonesia
Investment Allowance
231
Nails, Nuts and Bolts Industry
25952
All product coverage included in this KBLI
All provinces in Indonesia
Investment Allowance
232
Metal Kitchenware Industry (Cookware Product)
25992
All product coverage included in this KBLI
All provinces in Indonesia
Investment Allowance
233
Computer Equipment Industry
26220
Printer
All provinces in Indonesia
Investment Allowance
234
Television Industry and / or Television Assembly
26410
All types of flat screen televisions (flat panel display), excluding CRT televisions
All provinces in Indonesia
Investment Allowance
235
Audio and Video Recording, Receiver and Reproduction Equipment Industry, not Television Industry
26420
CD, VCD / DVD player, bluray and / or a combination thereof, head unit car (car-mounted radio and television)
All provinces in Indonesia
Investment Allowance
236
Other Electronic Audio and Video Equipment Industry
26490
– Console creation video games
– Making speaker active
All provinces in Indonesia
Investment Allowance
237
Voltage Converter Industry (Transformer). Current Converter (Rectifier) and Voltage Controller (Voltage Stabilizer)
27113
Industry transformer with a voltage of 70KV-500KV
– All provinces in Indonesia – Transferring technology
Investment Allowance
238
Electricity Control and Distribution Equipment Industry
27120
All product coverage included in this KBLI
All provinces in Indonesia
Investment Allowance
239
Household Electrical Appliance Industry
27510
Refrigerator and / or washing machine
All provinces in Indonesia
Investment Allowance
240
Other Pump Industry, Compressors, Faucets, and Valves / Valves
28130
Compressor for – Refrigerator and AC – Cold Storage
All provinces in Indonesia
Investment Allowance
241
Agricultural and Forestry Machinery Industry
28210
– Agricultural tractor assembly – Manufacture of rice milling machines (Rice Milling Unit)
All provinces in Indonesia
Investment Allowance
242
Wood Furniture Industry
31001
All product coverage included in this KBLI
All provinces in Indonesia
Investment Allowance
243
Rattan and / or bamboo furniture industry
31002
All product coverage included in this KBLI
All provinces in Indonesia
Investment Allowance
244
Industry of precious metal jewelery for personal use
32112
All product coverage included in this KBLI
All provinces in Indonesia
Investment Allowance
245
Children’s Toy Industry
32402
All product coverage included in this KBLI
All provinces in Indonesia
Investment Allowance
NO. BUSINESS FIELDS KBLI PRODUCT SCOPE REQUIREMENTS INCENTIVE
4. Comparison Between the Negative List and the New Positive List :
Set out below are comparison between the now revoked Negative List and the New Positive List in respect of some business sectors.
Closed lines of businesses
Out of 20 closed lines of businesses under the Negative List, the Omnibus Law retains six lines of businesses as the ones closed for investment, being: narcotics cultivation and industry, fishing of prohibited species, coral extraction, gambling and casino business, chemical weapons and manufacturing of industrial chemical or materials hazardous to ozone layer.
Some closed lines of business under the Negative List are now either open or subject to certain conditions under the New Positive List. Some examples are set out below.
| Line of Business | Negative List | New Positive List |
| Wine industry | Closed | New investment can only be conducted in certain provinces, unless otherwise stipulated by the Head of Investment Coordinating Board based on the relevant governor’s proposal – no foreign ownership restriction |
| Alcoholic beverage industry | Closed | New investment can only be conducted in certain provinces, unless otherwise stipulated by the Head of Investment Coordinating Board based on the relevant governor’s proposal – no foreign ownership restriction |
| Terminal for land transportation passenger | Closed | Open (without condition) |
| Aviation navigation services | Closed | Open (without condition) |
| Radio frequency spectrum and satellite orbit monitoring station | Closed | Open (without condition) |
Lines of business allocated to MSME/cooperatives or subject to partnership requirement with MSME and cooperatives
| Line of Business | Negative List | New Positive List |
| Palm oil – seed plantation and plantation with a total area less than 25 hectare | Allocated to MSME | Open (without condition) and listed as prioritised sector |
| (Various types of) plantation (less than 25 hectare) | Allocated to MSME | Pepper and sugar cane plantation are listed as prioritised sectors – no specific conditions for other types of plantation regardless of its width |
| Construction implementation services using simple/medium technology and/ or with low/medium risk and/or having work value up to IDR50 billion | Allocated to MSME | More detailed types of construction services using simple/medium technology are generally classified as businesses allocated to MSME, but there are no criteria based on the work value |
| Construction consultancy business using simple/medium technology and/or with low/medium risk and/or having work value up to IDR10 billion | Allocated to MSME | |
| Retail trading through mail and internet order | Subject to partnership requirement with MSME or cooperatives | Open (without condition) |
| Travel agent | Allocated to MSME | Open (without condition) |
| Radio and television community broadcasting agency | Allocated to MSME | 100% domestic investment upon establishment. Maximum 20% foreign ownership during business expansion |
Lines of businesses subject to certain conditions (including maximum foreign ownership limitation)
- Plantation and plantation-based industry
Line of Business Negative List New Positive List Plantation with a total area of at least 25 hectare with/without processing unit (in general) Maximum 95% foreign ownership (with the obligation to establish 20% plasma plantation) Open (without condition) Pepper and sugar cane plantation are listed as prioritised sectors Palm oil – seed plantation with a total
area of at least 25 hectareMaximum 95% foreign ownership (with the requirement that at least 20% of the raw material shall originate from own plantation) Open (without condition) and listed as prioritised sector - Energy and mineral resources and energy related services
Line of Business Negative List New Positive List Oil and gas construction (platform) Maximum 75% foreign ownership Open (without condition) Oil and gas construction (onshore upstream oil and gas production installation) 100% domestic investment Open (without condition) Oil and gas construction (onshore distribution pipeline) 100% domestic investment Open (without condition) Oil and gas construction (offshore distribution pipeline) Maximum 49% foreign ownership Open (without condition) Onshore oil and gas drilling service 100% domestic investment Open (without condition) Offshore oil and gas drilling service Maximum 75% foreign ownership Open (without condition) Geothermal drilling service Maximum 95% foreign ownership Open (without condition) and listed as prioritised sector Oil and gas well operation and
maintenance service100% domestic investment Open (without condition) Oil and gas design and engineering service 100% domestic investment Open (without condition) Geothermal operation and maintenance service Maximum 90% foreign ownership Open (without condition) Electricity generation below 1 MW 100% domestic investment Allocated to MSME/cooperatives Small scale electricity generation (1-10 MW) Maximum 49% foreign ownership Open (without condition) Geothermal electricity generation 10 MW or below Maximum 67% foreign ownership Open (without condition) Electricity generation above 10 MW Maximum 95% foreign ownership (maximum 100% foreign ownership in a PPP scheme during concession period) Open (without condition) Electricity transmission Maximum 95% foreign ownership
(maximum 100% foreign ownership in a PPP scheme during concession period)Open (without condition) Electricity distribution Maximum 95% foreign ownership
(maximum 100% foreign ownership in a PPP scheme during concession period)Open (without condition) Construction and installation of electricity installation on electricity supply installation Maximum 95% foreign ownership Construction and installation of
electricity installation on low and
medium voltage electricity supply installation is allocated to MSME/cooperativesConstruction and installation of electricity installation on extra high and high voltage electricity utilisation installation Maximum 49% foreign ownership Open (without condition) Construction and installation of electricity installation on medium and low voltage electricity utilisation installation 100% domestic investment Open (without condition) Electricity installation operation and maintenance Maximum 95% foreign ownership Open (without condition) - Construction and public works
Line of Business Negative List New Positive List Construction implementation service using high technology and/or having high risk and/or with a work value of more than IDR50 billion Maximum 67% foreign ownership (maximum 70% for ASEAN investors) Open (without condition) Construction consultancy service using
high technology and/or having high risk and/or with a work value of more than IDR10 billionMaximum 67% foreign ownership (maximum 70% for ASEAN investors) Open (without condition) Drinking water business Maximum 95% foreign ownership Open (without condition) - Trading
Line of Business Negative List New Positive List Supermarket with selling area of less than 1,200 sqm 100% domestic investment Open (without condition) (only non-supermarket, nondepartment store and minimarket retail trading are allocated to MSME) Minimarket with selling area of less than 400 sqm, including convenience store and community store 100% domestic investment Allocated to MSME/cooperatives Department store with selling area of 400 – 2,000 sqm Maximum 67% foreign ownership,
with special licence from the
Minister of Trade (must be located in
a shopping mall/not standalone and can only add outlet based on pay performance)Open (without condition) Distributor not affiliated to production Maximum 67% foreign ownership Open (without condition) Warehouse Maximum 67% foreign ownership Open (without condition)
- Tourism
Line of Business Negative List New Positive List Two stars hotel Maximum 67% foreign ownership Open (without condition)
Five and four-stars hotel are open (without condition) and listed as prioritised sectorOne-star hotel Maximum 67% foreign ownership Allocated to MSME/cooperatives Non-star hotel Maximum 67% foreign ownership Allocated to MSME/cooperatives - Transportation and transportation-related services
Line of Business Negative List New Positive List Land transportation for goods and passengers (in general) Maximum 49% foreign ownership Open (without condition) Terminal supporting services Maximum 67% foreign ownership Open (without condition) Port Maximum 49% foreign ownership
Special Licence from the Ministry of Transportation in respect of minimum capital requirementOpen (without condition) Airport services Maximum 49% foreign ownership Open (without condition) Air transportation supporting services Maximum 67% foreign ownership Open (without condition) Airport supporting services Maximum 67% foreign ownership Open (without condition) Maritime cargo handling services Maximum 67% foreign ownership (maximum 70% for ASEAN investors) Open (without condition)
Cargo handling services in general are listed as prioritised sectorNon-commercial air transportation Maximum 49% foreign ownership and single majority Maximum 49% foreign ownership and single majority – applicable to all types of air transportation - Telecommunications, media and technologies
Line of Business Negative List New Positive List Fixed telecommunication network Maximum 67% foreign ownership Open (without condition) Mobile telecommunication network Maximum 67% foreign ownership Open (without condition) Telecommunication network integrated to
telecommunication servicesMaximum 67% foreign ownership Open (without condition) Telecommunication content services Maximum 67% foreign ownership Open (without condition) Call centre and telephony added value services Maximum 67% foreign ownership Open (without condition) Internet service provider Maximum 67% foreign ownership Open (without condition) Data communication system services Maximum 67% foreign ownership Open (without condition) Telephony internet services for public Maximum 67% foreign ownership Open (without condition) Internet interconnection services (NAP) and other multimedia services Maximum 67% foreign ownership Open (without condition) Telecommunication tower provider, operation and maintenance services and construction services 100% domestic investment Open (without condition), except for telecommunication central construction conducted by construction company using simple/medium technology, which is allocated to MSME/cooperatives Newspaper, magazine and bulletin publishing (press) 100% domestic investment 100% domestic investment upon
establishment and maximum 49% foreign ownership (through capital market) for business expansionOperation of e-commerce/OTT platforms with investment value of less than IDR100 billion Maximum 49% foreign ownership Operation of all types of e-commerce/OTT platforms are open (without condition) – no investment value criteria - Pharmaceutical and Health
Line of Business Negative List New Positive List Pharmaceutical industry Maximum 85% foreign ownership Open (without condition)
Certain types of pharmaceutical industries are also listed as prioritised sectorsHospital Maximum 67% foreign ownership (maximum 70% for ASEAN investors) Open (without condition)
Primary health clinics and private maternity clinics, clinics general medical, general healthcare clinics, residential health services and basichealthcare service are allocated to MSME/cooperatives
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