{"id":2753,"date":"2026-06-09T12:52:54","date_gmt":"2026-06-09T05:52:54","guid":{"rendered":"https:\/\/voffice.co.id\/public\/blog\/?p=2753"},"modified":"2026-06-09T14:32:33","modified_gmt":"2026-06-09T07:32:33","slug":"requirements-for-establishing-individual-limited-liability-company","status":"publish","type":"post","link":"https:\/\/voffice.co.id\/blog\/en\/requirements-for-establishing-individual-limited-liability-company\/","title":{"rendered":"Requirements for Establishing an Individual PT (PT Perorangan) in Indonesia: 2026 Update"},"content":{"rendered":"

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<\/strong>, the governing regulation is now Permenkum No. 49\/2025<\/strong> (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.<\/p>\n

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.<\/em><\/p>\n

\n\n\n\n\n\n\n\n\n\n\n
Requirement<\/th>\n2026 Status<\/th>\n<\/tr>\n<\/thead>\n
Minimum capital<\/strong><\/td>\nNone (founder sets their own amount)<\/td>\n<\/tr>\n
Number of founders<\/strong><\/td>\n1 Indonesian citizen (WNI), serving as both director and shareholder<\/td>\n<\/tr>\n
Notary deed<\/strong><\/td>\nNot required (Statement of Establishment replaces it)<\/td>\n<\/tr>\n
Registration portal<\/strong><\/td>\nlayanan.ahu.go.id (old pp.ahu.go.id is closed)<\/td>\n<\/tr>\n
Government registration fee (PNBP)<\/strong><\/td>\nIDR 50,000 (approx. USD 3)<\/td>\n<\/tr>\n
Governing regulation<\/strong><\/td>\nPermenkum No. 49\/2025 (eff. Dec 2025)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

Legal Foundation: What Enables the Individual PT?<\/h2>\n

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).<\/p>\n

Two key updates took effect in 2026. First, Ministerial Regulation No. 49\/2025 (Permenkum 49\/2025)<\/strong> 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<\/strong> 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.<\/p>\n

Government Regulation No. 8\/2021 on authorized capital and registration procedures for UMK-qualifying companies remains in force.<\/p>\n

Who Can Establish an Individual PT?<\/h2>\n

Three cumulative eligibility requirements apply.<\/p>\n

1. Indonesian Citizen (WNI), Age 17 or Older<\/h3>\n

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).<\/p>\n

2. Business Must Qualify as Micro or Small Enterprise (UMK)<\/h3>\n

The Individual PT is exclusively for businesses that fall within the UMK classification under Government Regulation No. 28\/2025. The thresholds are:<\/p>\n

\n\n\n\n\n\n\n
Category<\/th>\nMax. Business Capital<\/th>\nMax. Annual Revenue<\/th>\n<\/tr>\n<\/thead>\n
Micro enterprise<\/td>\nIDR 1 billion<\/td>\nIDR 2 billion<\/td>\n<\/tr>\n
Small enterprise<\/td>\nIDR 1 billion to IDR 5 billion<\/td>\nIDR 2 billion to IDR 15 billion<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

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.<\/p>\n

3. One Person, One Individual PT Per Year<\/h3>\n

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<\/a>.<\/p>\n

Capital Requirements: No Minimum, but There’s a Catch<\/h2>\n

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.<\/p>\n

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.<\/p>\n

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.<\/p>\n

<\/p>\n

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Documents and Data Needed to Register<\/h2>\n

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.<\/p>\n

Founder Identity Documents<\/h3>\n