Licences 2026
Bali restaurant license map for 2026: company, permits, taxes.
A Bali restaurant license is not one document but a set. A foreign owner needs a foreign-owned company (PT PMA), a business number (NIB), standard and hygiene certificates, and building approval (PBG) with a worthiness certificate (SLF) for the premises. We arrange the set through partner notaries and licensing agents while we design and build. This page is a dated map with sources, not legal advice.
Bali restaurant license requirements: the full set.
| Document | What it is | Issued by or based on |
|---|---|---|
| PT PMA | Foreign-owned limited company; a restaurant under KBLI 56101 may be 100% foreign-owned | Notary deed; Perpres 10/2021 as amended |
| NIB | Business identification number | OSS, the online licensing system |
| Sertifikat Standar | Verified standard certificate for a medium-high risk activity | OSS; PP 28/2025 |
| Tourism standard certificate | Certification against the tourism business standard | Certification body (LSPr) |
| SLHS | Hygiene certificate: inspection, laboratory tests, food-handler training | Regency or city health office |
| KKPR, PBG, SLF | Zoning confirmation, building approval, building worthiness | Government Regulation 16/2021; SIMBG portal |
| RPTKA | Plan to employ foreign workers | Only when foreign staff are hired |
Sources: Hukumonline Klinik, 25 June 2026; SIP Law Firm (SLHS); Bali Visa, December 2025 (PBG, SLF).
PT PMA in Bali: minimum capital under BKPM Regulation 5/2025.
| Rule | Figure |
|---|---|
| Paid-up capital, per company | IDR 2.5 billion (about USD 150,000), down from IDR 10 billion |
| Investment plan | above IDR 10 billion (about USD 606,000), excluding land and buildings |
| Counting for food and drink | per regency or city: a restaurant, bar and café in Badung can share one plan; an outlet in Gianyar needs another |
| Paid-up cash | reported to stay in the company account for 12 months unless spent on capital works or working capital (Withers) |
Source: BKPM Regulation 5/2025 of 2 October 2025, as explained by Hukumonline (June 2026) and Withers (October 2025).
KBLI 56101, 56303 and 56301: which code your venue is.
KBLI is the business classification code the company registers: 56101 for a restaurant, 56303 for a café, 56301 for a bar. The code sets the risk tier, and the tier sets the paperwork. A restaurant under 56101 at large scale, and every PT PMA counts as large, is medium-high risk under PP 28/2025 (Hukumonline, June 2026), which is why its standard certificate must be verified.
Alcohol: confirm the current list with an agent.
Consultants disagree on the names of the alcohol licences now in force, so we do not print a list. Plan on two things: published agent timelines add about two to three months, and a venue licensed as a bar can fall under the 40–75% entertainment tax of Law 1/2022 instead of the 10% restaurant tax (Pajakku). Settle both before a bar or beach club budget is fixed.
Taxes a restaurant company pays or collects.
| Tax | Rate | Note |
|---|---|---|
| Restaurant tax (PB1) | 10% of the bill | Collected from the guest, paid to the regency |
| Corporate income tax | 22% | Half rate on income from the first IDR 4.8 billion of turnover, for companies under IDR 50 billion turnover |
| 0.5% final tax | Closed | Not available to limited companies since PP 20/2026 (22 April 2026) |
| Entertainment tax | 40–75% | Bars and nightclubs; depends on licensing |
Sources: Pajakku (Law 1/2022); ASEAN Briefing; bali.live, July 2026. Dividend tax depends on treaty: confirm with a tax adviser.
Bali restaurant license cost.
We budget company set-up and the licence set at IDR 50–110 million, indicative for 2026 at agent price levels. Published agent fees, not official tariffs:
| Item | Published agent fee (IDR) |
|---|---|
| PT PMA set-up | 25–60 million |
| NIB | 1–3 million |
| Tourism registration | 3–8 million |
| Health and sanitation | 2–5 million |
| PBG and SLF | 3–10 million |
| Alcohol | 5–15 million |
Source: MistSystem, April 2026. Paid-up capital is separate and remains the company's money.
What we do, and where our role ends.
We are builders, not a law firm. Partner notaries and licensing agents handle the deed and the filings; we coordinate them with the drawings. We do not set up nominee structures. Read can a foreigner open a restaurant in Bali, or see turnkey opening.
Questions we get on WhatsApp
How much does a Bali restaurant license cost?
We budget IDR 50–110 million for company set-up and the licence set, an indicative 2026 range at agent price levels. Alcohol licensing and the paid-up capital are separate. The calculator includes this line.
What is the PT PMA minimum capital in 2026?
IDR 2.5 billion of paid-up capital per company, with an investment plan above IDR 10 billion excluding land and buildings (BKPM Regulation 5/2025). See starting a business in Bali.
Can a foreigner still register a café in Bali?
It is disputed. Some sources class cafés (KBLI 56303) as medium-low risk, which the May 2026 OSS restriction blocks for new foreign-owned companies. Test the code through an agent before you sign a lease; more on opening a café.
Read next
Foreign ownership rules
Yes: a foreigner can own 100% of a Bali restaurant through a PT PMA. 2026 capital rules, licences, the OSS restriction and tax. Ask us on WhatsApp.
Starting a business in Bali
Starting a business in Bali as a foreigner in 2026: PT PMA set-up fees, IDR 2.5 billion capital, 4–8 weeks to a business number, taxes. Ask on WhatsApp.
Turnkey opening
Open a restaurant in Bali turnkey: site check, design, permits, build, kitchen, licences. New build in 9–14 months. Send seats and area on WhatsApp.