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For Australian investors

Investing in Bali from Australia: structures, Indonesian tax and the checks to run from home.

Investing in Bali from Australia works through one of two legal holds: a lease in your own name, or shares in a foreign-owned Indonesian company (PT PMA). Australians were Bali's largest visitor group in 2025 with 1.63 million arrivals (Horwath HTL, March 2026), so you probably know the island as a guest. This guide covers the owner's side: structures, what Indonesia taxes, what to confirm with your adviser at home, and how to check a deal from another country.

Updated 2026-11-12 · by Bali Restaurant Invest

Australian couple on a video call planning an investment in Bali

Australians are Bali's largest market, as guests and as buyers.

Australia sent 1.63 million visitors to Bali in 2025, nearly three times the next market, India, at 569,261 (Horwath HTL, March 2026, on BPS data).

The same pattern shows in search. In our Google Trends pull of 12 November 2026, Australia was the top region worldwide for “invest in bali” and for “bali business for sale”. In Australian autocomplete, typing “restaurant for sale in b” offers Bali before Brisbane.

Knowing the island as a guest helps you judge a menu and a street. It tells you nothing about zoning, company rules or tax, and those three decide whether investing in Bali from Australia is safe. For the full list of asset types, start with how to invest in Bali.

How to invest in Bali from Australia: three papers that can carry your name.

A foreigner cannot own freehold land in Indonesia as an individual. Everything you can sign falls into one of three papers.

A lease in your own name

A contractual lease (Hak Sewa), typically for 25–30 years. This is the usual route for investing in Bali property from Australia, but a lease alone does not let you trade. A villa rented by the night needs a tourism licence, and Horwath HTL notes that foreign individuals cannot hold that licence directly.

Your own company

A PT PMA is a foreign-owned Indonesian limited company. It can hold a right to build (HGB) for 30 + 20 + 30 years under Government Regulation 18/2021, sign leases, hold licences and employ staff.

Shares in someone else's company

You subscribe for shares in an existing PT PMA and become a co-owner of whatever it holds. Your protection is the company deed and a shareholders' agreement. This is how restaurant co-ownership works.

A fourth arrangement is the one to refuse: an Indonesian citizen holding the land on your behalf. Bali's Regional Regulation 4/2026 is reported to prohibit nominee land ownership, with criminal sanctions (RRI Denpasar, February 2026).

How to start a business in Bali as an Australian: company rules in 2026.

To run a venue yourself, four rules matter most. They are the same for every nationality.

  • Capital. Minimum paid-up capital is IDR 2.5 billion (about USD 150,000) per company, and the investment plan must exceed IDR 10 billion excluding land and buildings (BKPM Regulation 5/2025). Withers reported in October 2025 that the paid-up cash must stay in the company account for 12 months unless it is spent on capital works or working capital.
  • Business code. Since 2026 the national licensing system (OSS) refuses new foreign-owned registrations in Bali for activities in the low and medium-low risk tiers (Emerhub, 18 May 2026). A large-scale restaurant (KBLI 56101) is classed medium-high (Hukumonline, 25 June 2026) and should stay open, though consultants disagree on how far the block reaches. Have the code confirmed before you sign a lease.
  • Licences. A restaurant needs the business number (NIB), a verified standard certificate, a tourism standard certificate and a hygiene certificate (SLHS), per Hukumonline; the map is on the licences page.
  • People. Employing a foreigner, which can include you, requires an approved foreign-worker plan (RPTKA). Local pay starts from the 2026 minimum wage of IDR 3,791,003 a month in Badung (Governor's Decree on 2026 minimum wages).

Published agent timelines put company set-up and the NIB at 4–8 weeks (MistSystem; Amoda). Our planning figure for an 80-seat restaurant built new at signature level is IDR 3.5–4.7 billion (about USD 213,000–286,000), before land lease and working capital; it is an indicative range for 2026, and a fixed price follows drawings and a bill of quantities. More in starting a business in Bali.

What Indonesia taxes, and what to confirm at home.

This is the Indonesian side only, as found in our sources. How Australia treats the same income is a question for your own tax adviser, before you transfer money.
TaxRate or ruleWho bears itSource and status
Corporate income tax22% of taxable profit; half that rate on income tied to the first IDR 4.8 billion of turnover, for companies with turnover up to IDR 50 billionThe Indonesian companyASEAN Briefing; verified
0.5% final tax on turnoverClosed to limited companies, PT PMA included, since 22 April 2026No longer availableGovernment Regulation 20/2026, as reported by bali.live
Restaurant tax (PB1)10% of the bill; bars and clubs may fall in a 40–75% entertainment bandThe guest; the venue collects it for the regencyLaw 1/2022; Pajakku, November 2023; reported
Dividend withholding to a shareholder abroadThe standard rate must be confirmed, and so must any treaty effectWithheld from the dividendNot verified in our research

Sources: ASEAN Briefing guide to corporate income tax in Indonesia; bali.live, updated 15 July 2026; Pajakku, 6 November 2023. Checked 12 November 2026. Information, not tax advice.

Currency: the deal is counted in rupiah.

Every figure that binds you is in rupiah: the capital rule, the lease, the construction contract, the wages and the dividend. This site shows US dollars at IDR 16,500 per US dollar. In 2025 the central bank's reference rate averaged IDR 16,478 per US dollar (BPS via ANTARA), while Horwath HTL's report used 16,705. We do not publish an Australian dollar rate, because our sources do not carry one.

  • Convert in stages. Construction is paid by milestone, so the whole budget does not have to move on one day's rate.
  • Expect some money to sit in rupiah. The 12-month rule keeps part of the paid-up capital in the company account until it is spent on the project.
  • Read the reports in rupiah. A restaurant earns and spends mostly in rupiah. The currency risk is yours, when you bring money in or take dividends out.

Due diligence from Australia: documents to get before you fly.

Ask for these as scans first.
  • The location pin and the zoning confirmation (KKPR) for that exact plot. A consultancy reports one foreign owner losing about USD 50,000 of construction on land that turned out to be agricultural green belt (BaliVisa).
  • The company deed and the business number (NIB), showing which KBLI codes are registered and since when.
  • The lease deed: remaining years, extension terms, the right to build and to sublease. Commercial leases in Bali are often prepaid for only 5 or 10 years.
  • Building approval (PBG) for what stands or will stand on the land, and the certificate of worthiness (SLF) for anything already built.
  • For an operating business: 12 months of bank statements, point-of-sale exports and restaurant-tax payments to the regency. Figures on listing sites are self-reported.
  • The names of directors and shareholders, and a plain answer on whether any Indonesian name holds land or shares for someone else.
  • A notary or lawyer you chose yourself, not one introduced by the seller.
Company deed meeting at a notary's office in Denpasar
A company deed meeting at a notary's office. Your name, your share count and the business codes all sit in this document.

Visiting the site: what one trip should cover.

  1. 01

    Stand on the plot with the zoning map

    Look at what surrounds it: rice fields, the access road, the neighbours. Compare with our notes for Canggu, Seminyak or Sanur.

  2. 02

    Meet the notary without the seller

    Ask to see the originals of the lease and company deeds, and which licences are in the company's name today.

  3. 03

    Eat there twice, if it trades

    Once on a weekday, once at the weekend. Count occupied tables against the sales figures you were sent.

  4. 04

    Walk the works, if it is being built

    Ask for the drawings, the bill of quantities and the payment schedule.

  5. 05

    Agree the reporting before you fly home

    Which figures you receive, on which day of the month. Put it in the agreement, not in a chat.

Realistic involvement, and where a restaurant share fits.

Investing in Bali from Australia means being honest about distance. A venue you own outright needs a general manager you trust, a bookkeeper, and you on a call most weeks. A share asks less: a monthly read of the figures and a few votes a year. Neither is passive.

Expect uneven months: Bali's hotels peaked at 85.9% occupancy in July 2025, and revenue per room was weakest in February and March (Horwath HTL). Judge a venue on a full year.

A restaurant share has a real case and a real cost. The case: the licence route is documented and open to full foreign ownership, and on correctly zoned dry land the land questions are answered before you pay. The cost: it is an operating business with thin margins and 64,521 competitors on the island (GoodStats, citing BPS 2024), and the zoning rules that close villas close restaurants too. Both sides are in is it worth buying a villa in Bali.

What we do, and what to send on WhatsApp.

We open, build and co-own restaurants in Bali, with construction by the Kimo Construction team. In co-ownership you hold shares in the Indonesian company (PT PMA) that holds the lease and licences, with a shareholders' agreement drafted by a notary; ticket size, reporting and exit terms are set per project and sent as a project sheet on WhatsApp. We promise no return. The offer is on the restaurant investment page; a whole venue can be priced in the cost calculator.

Message us on WhatsApp with your budget range (AUD or USD), whether you want a whole venue or a share, and when you can next be in Bali. We reply with the documents to ask for.

Questions we get on WhatsApp

Can Australians buy a business in Bali?

Yes, through a PT PMA. You either buy the assets and take a new lease in your own company, or buy shares in the seller's company. Check licences and lease years first. The method is in how to buy a business in Bali.

How do I invest in Bali from Australia without moving there?

Take a share in a company run by a resident operator, or lease land and hold it. A share carries operating risk and no promised return. See how our restaurant shares are set up.

Is investing in Bali property from Australia still possible in 2026?

Yes, by lease in your own name or through a company's right to build. Renting a villa by the night needs a tourism licence that foreign individuals cannot hold directly (Horwath HTL, March 2026). See can foreigners buy property in Bali.

Will I pay tax in Indonesia and in Australia?

In Indonesia the company pays corporate income tax of 22%, and tax may be withheld on dividends sent abroad; that rate must be confirmed. What Australia does with the same income is for your tax adviser at home. The Indonesian licence and tax set is on the licences page; none of this is tax advice.

Can I work in my own Bali restaurant?

The company needs an approved foreign-worker plan (RPTKA) before it employs a foreigner (Hukumonline, June 2026). Visas and stay permits are outside this guide; ask a visa agent. The owner's side is covered in can a foreigner open a restaurant in Bali.

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