Regulation Watch · Business Licensing · Indonesia
AHU Fees Rise, but Annual-Report Filings Are Free Through December
PP 30/2026 raises AHU corporate-service tariffs, Permenkum 13/2026 reduces the annual-report filing fee to Rp0 through 31 December 2026, and Permenkum 24/2026 now governs the filing and enforcement process.
- Published
- PP 30/2026 was issued and promulgated on 2 July 2026. Permenkum 13/2026 was issued on 1 August and promulgated on 3 August 2026 in State Bulletin 2026 No. 542. Permenkum 24/2026 was issued on 2 November and promulgated on 3 November 2026 in State Bulletin 2026 No. 748.
- Effective
- PP 30/2026 took effect on 1 August 2026. Permenkum 13/2026 took effect on 3 August 2026 and applies its Rp0 annual-report notification tariff to submissions made from 1 August through 31 December 2026. Permenkum 24/2026 took effect on 3 November 2026 and replaced Permenkum 49/2025 together with seven other company-service regulations.
- Updated
- 9 November 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. Although PP 30/2026 normally charges Rp250,000 or Rp500,000 for annual-report notification, Permenkum 13/2026 automatically reduces that fee to Rp0 for both non-audit and mandatory-audit companies when the filing is submitted through the Ministry's electronic system from 1 August through 31 December 2026. Permenkum 24/2026 now supplies the controlling process. It retains the six-month RUPS deadline, the notarial-deed requirement and the 30-day SABH filing deadline, but replaces Permenkum 49/2025 and consolidates establishment, amendment, beneficial-owner, tax-status, blocking and annual-report rules. Amendment applications are examined within 14 working days, and an incomplete file must be corrected within seven calendar days or it is rejected. The ordinary Rp1 million or Rp2 million charge to lift a financial-reporting block and the Rp250,000 beneficial-ownership block-opening charge remain separate.
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 prices the annual-report compliance mechanism now governed by Permenkum 24/2026. 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 24/2026 retains the requirement for the annual report to reach the RUPS within six months after year-end, for its approval to be documented in a notarial deed, and for 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.
Permenkum 13/2026 temporarily overrides only the annual-report notification price. For filings submitted through the Ministry of Law's electronic system from 1 August through 31 December 2026, the Rp250,000 and Rp500,000 tariffs are reduced automatically to Rp0 for both non-audit and mandatory-audit companies, without a separate application. The measure does not waive the RUPS, notarial-deed, supporting-document, or SABH filing requirements, and it does not waive notarial or professional fees.
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.
Permenkum 24/2026 took effect on 3 November and consolidated eight earlier Ministry of Law regulations, including Permenkum 49/2025 on PT establishment, amendment and dissolution and Permenkum 21/2025 on SABH blocking. Pending corporate applications continue under the former rules, but new filings use the consolidated regulation. Formation and amendment files now expressly include beneficial-owner authority, declaration and consent documents. Articles and company-data amendments are also subject to electronic taxpayer-status confirmation, a 14-working-day AHU examination period and a seven-calendar-day correction period when the filing is incomplete or inconsistent.
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.
- Where the annual-report approval is ready for notification, complete the SABH filing by 31 December 2026 to obtain the automatic Rp0 government tariff; confirm the generated voucher before payment and do not treat the fee waiver as an extension of the underlying filing deadline.
- For a formation or amendment filed from 3 November 2026, prepare the current beneficial-owner package, including the directors' statement, beneficial owner's consent and the directors' authority to the notary, together with the required corporate, tax, address, capital and transaction documents.
- Before an articles or company-data amendment, confirm that the company's taxpayer status is valid. AHU must stop processing the request when the electronic KSWP result is not valid, and the filing can be resubmitted only after the tax status is corrected.
- Track the seven-calendar-day correction window if AHU returns an amendment file as incomplete or inconsistent. Missing that window causes rejection and requires a new application.
- 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.