For businesses planning a PT establishment in Indonesia, there is an administrative fee change that needs to be taken into account starting August 1, 2026. The government has officially introduced Government Regulation (PP) Number 30 of 2026 concerning the Types and Tariffs of Non-Tax State Revenue (PNBP) Applicable to the Ministry of Law. One of the changes receiving the most attention is the adjustment of fees for establishing a Limited Liability Company based on the company’s authorized capital.
However, the news that “the cost of setting up a PT has increased” needs to be looked at more carefully. Not all companies will face higher fees. PTs with authorized capital of up to IDR 25 million will continue to be subject to a PNBP fee of IDR 300,000 per application, while PTs with authorized capital above IDR 25 million up to IDR 1 billion will remain at IDR 600,000. The fee increase starts to apply to companies with authorized capital above IDR 1 billion.
This change is part of an adjustment to PNBP tariffs within the Ministry of Law. PP Number 30 of 2026 replaces part of the tariff provisions previously stipulated under PP Number 45 of 2024 and took effect 30 days after its promulgation, namely on August 1, 2026.
For prospective business owners, the change may initially look like a matter of administrative costs. In reality, the amount of authorized capital stated when establishing a company is also part of the business structure that needs to be considered from the beginning. Therefore, understanding the new fees should go hand in hand with understanding the type of company and business needs being planned.
The Changes to Fees for a PT Establishment in Indonesia Need to Be Fully Understood
PP Number 30 of 2026 changes the structure of several legal service fees within the Ministry of Law, including fees for establishing a Limited Liability Company. The fees are now differentiated based on the company’s authorized capital.
The PNBP fees for establishing a PT that apply from August 1, 2026, are as follows:
| Company Authorized Capital | PNBP Fee |
|---|---|
| Up to IDR 25 million | IDR 300,000 |
| More than IDR 25 million up to IDR 1 billion | IDR 600,000 |
| More than IDR 1 billion up to IDR 5 billion | IDR 1,500,000 |
| More than IDR 5 billion | IDR 5,000,000 |
The largest change applies to companies with authorized capital of more than IDR 5 billion. The PNBP fee for this category is now IDR 5 million. Previously, the fee was IDR 1.1 million, representing an increase of IDR 3.9 million.
Meanwhile, PTs with authorized capital of up to IDR 25 million and those with authorized capital above IDR 25 million up to IDR 1 billion will not see any change in their fees. Companies with authorized capital above IDR 1 billion up to IDR 5 billion will be subject to a fee of IDR 1.5 million.
This distinction is important because reports about increases in PT establishment costs have previously cited different figures. To avoid incorrect budget calculations, prospective founders need to refer to the applicable capital categories under PP Number 30 of 2026 rather than simply applying one increase figure to all types of PTs.
For companies with larger capital, these fee changes do increase PNBP costs. However, when looking at the total cost of establishing a company, PNBP is only one component of a broader legal process. There are still document preparation, deed preparation, administrative procedures, licensing, and other requirements to ensure that the company is genuinely ready to carry out its business activities.
For this reason, the tariff changes can actually be an opportunity to review the overall establishment budget. Particularly for investors who already have expansion plans, it can be more efficient to map out the company structure, capital, and licensing requirements before the establishment process begins.
What Else Is Changing Beyond PT Establishment in Indonesia?
The adjustments under PP Number 30 of 2026 do not stop at company establishment services. The government has also changed several fees related to amendments to the articles of association and company data that may arise once a company is already operating.
Amendments to the articles of association without changing the company’s name are now subject to a fee of IDR 1.1 million, up from IDR 1 million. Meanwhile, amendments to the articles of association accompanied by a change in the company’s name are now IDR 1.2 million, compared with the previous IDR 1.1 million.
The government has also simplified the fees for notifications of amendments to the articles of association and changes to company data. Previously, these fees ranged from IDR 150,000 to IDR 250,000 depending on the applicable provisions. Under the new regulation, the fee is standardized at IDR 250,000 per application.
For companies that are already operating, changes like these still need to be taken into consideration. A business structure does not necessarily remain unchanged after the deed of establishment is signed. Shareholders may change, the articles of association may need to be amended, the company name may change, and company information may need to be updated as the business develops.
This is why administrative costs are better viewed as part of the company’s life cycle. Establishment is only the first stage. Once the legal entity has been formed, the company still has ongoing legal and administrative obligations that need to be managed.
This becomes even more relevant when a company begins expanding its business activities. Changes in the business model may require adjustments to its KBLI classification or specific licenses. The entry of a new investor may require changes to the ownership structure. Expanding into different business areas may also bring new sector-specific obligations.
By understanding these needs from the outset, companies can avoid situations where the structure that has already been established turns out to be poorly suited to the direction of the business they later pursue.
Determining the Business Structure Before Establishing a PT in Indonesia
These fee changes also raise a more important issue than simply how much PNBP needs to be paid. Before establishing a company, prospective business owners need to determine the type of legal entity that best suits their planned activities, ownership structure, and business scale.
For local businesses, the available options may include a local PT or an Individual Company, depending on the characteristics of the business. Meanwhile, foreign investors have different considerations when they want to own and conduct commercial activities in Indonesia. In such circumstances, a Foreign-Owned Company or PT PMA needs to be considered based on the business sector, ownership structure, and applicable investment regulations.
There are also international companies that do not yet require a full-fledged entity to conduct commercial activities. They may still be in the market research stage, building relationships with potential partners, or carrying out certain representative activities. In such cases, a Representative Office such as KPPA or KP3A may be one of the structures that needs to be evaluated based on the company’s objectives in Indonesia.
These differences mean that company establishment is not ideal when treated as a standardized process for every business. A structure that works for one company may not necessarily be suitable for another.
Once the structure has been selected, the discussion moves on to KBLI, licensing, capital, corporate documents, beneficial ownership, and compliance obligations. All of these elements are interconnected. Therefore, rushing to establish a company without first reviewing its business structure can create additional work once the company is already established.
For prospective business owners, understanding this entire process from the outset is not always easy, particularly when company establishment needs to be aligned with the type of business activity and ownership status. The different requirements for local companies, foreign-owned companies, and representative offices also mean that the same approach cannot be applied universally. This is where pre-establishment consultation and assistance can help ensure that the decisions made are aligned with the business plan and applicable regulations.
Bizindo supports this process through its Company Establishment services, with structural options that can be tailored to specific needs, including Local Companies, Foreign-Owned Companies or PT PMA, and Representative Offices such as KPPA and KP3A.
Once the company structure has been determined, assistance can continue with KBLI selection, business licensing, as well as legal and corporate compliance. For foreign companies that need an existing business vehicle to accelerate operational preparations, Bizindo also provides Shelf Company options based on the company’s needs and business circumstances.
With this approach, changes to PNBP tariffs can be placed in a more appropriate context. Prospective founders certainly need to adjust their budgets to reflect the latest fees, but company preparation should not stop at determining how much needs to be paid for legal entity approval.
What matters more is whether the company has been built with an appropriate structure, carries out its business activities under the correct KBLI classification, holds the necessary licenses, and is ready to meet its obligations once operations begin. For both local businesses and foreign investors, this kind of foundation is what makes company establishment a genuine first step toward running a business, rather than simply completing an administrative process.
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