Regulation Watch · Business Licensing · Indonesia
AHU Fees Now Reach Rp5 Million for High-Capital PT Formations
PP 30/2026 introduces higher and more detailed PNBP tariffs for AHU corporate services, including a Rp5 million formation fee for a PT with authorised capital above Rp5 billion and new charges connected to annual-report compliance and service blocks.
- Published
- Promulgated 2 July 2026 after issuance on 2 July 2026
- Effective
- 1 August 2026
- Updated
- 11 September 2026
Who is affected
PT PMA companies, Indonesian limited-liability companies, foreign and domestic shareholders, directors and commissioners, notaries, corporate-service providers, foundations, associations, partnerships, and corporations subject to beneficial-ownership or annual-report compliance checks.
Practical impact
AHU transactions initiated from 1 August 2026 must use the PP 30/2026 tariff schedule. For a capital-based company, the formation tariff is Rp300,000 for authorised capital up to Rp25 million, Rp600,000 above Rp25 million up to Rp1 billion, Rp1.5 million above Rp1 billion up to Rp5 billion, and Rp5 million above Rp5 billion. The schedule also sets Rp250,000 for data or articles notifications, Rp1.1 million for an articles amendment without a name change, Rp1.2 million with a name change, and Rp350,000 for dissolution notification. It separately charges Rp250,000 or Rp500,000 for annual-report notification, depending on whether the company meets the mandatory-audit criteria, and Rp1 million or Rp2 million to lift a financial-reporting block. A beneficial-ownership block-opening approval carries a Rp250,000 tariff.
Late discovery: PP 30/2026 was promulgated on 2 July 2026 and became effective on 1 August 2026. It remains immediately actionable because every relevant AHU transaction now uses this tariff schedule. The regulation replaces the legal-services, intellectual-property, facility-use, legislative-drafter training, and specified competency-assessment tariffs that previously applied under PP 45/2024; it does not replace the immigration tariffs that remain under the earlier regulation.
The largest corporate-services change is the new upper band for forming a capital-based company. Under the former schedule, every formation with authorised capital above Rp1 billion was charged Rp1.1 million. PP 30/2026 separates companies above Rp1 billion up to Rp5 billion at Rp1.5 million and companies above Rp5 billion at Rp5 million. This is particularly relevant to many PT PMA formations, but the legal tariff test is the authorised capital stated for the company, not foreign-investment status by itself.
PP 30/2026 also prices the annual-report compliance mechanism introduced under Permenkum 49/2025. Notification of RUPS approval of an annual report costs Rp500,000 for a company meeting the mandatory-audit criteria and Rp250,000 for a company outside those criteria. If non-compliance results in a financial-reporting block, opening it costs Rp2 million or Rp1 million respectively. Permenkum 49/2025 requires the annual report to reach the RUPS within six months after year-end, its approval to be documented in a notarial deed, and that approval to be filed in SABH within 30 days after the deed is signed. A company that does not cure within 30 days after the electronic warning can have its SABH access closed.
The schedule creates additional compliance pricing around service blocks. A general request to block a capital-based company, foundation, or association costs Rp1.5 million, opening that block costs Rp750,000, and approval to open a beneficial-ownership block costs Rp250,000. A company should therefore clear annual-report and beneficial-ownership status before a time-sensitive corporate action, rather than discovering a block after documents have been signed or closing dates agreed.
Required action
- Replace PP 45/2024 tariff assumptions in every PT and PT PMA formation, amendment, restructuring, dissolution, annual-report, data-download, and compliance-remediation quotation with the applicable PP 30/2026 item.
- Confirm the authorised-capital band before issuing a formation quote or ordering the AHU transaction; do not infer the tariff only from paid-up capital, total investment, company type, or the fact that the company is a PT PMA.
- For capital-based companies, have the annual report reviewed by the board of commissioners and submitted to the RUPS no later than six months after the financial year ends, record the RUPS approval in a notarial deed, and submit it through the notary in SABH within 30 days after the deed is signed.
- Before a share transfer, director or commissioner change, capital amendment, merger, dissolution, or other AHU filing, verify the company's annual-report and beneficial-ownership records and confirm that its SABH services are not blocked.
- Show government PNBP separately from notarial and professional fees in client budgets, and budget any required annual-report or block-opening charge before starting a time-sensitive corporate action.