Starting a business in Bali in 2026: steps, costs and capital rules.

PT PMA minimum capital after BKPM Regulation 5/2025.

The fees above are small beside the capital rules. The PT PMA minimum capital is IDR 2.5 billion (about USD 150,000) paid up per company. It was IDR 10 billion until BKPM Regulation 5/2025 came out on 2 October 2025, and many older guides still print the old figure.

The capital is not a fee. It is your company's own money. The law firm Withers reported in October 2025 that the money is to remain in the company's account for a year, except where it goes into capital expenditure or working capital. For a business that builds or fits out premises, the build consumes it.

On top of that sits the investment plan: more than IDR 10 billion (about USD 606,000), excluding land and buildings. It is counted for each business code at each location; food and drink gets a wider count, one plan per regency or city (Hukumonline, June 2026).

Note the gap. Our indicative 2026 range for an 80-seat new-build restaurant is IDR 3.5–4.7 billion (about USD 213,000–286,000), well below the plan figure. How the plan is declared and reported over time is a question for your licensing agent; we supply the build budget they work from.

Timeline: weeks for the company, months for the premises.

Published guides give 4–8 weeks for the company and its business number (MistSystem; Amoda). Premises take longer. Amoda's February 2026 guide allows two to three months to fit out a ready shell and four to six for a bare shell or a complicated job. Alcohol licensing adds 2–3 months and halal certification 2–4 months, according to the same group of sources.

For a restaurant, our own planning estimate is 3–6 months for a fit-out and 9–14 months for a new build, counted from a checked plot to the first service. It is an estimate, not a statutory term; the month-by-month timeline shows what it is made of.

One detail for readers of older guides: the portal moved new filings to the 2025 edition of the KBLI code list in mid-June 2026, as consultancies report, so check codes copied from earlier articles.

Premises and staff: the costs after incorporation.

Premises

Rent is paid in advance. MistSystem's April 2026 guide describes a deposit of one to two years upfront and a minimum two-year lease for a café-size unit, with annual rents from IDR 50–200 million in Ubud to IDR 150–350 million on a main road in Canggu (about USD 3,000–21,000). Land for a new build is leased per are (100 m²) per year. Numbers by area are on the area pages and in the area comparison; the clauses to check are in the lease guide.

Staff

The Governor's Decree on 2026 minimum wages sets IDR 3,791,003 a month in Badung, IDR 3,499,879 in Denpasar and IDR 3,316,798 in Gianyar. Market pay runs above that: MistSystem lists a server at IDR 3.8–4.5 million, a barista at IDR 3.8–5 million, a cook at IDR 4–6 million and a manager at IDR 7–12 million a month.

Fit-out

Amoda quotes IDR 4–15 million per m² for an outlet build across Indonesia, without professional kitchen equipment. Our own Bali ranges follow.

Taxes after Government Regulation 20/2026.

We are builders, not tax advisers. This is a summary of published sources to take to one.

• Corporate income tax: 22%. Under Article 31E, a company with turnover up to IDR 50 billion (about USD 3 million) pays half the rate on the profit attributable to its first IDR 4.8 billion of turnover, an effective 11% on that slice (ASEAN Briefing).
• The 0.5% turnover tax is gone for companies. Since 22 April 2026, Government Regulation 20/2026 reserves it for individuals, one-owner companies and cooperatives and treats a PT PMA as a standard company, according to bali.live. Companies already in the scheme may reportedly finish their original three-year period.
• Restaurant tax. A restaurant adds 10% regional tax to the bill and passes it to the regency. Law 1/2022 caps this tax at 10%.
• Entertainment tax. Bars, nightclubs, karaoke and spas sit in a 40–75% band under the same law, as reported by Pajakku; Badung planned a move from 15% to 40%. How a venue is licensed decides which rate its bar sales carry.
• Dividends. Ask your adviser about withholding tax on profit paid to a shareholder abroad and the treaty with your country. We do not quote a rate.

Starting a business in Bali as a foreigner: the part we take on.

If the business is a restaurant, café, bar or beach club, we cover the physical half of the list above and coordinate the rest. We check the site and its zoning, design the venue, obtain the building approval and worthiness certificate, build with the Kimo Construction team, install the kitchen, and work with partner notaries and licensing agents on the company and licence set. The route is described in opening a restaurant in Bali and how we work; the licence list is on the licences page.

If your business is something else, we are not the right team, though the steps and capital rules above still apply. If you would sooner take over a running venue, read how to buy a business in Bali first.

To start, message us on WhatsApp with the area, the seat count, what you hold (land, a building or nothing yet), your budget and a target opening date.