随着RCEP红利持续释放和印尼不断优化外资政策，中企出海印尼正处于政策红利期。2025年印尼政府发布了多项重大法规更新，对外资准入和注册资本要求进行了系统性调整。以下基于最新法规，对中企在印尼注册公司的完整流程、核心条件、费用预算及时间周期进行全面梳理。
一、公司类型选择：PT PMA是外资首选
外国投资者在印尼开展营利性经营活动，最常用、最正规的主体形式是外资有限责任公司（PT PMA——Perseroan Terbatas Penanaman Modal Asing）。PT PMA允许外资持股，可从事生产、贸易、数字服务等各类营利性业务，是中国企业出海印尼的首选形式。
此外，还有两种辅助形式可供考虑：
对于有实质经营需求的中企，PT PMA是唯一正确的选择。 PT PMA可覆盖的行业范围涵盖制造业、贸易、服务业、数字经济等广泛领域，且通过OSS系统统一办理，流程日益标准化和透明化。
二、外资准入条件：正面清单与行业限制
2.1 行业准入框架
自2021年起，印尼以正面投资清单（Positive Investment List）取代了传统的负面清单制度，确立了 “除非明确禁止或限制，否则所有行业均允许外资进入” 的基本原则，大幅提升了市场开放度。
正面清单将业务领域分为四类：
| 类别 | 说明 |
|---|
| 禁止类 | 一级麻醉品、赌博业、化学武器制造等（约6个行业） |
| 有条件开放类 | 部分行业有外资持股比例上限，从旧版350项压缩至46项 |
| 需与中小微企业合作的行业 | 如小型超市、1MW级电站等 |
| 优先发展类 | 245个领域，享受投资便利政策，包括国家战略项目、劳动密集型行业等 |
2.2 主要行业外资持股上限（供参考）
以下为部分常见行业的外资持股限制情况：
实操建议：企业在确定经营范围时，务必查阅印尼投资协调委员会（BKPM）官方网站发布的正面投资清单，逐条核验拟经营行业的外资持股比例限制及附加条件。
三、股东、董事与监事基本要求
注册PT PMA必须满足以下最低人员配置要求：
| 职务 | 最低人数 | 要求说明 |
|---|
| 股东 | 至少2名 | 自然人或法人均可，国籍不限 |
| 董事 | 至少1名 | 必须为自然人，国籍不限（建议设1名本地董事以加速审批） |
| 监事 | 至少1名 | 不可与董事为同一人，国籍不限 |
需要特别说明的是：
若以公司名义作为股东，母公司需完成中国境外投资备案（ODI），并提供营业执照等文件的涉外公证及双认证；
若以个人名义作为股东，仅需提供护照公证扫描件，手续相对简化；
外籍董事需持有印尼税号（NPWP）及工作签证（KITAS）；
本地化用工要求：每雇佣1名外籍员工，须同时雇佣至少3名印尼本地员工。
四、注册资本核心要求（2026最新）
这是近年来变动最大、也最关键的更新。
2025年10月2日，印尼投资协调委员会（BKPM）正式实施第5/2025号条例，对外商投资公司（PT PMA）的资本要求进行了系统性重构。需要特别注意的是，新规区分了两个不同的资本概念：
4.1 最低总投资额（每个项目+每个业务类别）
根据BKPM第5/2025号条例第26条第1款与第2款，每个项目地点、每个五位数KBLI（印尼标准产业分类）业务类别的总投资额须超过100亿印尼盾（约合65万美元），该金额不包括土地与建筑的投资。
4.2 最低注册及实缴资本
根据条例第26条第9款与第10款，除非其他法律法规另有规定，外商投资公司的最低注册及实缴资本均须达到25亿印尼盾（约合15万美元）。
新规明确要求，实缴资本在注入后须在银行账户中锁定至少12个月，不得转出，除非用于生产性支出（如购置资产、厂房建设、运营支出）。此外，实缴资本可分两期缴纳，首期需在注册后3个月内到账。
综合对照理解：常见实务中的操作指引，将总投资额100亿印尼盾与首期实缴25亿印尼盾相结合，可得出更完整的注册资本框架。
建议注册资本方案：
这一框架既满足BKPM对“总投资额超过100亿印尼盾”的合规要求（符合条例第26条第1款的规定），又以相对合理的首期实缴资本实现灵活启动。
五、注册全流程详解（PT PMA）
2026年最新版注册流程整体耗时约45-60天，全程主要通过OSS在线系统配合线下公证操作。委托专业代理机构可缩短至45天左右。
核心步骤与时间线
| 阶段 | 步骤 | 预估耗时 | 关键事项 |
|---|
| 阶段一 | 公司名称核准 | 1-3天 | 通过法律与人权部AHU Online/OSS系统提交3个备选名称 |
| 阶段二 | 起草并公证公司章程 | 3-7天 | 印尼公证人起草Akta Pendirian，明确KBLI代码、股权结构等 |
| 阶段三 | 法律与人权部备案 | 5-8天 | 获得法人实体批准函（SK Kemenkumham） |
| 阶段四 | OSS申请营业执照（NIB） | 3-7天 | NIB集公司识别号、营业执照、进口许可等功能于一体 |
| 阶段五 | 税务登记（NPWP） | 3-5天 | 年营业额超48亿印尼盾需注册增值税（税率11%） |
| 阶段六 | 银行开户与实缴验资 | 1-2周 | 存入首期注册资本（25亿印尼盾），获取验资证明 |
| 阶段七 | 行业特定许可（按需） | 15-30天 | 制造业需工业许可证，食品需BPOM认证，进出口需API编码 |
总计：约45-60天
各阶段关键要点
1. 名称核准：公司名称格式须为“PT + 三个独立单词”（每词≥3个字母），不得与现有公司重名或含敏感词汇。
2. 公司章程公证：经营范围须使用5级KBLI代码精准标注，最多可选5个细分领域；所有股东护照有效期须在18个月以上；以公司名义投资的，母公司营业执照须经中国外交部及印尼使领馆双认证。
3. OSS系统申请NIB：OSS 3.0系统将NIB作为统一营业执照，同步涵盖公司识别号、进口许可和社保关联。经营范围代码（KBLI）一旦错误将直接导致拒批，必须由熟悉印尼分类的专业人员协助确认。
4. 银行开户与验资：董事需持印尼税卡（NPWP）及工作签证（KITAS）亲临本地银行（推荐BCA、Mandiri或中国银行雅加达分行）开户；存入首期25亿印尼盾注册资本，取得银行出具的验资证明，随后上传OSS系统备案。
六、费用构成与预算
6.1 注册阶段费用
| 费用项目 | 参考金额（美元） | 备注 |
|---|
| 政府费用 | 1,000-2,000美元 | 含名称核准、公司章程审批、NIB办理等 |
| 代理服务费 | 1,300-6,500美元 | 取决于行业复杂度和服务范围 |
| 公证及翻译费用 | 约200-500美元 | 含章程公证及文件翻译认证 |
| 银行开户费 | 35-140美元 | 首年通常免管理费 |
| 地址租赁（虚拟/实体） | 约1,000-1,500美元/年 | 雅加达商业地址租赁 |
| 注册阶段总成本 | 约4,000-10,000美元 | 不含首期实缴注册资本 |
代理服务费整体范围约2,000万至1亿印尼盾（约合1,300-6,500美元），政府费用约1,500万至3,000万印尼盾（约合1,000-2,000美元）。
6.2 实缴注册资本
首期实缴25亿印尼盾（约合15万美元） 是注册的核心资金需求，该资金在12个月内锁定用于运营支出，而非费用。
6.3 年度运营维护成本
| 项目 | 参考金额（美元/年） | 说明 |
|---|
| 会计与审计 | 700-2,000美元 | 须由持牌会计师出具 |
| 税务申报 | 350-700美元 | 月度+年度申报 |
| 地址维持 | 1,000-1,500美元 | 商业地址年租金 |
| 社保（BPJS） | 视员工规模而定 | 雇主缴工资的约7.34% |
| 许可证续期 | 依行业而定 | 部分行业需定期更新 |
年度维护成本总计约2,000-4,000美元（不含社保及员工薪酬）。
七、时间周期总结
| 阶段 | 周期 |
|---|
| 公司名称核准 | 1-3个工作日 |
| 公司章程起草公证 | 3-7个工作日 |
| 法律与人权部备案 | 5-8个工作日 |
| OSS营业执照申请 | 3-7个工作日 |
| 税务登记（NPWP） | 3-5个工作日 |
| 银行开户与验资 | 1-2周 |
| 行业特定许可 | 15-30个工作日（按需） |
| 常规完整注册周期 | 约45-60天 |
| 委托专业代理 | 可缩短至约45天 |
根据2026年最新实操信息，常规PT PMA注册全程约45-60天可完成；加急办理最快可压缩至2.5-3周。需行业特定许可的情况下，总时间可能延长至3个月以上。
八、后续合规要求与实用建议
8.1 年度与月度合规义务
企业所得税：标准税率为22%；特定行业或经济特区可享受税收优惠（如先锋行业可享5-20年免税期）；
增值税：年营业额超48亿印尼盾（约合3.1万美元）须注册增值税，税率为11%；
申报时限：每月15日前完成增值税申报，逾期按日加收0.1%罚款；
年报：每年4月提交年度纳税申报及财务报表；
营业执照：每5年更新一次。
8.2 劳工合规关键要点
外籍员工比例上限：制造业15%，数字经济领域20%；
每1名外籍员工须对应3名印尼本地员工；
外籍员工须办理“三证”：RPTKA批文、KITAS工作签、BPJS社保；
所有员工（含外籍）必须参加BPJS社会保障系统：健康保险企业缴4%，工伤保险、养老保险等按规定缴纳；
开工前须向劳工局备案WLKP报告。
8.3 实用操作建议
提前核查行业准入：投资前在BKPM官网查询最新正面投资清单，确认拟经营行业的外资持股比例上限及附加条件；
预算预留额外费用：注册费外额外预留约15%预算应对地方性合规费用（常见于环保审批及行业许可环节）；
委托专业代理机构：建议委托熟悉中印尼双边政策的本地律所或专业代理机构全程办理，避免因公证时效过期或KBLI代码错误反复补件；
ODI备案前置：以母公司名义出资的，须先完成中国境外投资备案（ODI），否则后续资金出境将面临合规障碍；
入驻经济特区：建议优先考虑入驻印尼的经济特区或保税区，可享受所得税减免、设备进口关税豁免等实质性优惠；
税务与社保并行办理：NPWP税务登记、BPJS社保注册务必与公司注册同步推进，避免延误实际经营。
九、总结
中企到印尼注册PT PMA的核心要点：
准入门槛：外资准入以正面清单为基础，除明确禁止或限制外均可进入；
注册资本：建议设定100亿印尼盾（约65万美元），首期实缴25亿印尼盾（约15万美元）；
注册周期：约45-60天，委托专业代理可缩短至45天；
注册费用：不含注册资本，注册阶段总成本约4,000-10,000美元；
核心合规：优先确认KBLI经营范围代码、确保文件双认证、同步落实税务登记与社保注册；
实用建议：入驻经济特区可享受税收优惠，优先委托熟悉中印尼政策的本地专业机构办理。
考虑到印尼资本法规近期频繁调整（BKPM第5/2025号条例于2025年10月生效），且不同行业存在额外许可和资本要求，建议在正式注册前咨询我司专业顾问或具有中印尼双边经验的律师事务所，以确保注册流程顺利推进并实现长期合规运营。如您有具体行业或投资规模的初步规划，可进一步细化分析。
With the continued dividends of RCEP and Indonesia‘s ongoing relaxation of foreign investment policies, Chinese companies going global to Indonesia are currently in a policy dividend period. In 2025, the Indonesian government issued several major regulatory updates, making systematic adjustments to foreign investment access and paid-in capital requirements. Based on the latest regulations, the following provides a comprehensive analysis of the entire process, core conditions, cost estimates, and timeline for Chinese enterprises to register a company in Indonesia.
I. Company Type Selection: PT PMA is the First Choice for Foreign Capital
For foreign investors to conduct for-profit business activities in Indonesia, the most common and formal entity is the Foreign-Owned Limited Liability Company (PT PMA – Perseroan Terbatas Penanaman Modal Asing). PT PMA allows foreign shareholding and can engage in various for-profit activities such as manufacturing, trading, digital services, making it the first choice for Chinese enterprises expanding into Indonesia.
In addition, two auxiliary forms are available:
Representative Office (KPPA/RO): Can only engage in non-profit activities like market research and liaison/promotion, cannot sign commercial contracts or generate revenue, no registered capital requirement, approval takes about 2-4 weeks.
Local Company (PT Lokal): Only Indonesian citizens or local legal entities can wholly own it; foreign capital cannot directly invest.
For Chinese enterprises with substantive operational needs, PT PMA is the only correct choice. PT PMA can cover a wide range of industries including manufacturing, trade, services, digital economy, and is processed uniformly through the OSS system, making the procedure increasingly standardized and transparent.
II. Foreign Investment Access Conditions: Positive Investment List and Industry Restrictions
2.1 Industry Access Framework
Since 2021, Indonesia has replaced the traditional negative list with a Positive Investment List, establishing the basic principle that “unless explicitly prohibited or restricted, all industries are open to foreign investment,” significantly increasing market openness.
The Positive Investment List divides business fields into four categories:
| Category | Explanation |
|---|
| Prohibited | Class I narcotics, gambling, chemical weapons manufacturing (approx. 6 industries) |
| Conditionally open | Some industries have foreign shareholding caps, reduced from 350 to 46 items |
| Industries requiring cooperation with MSMEs | e.g., small supermarkets, ≤1MW power plants |
| Priority development | 245 sectors eligible for investment facilitation policies, including national strategic projects, labor-intensive industries |
2.2 Main Industry Foreign Shareholding Caps (Reference)
Examples of foreign ownership restrictions in common industries:
Retail: max 67% (requires local supply chain center)
Construction: max 67%
Pharmaceutical distribution: max 33%
E-commerce retail: max 33%
Nickel ore processing: max 49% (must employ 2,000 local workers per $100 million investment)
Fintech: max 65% (must obtain OJK license)
Practical advice: When determining business scope, be sure to check the official website of the Indonesia Investment Coordinating Board (BKPM) for the latest Positive Investment List, and verify foreign shareholding limits and additional conditions for your intended industry.
III. Basic Requirements for Shareholders, Directors and Commissioners
The following minimum personnel configuration must be met to register a PT PMA:
| Position | Minimum Number | Requirements |
|---|
| Shareholders | At least 2 | Natural or legal persons, any nationality |
| Directors | At least 1 | Must be natural persons, any nationality (recommend 1 local director to speed up approval) |
| Commissioners | At least 1 | Cannot be the same person as director, any nationality |
Special notes:
If using a company as a shareholder, the parent company must complete China’s ODI (Overseas Direct Investment) filing and provide notarized and apostilled business license documents.
If using individuals as shareholders, only notarized passport scans are required, the procedure is relatively simpler.
Foreign directors must hold an Indonesian tax number (NPWP) and work permit (KITAS).
Localization requirement: For each foreign employee hired, at least 3 Indonesian local employees must be hired.
IV. Core Registered Capital Requirements (Latest 2026)
This is the most significant and critical update in recent years.
On October 2, 2025, the Indonesia Investment Coordinating Board (BKPM) officially implemented Regulation No. 5/2025, systematically restructuring the capital requirements for foreign investment companies (PT PMA). It is important to note that the new regulation distinguishes between two different capital concepts:
4.1 Minimum Total Investment (per project + per business category)
According to Article 26 paragraphs 1 and 2 of BKPM Regulation No. 5/2025, the total investment value per project location and per 5-digit KBLI business category must exceed IDR 10 billion (approx. USD 650,000), excluding investment in land and buildings.
4.2 Minimum Registered and Paid-in Capital
According to Article 26 paragraphs 9 and 10, unless other laws or regulations provide otherwise, the minimum registered and paid-in capital for a foreign investment company must each reach IDR 2.5 billion (approx. USD 150,000).
The new regulation explicitly requires that paid-in capital, after injection, must be locked in a bank account for at least 12 months and cannot be transferred out unless used for productive expenditures (e.g., asset acquisition, plant construction, operational expenses). Additionally, paid-in capital can be paid in two installments, with the first installment due within 3 months after registration.
Comprehensive understanding: Common practical guidance combines the total investment of IDR 10 billion with the first paid-in of IDR 2.5 billion to form a more complete registered capital framework.
Suggested registered capital plan:
Set total registered capital at IDR 10 billion (approx. USD 650,000)
First paid-in at registration: 25% i.e., IDR 2.5 billion (approx. USD 150,000)
Remaining 75% to be paid within 5 years after issuance of business license
This framework meets BKPM‘s compliance requirement of “total investment exceeding IDR 10 billion” (Article 26(1)) while allowing flexible start-up with a relatively reasonable first paid-in capital.
V. Detailed Registration Process (PT PMA)
The latest 2026 registration process takes approximately 45-60 days in total, mainly through the OSS online system combined with offline notarization. Using a professional agency can shorten it to about 45 days.
Core Steps and Timeline
| Phase | Step | Estimated Time | Key Matters |
|---|
| Phase 1 | Company name approval | 1-3 days | Submit 3 backup names via AHU Online/OSS of Ministry of Law and Human Rights |
| Phase 2 | Draft and notarize AoA | 3-7 days | Indonesian notary drafts Akta Pendirian, specify KBLI codes, share structure |
| Phase 3 | MoLHR approval | 5-8 days | Obtain legal entity approval letter (SK Kemenkumham) |
| Phase 4 | OSS business license (NIB) | 3-7 days | NIB integrates company ID, business license, import permit |
| Phase 5 | Tax registration (NPWP) | 3-5 days | VAT registration if annual turnover > IDR 4.8 billion (11% VAT rate) |
| Phase 6 | Bank account & paid-in proof | 1-2 weeks | Deposit first paid-in capital (IDR 2.5B), obtain proof |
| Phase 7 | Industry-specific licenses (if needed) | 15-30 days | Manufacturing: industrial license, Food: BPOM, Import/Export: API |
Total: approx. 45-60 days
Key Points for Each Stage
1. Name approval: Format must be “PT + three independent words” (each ≥3 letters), no duplication or sensitive words.
2. AoA notarization: Business scope must use precise 5-digit KBLI codes (max 5 sub-fields); all shareholders’ passports must be valid for >18 months; if investing as a company, parent company’s business license must be double-apostilled (Chinese MOFA + Indonesian embassy/consulate).
3. OSS application for NIB: OSS 3.0 issues NIB as a unified license covering company ID, import permit, and social security linkage. Wrong KBLI codes will lead to direct rejection; must be confirmed by professionals familiar with Indonesian classification.
4. Bank account and paid-in capital: Director must have NPWP and KITAS and appear in person at a local bank (recommended BCA, Mandiri, or Bank of China Jakarta branch); deposit first IDR 2.5B, obtain proof of deposit, then upload to OSS.
VI. Cost Composition and Budget
6.1 Registration Stage Costs
| Cost Item | Estimated Amount (USD) | Remarks |
|---|
| Government fees | 1,000-2,000 | Name approval, AoA approval, NIB |
| Agency service fee | 1,300-6,500 | Depends on industry complexity and scope |
| Notary & translation | ~200-500 | AoA notarization and translation authentication |
| Bank account opening | 35-140 | Usually free first year |
| Address rental (virtual/physical) | ~1,000-1,500/year | Commercial address in Jakarta |
| Total registration stage | ~4,000-10,000 | Excluding first paid-in capital |
Agency service fees range IDR 20 million to 100 million (~USD 1,300-6,500), government fees IDR 15-30 million (~USD 1,000-2,000).
6.2 Paid-in Registered Capital
First paid-in IDR 2.5 billion (~USD 150,000) is the core capital requirement for registration, locked for 12 months for operating expenses, not a fee.
6.3 Annual Operating Maintenance Costs
| Item | Estimated Amount (USD/year) | Explanation |
|---|
| Accounting & audit | 700-2,000 | By licensed public accountant |
| Tax filing | 350-700 | Monthly + annual |
| Address maintenance | 1,000-1,500 | Annual rent for commercial address |
| Social security (BPJS) | Depends on headcount | Employer pays ~7.34% of wages |
| License renewal | Industry dependent | Some industries require periodic updates |
Total annual maintenance cost ~USD 2,000-4,000 (excluding BPJS and staff salaries).
VII. Timeline Summary
| Stage | Duration |
|---|
| Company name approval | 1-3 working days |
| AoA drafting & notarization | 3-7 working days |
| MoLHR approval | 5-8 working days |
| OSS business license application | 3-7 working days |
| Tax registration (NPWP) | 3-5 working days |
| Bank account & paid-in | 1-2 weeks |
| Industry-specific licenses | 15-30 working days (if needed) |
| Normal complete registration | approx. 45-60 days |
| With professional agency | can shorten to ~45 days |
According to latest 2026 practice, a normal PT PMA registration takes about 45-60 days; expedited service can be compressed to 2.5-3 weeks. If industry-specific licenses are required, total time may extend to more than 3 months.
VIII. Ongoing Compliance Requirements and Practical Advice
8.1 Annual and Monthly Compliance Obligations
Corporate Income Tax: Standard rate 22%; certain industries or SEZs may enjoy tax incentives (e.g., pioneer industries: 5-20 years tax holiday).
VAT: If annual turnover exceeds IDR 4.8 billion (~USD 31,000), must register for VAT at 11%.
Filing deadlines: Monthly VAT by 15th of following month; late penalty 0.1% per day.
Annual report: Submit annual tax return and financial statements by April each year.
Business license: Renewed every 5 years.
8.2 Key Labor Compliance Points
Foreign employee cap: manufacturing 15%, digital economy 20%.
For each foreign employee, 3 Indonesian local employees required.
Foreign employees must have “three permits”: RPTKA approval, KITAS work visa, BPJS social security.
All employees (including foreign) must enroll in BPJS social security system: health insurance employer pays 4%, work accident insurance, old-age insurance, etc.
WLKP report must be filed with Manpower Office before operations start.
8.3 Practical Operational Suggestions
Check industry access in advance: Search BKPM website for latest Positive Investment List to verify foreign shareholding caps and additional conditions.
Budget extra for contingencies: Reserve about 15% extra for local compliance fees (common in environmental approvals and industry licenses).
Use a professional agency: Recommend using a local law firm or agency familiar with bilateral policies to avoid repeated rejections due to expired notarization or wrong KBLI codes.
ODI filing first: If investing as a parent company, complete China‘s ODI filing first; otherwise, fund outbound transfer will face compliance hurdles.
Consider SEZs: Prioritize Indonesian Special Economic Zones or bonded areas to enjoy income tax reductions and import duty exemptions on equipment.
Process tax and social security in parallel: Ensure NPWP and BPJS registration proceed simultaneously with company registration to avoid delaying actual operations.
IX. Summary
Key points for Chinese enterprises registering a PT PMA in Indonesia:
Access threshold: Positive Investment List based; all industries allowed except explicitly prohibited or restricted.
Registered capital: Suggested IDR 10 billion (~USD 650,000) total, first paid-in IDR 2.5 billion (~USD 150,000).
Registration timeline: Approximately 45-60 days, or ~45 days with agency.
Registration costs: Excluding paid-in capital, total registration stage about USD 4,000-10,000.
Core compliance: Verify KBLI codes, ensure double apostille of documents, process tax and social security simultaneously.
Practical advice: SEZs offer tax benefits; prioritize professional local agencies familiar with China-Indonesia policies.
Given the frequent recent adjustments to Indonesian capital regulations (BKPM Regulation No. 5/2025 took effect in October 2025), as well as the existence of additional licensing and capital requirements for different industries.it is recommended to consult our company's professional advisors or a law firm with experience in both China and Indonesia before formal registration, so as to ensure a smooth registration process and achieve long-term compliant operations. If you have preliminary plans regarding a specific industry or investment scale, we can provide further detailed analysis.
