Indonesia has quietly introduced one of its most important regulatory updates for businesses in recent years. In December 2025, the Central Statistics Agency (Badan Pusat Statistik / BPS) officially enacted KBLI 2025, a new national business classification system that replaces the previous KBLI 2020. While the change may appear technical at first glance, its implications for company registration, incorporation planning, and PT PMA establishment in 2026 are significant and far-reaching.
KBLI 2025 does not merely update business codes. It reshapes how companies are classified, licensed, taxed, and assessed across Indonesia’s regulatory ecosystem. For entrepreneurs, foreign investors, and founders planning company registration or incorporation in Indonesia in 2026, understanding KBLI 2025 early is no longer optional—it is foundational.
What Is KBLI and Why It Matters for Company Registration
KBLI (Klasifikasi Baku Lapangan Usaha Indonesia) is Indonesia’s official system for classifying economic activities. Every company undergoing company registration or incorporation, whether a local PT or a PT PMA, must select one or more KBLI codes to define its business scope.
These KBLI codes are not used only for statistical purposes. In practice, they directly affect:
- Business licensing through the OSS (Online Single Submission) system
- Risk-based licensing obligations
- Tax classification and KLU alignment
- Sectoral permits and supervising authorities
- Investment eligibility for PT PMA and foreign shareholders
Because KBLI acts as a shared reference across multiple government agencies, choosing the wrong classification during incorporation can result in licensing delays, rejected permits, or future restructuring costs.
With KBLI 2025, Indonesia has reset this classification framework.
The Legal Basis of KBLI 2025
KBLI 2025 is formally established under Peraturan Badan Pusat Statistik Nomor 7 Tahun 2025. The regulation was signed on 17 December 2025 and promulgated on 18 December 2025.
The regulation clearly states that KBLI 2025 was introduced to ensure uniformity of business classifications that reflect the evolution of Indonesia’s economy and align with International Standard Industrial Classification (ISIC) Revision 5.
Importantly for company incorporation purposes, the regulation explicitly revokes KBLI 2020, meaning it can no longer be used as a legal reference for business activities.
KBLI 2025 Is Mandatory for All Incorporations
One of the most critical provisions for founders and investors appears in Article 5 of the regulation. It states that all existing users of KBLI must adjust their classifications within six months of the regulation’s promulgation.
This creates a clear timeline:
- Adjustment deadline: 18 June 2026
- New company registration and incorporation in 2026: must use KBLI 2025 immediately
For new PT and PT PMA incorporations, there is no transition period. Any Articles of Association, OSS filings, or NIB applications submitted in 2026 must already reflect KBLI 2025.
What Changed Under KBLI 2025
KBLI 2025 reorganizes Indonesia’s business classification system to better reflect modern economic activities. It formally defines 22 business categories (A–V) covering sectors ranging from agriculture and manufacturing to digital services, healthcare, and international organizations.
Clearer Classification for Digital and Service Businesses
KBLI 2025 introduces greater clarity for:
- Publishing, broadcasting, and content production
- Telecommunications and digital infrastructure
- Computer programming, consulting, and information services
- Professional, scientific, and technical activities
For startups, technology firms, and digital businesses undergoing incorporation, this reduces ambiguity that previously caused OSS licensing issues under KBLI 2020.
Why KBLI 2025 Matters More for Company Registration in 2026
For companies incorporated in 2026, KBLI 2025 will shape the business from its very first legal step.
KBLI selection now directly influences:
- Licensing risk levels under Indonesia’s risk-based licensing regime
- Whether additional permits are required post-incorporation
- Tax classification during registration with the tax office
- The scope of activities permitted under a PT PMA structure
In many cases, companies discover too late that their KBLI does not fully reflect their operational model. Amending KBLI after incorporation often requires formal corporate changes, OSS updates, and in some cases shareholder approval—making early planning essential.
Special Considerations for PT PMA and Foreign Investors
Foreign investors establishing a PT PMA should pay particular attention to KBLI 2025 during the incorporation process.
Indonesia’s investment framework frequently references KBLI codes to determine:
- Whether an activity is open to foreign ownership
- Applicable foreign shareholding thresholds
- Additional regulatory approvals
With KBLI 2025 introducing more granular classifications, foreign investors must define their core and supporting activities more precisely than before. Choosing the wrong KBLI during PT PMA incorporation can delay licensing, capital injection, or operational launch.
Practical Guidance for New Incorporations in 2026
While KBLI 2025 may appear administrative, it should be treated as a strategic decision during company registration.
New companies should ensure that:
- Selected KBLI codes accurately reflect current and planned activities
- Supporting activities are included where permitted
- Licensing and risk implications are reviewed before OSS submission
- KBLI selection aligns with tax registration and operational reality
Professional assistance during incorporation can help prevent costly adjustments later, especially for regulated industries and PT PMA structures.
Frequently Asked Questions (FAQ)
Is KBLI 2025 mandatory for company registration in 2026?
Yes. All new company registrations and incorporations in 2026 must use KBLI 2025. KBLI 2020 is no longer valid.
Does KBLI 2025 apply to PT PMA?
Yes. KBLI 2025 applies equally to local companies and PT PMA, including foreign-owned entities.
Can KBLI be changed after incorporation?
Yes, but changes often require amendments to OSS records, corporate documents, and sometimes shareholder approvals.
Will OSS automatically adjust KBLI codes?
Not necessarily. Companies should actively review and update their classifications.
How CPT Corporate Supports Company Registration and Incorporation
CPT Corporate assists entrepreneurs and investors through every stage of company registration, incorporation, and PT PMA establishment in Indonesia.
Our services include:
- Strategic KBLI 2025 selection during incorporation
- OSS registration and licensing alignment
- Corporate amendments related to KBLI updates
- Regulatory structuring for PT PMA and foreign investors
By addressing KBLI 2025 correctly from the outset, companies can avoid regulatory friction and focus on growth.
Conclusion
KBLI 2025 marks a structural shift in how Indonesia classifies and regulates business activities. Introduced under Peraturan BPS No. 7 Tahun 2025, it replaces KBLI 2020 and aligns Indonesia with international standards while responding to modern economic realities.
For founders planning company registration, incorporation, or PT PMA establishment in 2026, KBLI 2025 is not a background regulation—it is a core pillar of legal identity and compliance. Understanding and applying it correctly from the start will save time, cost, and regulatory risk in the years ahead.
