Indonesia’s Individual PT (Perseroan Perorangan) is a government-backed legal entity designed for solo micro and small business owners. No notary required, no minimum capital, fully online. If you’ve been researching this option, 2026 brought real changes worth knowing about: the registration portal has moved to layanan.ahu.go.id, the governing regulation is now Permenkum No. 49/2025 (in force since December 17, 2025), and there are new compliance obligations for existing Individual PT holders that weren’t in the old rules. This guide covers what’s current.
Note: An Individual PT (PT Perorangan) can only be established by Indonesian citizens (WNI). Foreign entrepreneurs and investors should explore PT PMA (foreign-owned company) as the relevant alternative.
| Requirement | 2026 Status |
|---|---|
| Minimum capital | None (founder sets their own amount) |
| Number of founders | 1 Indonesian citizen (WNI), serving as both director and shareholder |
| Notary deed | Not required (Statement of Establishment replaces it) |
| Registration portal | layanan.ahu.go.id (old pp.ahu.go.id is closed) |
| Government registration fee (PNBP) | IDR 50,000 (approx. USD 3) |
| Governing regulation | Permenkum No. 49/2025 (eff. Dec 2025) |
Legal Foundation: What Enables the Individual PT?
The Individual PT exists because of the Job Creation Law (Law No. 6/2023, previously Government Regulation No. 2/2022). Article 109 of this law expanded the definition of an Indonesian limited liability company (PT) to allow formation by a single individual, provided the business qualifies as a micro or small enterprise (Usaha Mikro dan Kecil, or UMK).
Two key updates took effect in 2026. First, Ministerial Regulation No. 49/2025 (Permenkum 49/2025) replaced the previous Permenkumham No. 21/2021. This regulation updates the technical procedures for registration, amendment, and dissolution of all PT forms including Individual PTs, and introduces new annual reporting obligations and beneficial ownership disclosure requirements. Second, Government Regulation No. 28/2025 updated Indonesia’s risk-based business licensing framework (OSS RBA), which affects how the Business Registration Number (NIB) is processed after your Individual PT is incorporated.
Government Regulation No. 8/2021 on authorized capital and registration procedures for UMK-qualifying companies remains in force.
Who Can Establish an Individual PT?
Three cumulative eligibility requirements apply.
1. Indonesian Citizen (WNI), Age 17 or Older
Only Indonesian nationals can establish an Individual PT. The founder must be at least 17 years old or married, and legally competent (not under legal guardianship). This form of company is not available to foreign nationals. If your business involves foreign investment or ownership, the appropriate structure is a Foreign-Owned Company (PT PMA).
2. Business Must Qualify as Micro or Small Enterprise (UMK)
The Individual PT is exclusively for businesses that fall within the UMK classification under Government Regulation No. 28/2025. The thresholds are:
| Category | Max. Business Capital | Max. Annual Revenue |
|---|---|---|
| Micro enterprise | IDR 1 billion | IDR 2 billion |
| Small enterprise | IDR 1 billion to IDR 5 billion | IDR 2 billion to IDR 15 billion |
Capital figures above exclude the value of land and business premises. If your business grows beyond the small enterprise threshold, the Individual PT must be converted into a standard PT (Perseroan Terbatas Persekutuan Modal), which requires a notarial deed and Ministry of Law approval.
3. One Person, One Individual PT Per Year
A single Indonesian citizen can only establish one Individual PT per fiscal year. If a second separate legal entity is needed within the same year, the options are a standard PT (which requires at least two founders) or a CV (Commanditaire Vennootschap). For a practical comparison of the two options before committing, read the breakdown of differences between CV and Individual PT in Indonesia.
Capital Requirements: No Minimum, but There’s a Catch
There is no government-mandated minimum capital for an Individual PT. The founder declares whatever amount they deem appropriate in the Statement of Establishment, and the government accepts it. In practice, an Individual PT can be formed with minimal stated capital.
One rule does apply: at least 25% of the declared authorized capital must be paid-in capital at the time of establishment. If you declare IDR 10 million in authorized capital, IDR 2.5 million must be recorded as paid-in. This is a declarative requirement and does not need to be evidenced by a bank statement during AHU registration.
That said, very low stated capital can create practical friction. Indonesian banks often consider declared capital when evaluating business account applications or credit facilities. Stating a capital amount proportionate to your actual operating scale tends to be the more useful approach.
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Documents and Data Needed to Register
Everything is digital. No physical documents need to be submitted anywhere. Here is what you need to have ready before you start the registration process.
Founder Identity Documents
- Valid Indonesian National ID (KTP Elektronik). The ID number (NIK, Nomor Induk Kependudukan) must be active in the national population registry (Dukcapil).
- Personal Tax ID Number (NPWP). In 2026, the NIK must be linked to your NPWP in the Coretax DJP system. If not yet linked, complete the activation at coretaxdjp.pajak.go.id before starting the AHU registration, since NIK validation runs in real time and a mismatch will stop the process immediately.
- Active email address and a reachable phone number for system notifications.
Company Data to Prepare in Advance
- Company name (minimum 3 words, Indonesian language, not already registered). Have 1-2 backup names ready in case the first choice is taken.
- Full business address including postal code. The domicile must be in a commercially or mixed-use zoned area per the local spatial plan (RDTR). Using a purely residential address can cause problems when applying for certain business activity codes in OSS. Read more about whether an Individual PT can use a home address if this applies to your situation. For service businesses, vOffice Virtual Office in Grade A commercial buildings is a widely used option that satisfies OSS RBA zoning requirements. If you plan to apply for VAT entrepreneur (PKP) status later, there are specific requirements around the address as well.
- KBLI code (Klasifikasi Baku Lapangan Usaha Indonesia, or Indonesian Standard Business Classification). This is a 5-digit code that classifies your business activity. Choosing the wrong code can delay or block your permits in OSS. As of December 18, 2025, the updated KBLI 2025 classification is in force. Some business types are classified as single-purpose KBLI, meaning they cannot be combined with other activities under the same company. Also note that if a KBLI code does not appear in your NIB after registration, there are specific technical reasons for that which can be resolved.
- Authorized capital and paid-in capital amounts (paid-in must be at least 25% of authorized capital).
- Duration of the company (can be indefinite).
Step-by-Step Registration Process (100% Online)
No notary visit, no government office trip. The entire process runs through the Legal Entity Administration System (SABH) managed by the Directorate General of Legal Administration (Ditjen AHU), Ministry of Law, Republic of Indonesia.
Step 1: Check Name Availability
Before registering, verify whether your preferred company name is available at ahu.go.id. The name must consist of at least 3 words, use Indonesian language, and comply with naming rules under Government Regulation No. 43/2011. Have alternative names ready since the system performs real-time uniqueness checks and will reject names too similar to existing registrations.
Step 2: Fill Out the Registration Form at layanan.ahu.go.id
Visit layanan.ahu.go.id, the official AHU portal. The previous portal (pp.ahu.go.id) has been decommissioned following the implementation of Permenkum 49/2025, so make sure you’re using the correct URL. Create an account using your active email, select the Perseroan Perorangan menu, then click Pendaftaran Pendirian (New Registration). Fill in all fields carefully: company name, address, KBLI code, business activity, authorized capital, and paid-in capital. A minor error in the address field or postal code can cause data synchronization failures with OSS in the next step.
Step 3: Pay the Government Registration Fee (PNBP)
A completed form generates a payment code. Pay the non-tax government fee (PNBP) of IDR 50,000 through available bank or payment channels. This is the only official government charge for independent Individual PT registration.
Step 4: Receive the Certificate of Establishment
Once payment clears, the AHU system issues a Certificate of Establishment (Sertifikat Pernyataan Pendirian) as a digitally-signed PDF. This document carries the same legal weight as a notarial deed for an Individual PT and serves as official proof of incorporation with Indonesia’s Ministry of Law. Save the file securely.
Step 5: Register for NIB at OSS RBA
With the Certificate of Establishment in hand, register at oss.go.id (the Online Single Submission platform) to obtain your Business Registration Number (NIB, Nomor Induk Berusaha). The NIB is the company’s operational identity, required for opening business bank accounts, applying for sectoral permits, and virtually all downstream legal formalities. For low-risk businesses, the NIB alone is sufficient as a business permit. Medium and high-risk activities require a Standard Certificate (Sertifikat Standar) or a specific license (Izin) on top of the NIB.
With all data valid and no Coretax or RDTR zoning issues, the full process from AHU registration to NIB issuance typically takes 3 to 7 business days.
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Cost to Establish an Individual PT in 2026
Without a notary, the out-of-pocket government costs are minimal compared to a standard PT.
| Cost Item | Estimated Amount |
|---|---|
| PNBP registration fee (mandatory) | IDR 50,000 |
| Stamp duty on capital deposit statement | IDR 10,000 |
| Amendment fee (if corrections needed later) | IDR 50,000 |
| Company stamp (optional) | IDR 50,000 to IDR 100,000 |
| Virtual office address (if no physical commercial premises) | Varies by location and package |
Using a professional registration service adds a service fee on top, but also reduces the risk of technical errors that can extend the timeline, such as KBLI mismatches or NIK validation failures.
Key Changes Under Permenkum No. 49/2025
Three substantive changes from Permenkum 49/2025 affect both new registrations and existing Individual PT holders.
Real-Time NIK Validation
The new system at layanan.ahu.go.id validates the founder’s NIK in real time against the Dukcapil national database. If the NIK is not active or has not been linked to the NPWP in the Coretax system, the company name application is rejected instantly before reaching the capital and business activity input stage. There is no detailed error message from the system, so it is worth double-checking this before starting.
Beneficial Ownership Disclosure Required
Registration now requires submission of beneficial owner data. This is part of Indonesia’s broader push for corporate transparency and anti-money laundering compliance. The data is not public but must be recorded in the Ministry of Law’s system.
Annual Reporting Obligation to the Ministry of Law
This is the most operationally significant change for existing Individual PT holders. Article 17 of Permenkum 49/2025 stipulates administrative sanctions, including written warnings and suspension of AHU service access, for Individual PTs that fail to submit their annual report. Access is restored once the obligation is fulfilled (Article 18). This annual reporting requirement did not exist under the previous Permenkumham 21/2021.
Post-Incorporation Obligations
Receiving the Certificate of Establishment and NIB is not the finish line. Several steps need to happen promptly after incorporation.
- Register a corporate Tax ID (NPWP Badan). The company’s tax identification number is separate from the founder’s personal NPWP. Register through the DJP Online system after the Certificate of Establishment is issued.
- Annual report to the Ministry of Law. New obligation under Permenkum 49/2025. Missing this can lead to blocked access to AHU administrative services.
- Tax compliance. Individual PTs with annual gross revenue below IDR 4.8 billion may qualify for the MSME final income tax rate of 0.5% of gross turnover. Consult a tax professional to confirm which scheme applies to your situation and keep up with monthly and annual filings. For VAT-registered (PKP) businesses, monthly VAT reporting is mandatory regardless of transaction volume. For a deeper breakdown, read the guide on Individual PT tax: calculation and reporting.
- Monitor your KBLI codes. If you add a new business line, submit a data amendment through OSS RBA’s Perubahan Data Usaha feature. Check the guide on how to verify KBLI codes in OSS RBA if you need to update or confirm your registered codes.
- Watch your business scale. Once capital or revenue crosses the small enterprise threshold, conversion to a standard PT is legally required. This involves a notarial deed and Ministry of Law approval.
For those who want the registration process handled end-to-end, vOffice PT registration services cover KBLI selection, address zoning verification, AHU registration, and NIB processing through OSS.
Read Also: Advantages and Disadvantages of Individual PT for Your Business
Frequently Asked Questions
Can an Individual PT use a home address in Indonesia?
It depends on local zoning regulations. In major cities like Jakarta, zoning rules are strict and many residential areas cannot be used as a PT domicile for certain KBLI codes. If the home address is in a purely residential zone, OSS may block or complicate permit issuance. A virtual office in a Grade A commercial building is the most common solution, as it satisfies OSS zoning requirements for nearly all service-sector KBLIs.
Is the Certificate of Establishment legally equivalent to a notarial deed?
Yes, for an Individual PT it is. The Certificate of Establishment issued through the AHU system carries the same legal standing as a notarial deed. A notary only becomes necessary if the company later converts to a standard PT (PT Persekutuan Modal).
Does the NIK need to be linked to an NPWP before registering?
Yes, and this is one of the most common blockers in 2026. The AHU system runs NIK validation in real time. If the NIK has not been linked to an NPWP in the Coretax DJP system, the registration process stops immediately. Complete the activation at coretaxdjp.pajak.go.id before starting.
How long does Individual PT registration take when done independently?
With complete and valid data, from the AHU registration step to NIB issuance typically takes 3 to 7 business days. The most common delays come from NIK or NPWP validation issues, a company name that is rejected because it’s too similar to an existing registration, and address zoning mismatches in OSS.
Can one person own more than one Individual PT?
No. A single Indonesian citizen can only establish one Individual PT per fiscal year. For a second entity within the same year, the options are a standard PT or a CV.
What happens when the business grows beyond the UMK threshold?
The Individual PT must be converted to a standard PT (Persekutuan Modal). This requires a notarial deed and Ministry of Law approval. It is not a penalty, rather the legal consequence of the business outgrowing the framework the Individual PT was designed for. Planning for this transition from the start is advisable for businesses with strong growth trajectories.
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References
1. Government of Indonesia. (2023). Law No. 6 of 2023 on the Enactment of Government Regulation in Lieu of Law No. 2 of 2022 on Job Creation as Law. State Secretariat of Indonesia. Retrieved from
https://peraturan.bpk.go.id/Details/238280/uu-no-6-tahun-2023
2. Government of Indonesia. (2021). Government Regulation No. 8 of 2021 on the Authorized Capital of Limited Liability Companies and Registration of Establishment, Amendment, and Dissolution of Companies Qualifying as Micro and Small Enterprises. State Secretariat of Indonesia. Retrieved from
https://peraturan.bpk.go.id/Details/161954/pp-no-8-tahun-2021
3. Government of Indonesia. (2021). Government Regulation No. 7 of 2021 on Ease of Doing Business, Protection, and Empowerment of Cooperatives and Micro, Small, and Medium Enterprises. State Secretariat of Indonesia. Retrieved from
https://peraturan.bpk.go.id/Details/161961/pp-no-7-tahun-2021
4. Ministry of Law, Republic of Indonesia. (2025). Ministerial Regulation No. 49 of 2025 on Requirements and Procedures for Registration of Establishment, Amendment, and Dissolution of PT as a Legal Entity. Ministry of Law RI. Retrieved from
https://layanan.ahu.go.id
5. Government of Indonesia. (2025). Government Regulation No. 28 of 2025 on the Implementation of Risk-Based Business Licensing. State Secretariat of Indonesia.
6. Regional Office, Ministry of Law NTB. (2026, March 17). Implementation of Ministerial Regulation No. 49/2025: Individual PT Services Now Fully Migrated to layanan.ahu.go.id. Ministry of Law RI. Retrieved from
https://ntb.kemenkum.go.id/berita-utama/implementasi-permenkum-no-49-tahun-2025-layanan-perseroan-perorangan-resmi-beralih-ke-layanan-ahu-go-id
