For a PT PMA shareholder in Bali, an investor KITAS is usually the cheaper, longer, lower-friction permit: it skips the foreign-worker levy and can run two years, but it does not let you draw a salary. A work KITAS costs more and adds the DKPTKA charge, yet it legally lets you perform a paid job. That trade-off, current as of 2026, drives most founder decisions.
This is an outlook, not a prediction. Immigration rules in Indonesia shift with each new regulation, so treat every figure below as “as of 2026, subject to change” and confirm your route with licensed Indonesian counsel before you file.
What actually separates an investor KITAS from a work KITAS?
Both are limited-stay permits (KITAS = Kartu Izin Tinggal Terbatas) issued by the Directorate General of Immigration, which moved under the new Ministry of Immigration and Corrections when that ministry was split out in October 2024. The gap between them is your legal role inside the PT PMA.
An investor KITAS attaches to your position as a shareholder who also sits as director or commissioner. A work KITAS attaches to a job you perform for wages, and it requires the company to sponsor you as a foreign worker.
| Feature | Investor KITAS (index E28A) | Work KITAS (index E23) |
|---|---|---|
| Tied to | Shareholding + board seat | A specific paid job position |
| Work permit (RPTKA) | Not required | Required |
| DKPTKA foreign-worker levy | Not charged | USD 100/month per worker |
| Can draw a salary | No | Yes |
| Typical validity | 1 or 2 years | Usually 1 year |
| Best for | Owners funding the company | Hired foreign staff and salaried directors |
How much does each permit really cost in 2026?
The single biggest cost swing is the DKPTKA (Dana Kompensasi Penggunaan Tenaga Kerja Asing), the foreign-worker compensation levy set at USD 100 per month per worker, or USD 1,200 a year. A work KITAS triggers it; an investor KITAS does not, because an investor holding a board seat is not classified as a foreign worker (TKA).
These are indicative market rates as of 2026 and move with agent, sector, and processing tier:
| Cost item | Investor KITAS (2-year) | Work KITAS (1-year) |
|---|---|---|
| DKPTKA levy | None | USD 1,200/year |
| Work permit (RPTKA) processing | None | ~USD 100-300 |
| Immigration + agent fees | ~USD 1,000-1,800 | ~USD 900-1,500 |
| Renewal cadence | Every 2 years | Every year |
Across a two-year horizon, the investor route often lands cheaper mainly because it skips two years of levy and one renewal cycle.
Which shareholding qualifies you for an investor KITAS?
You cannot buy an investor KITAS off the shelf; it flows from a real ownership stake in a properly capitalised PT PMA. Recall the baseline for the company itself: BKPM, under the Ministry of Investment, sets a total investment plan of IDR 10,000,000,000 (roughly USD 660,000-700,000 depending on FX as of 2026), with minimum paid-up capital of 25%, IDR 2,500,000,000. According to Emerhub, that IDR 2.5 billion paid-up floor sits in Article 26(10) of BKPM Regulation No. 5 of 2025.
On top of the company baseline, immigration practice in 2026 commonly cites a personal shareholding of at least IDR 1,000,000,000 to support the two-year investor KITAS, with smaller stakes routed to the one-year version. Confirm the current threshold with counsel, since it is a moving number.
If you would rather hand the filing to a vetted local partner, a structured [Bali KITAS package](/bali-company-kitas-package/) can bundle the shareholder deed, corporate NPWP registration and immigration submission into one supervised workflow instead of stitching them together yourself.
What the investor route typically asks for, as of 2026:
- A named position as director or commissioner in the deed of establishment (Akta Pendirian)
- Share ownership recorded at the Ministry of Law and Human Rights
- A personal NPWP tax number, since a foreign director residing in Indonesia is pulled into personal tax obligations, per Indonesia-Investments
- A PT PMA that already holds its NIB from the OSS-RBA system with KBLI codes selected
One honesty flag: an investor KITAS holder should not perform day-to-day salaried labour. Do that, and you are effectively working on the wrong permit.
How do renewals compare over a five-year horizon?
Renewal friction, not the first application, is where founders feel the difference. A two-year investor KITAS means one filing cycle where a work KITAS means two.
- Investor KITAS: renew roughly every two years; fewer touchpoints; no annual DKPTKA payment to reconcile.
- Work KITAS: renew yearly; each cycle re-tests the RPTKA and the levy.
- Both routes can, after continuous qualifying stay (generally several years) and subject to conditions, open a path toward a KITAP permanent stay permit. Timelines and eligibility vary, so verify before you plan around it.
Where is founder visa policy heading into 2027?
Read the dated 2026 signals, then hold them loosely. Two point the same way.
First, the Golden Visa, launched in 2024, created 5- and 10-year residency tiers for larger investors, with individual thresholds commonly cited around USD 350,000 for a five-year stay tied to company setup and higher amounts for the ten-year and no-company tracks. That is a clear policy lean toward rewarding committed capital with longer, lower-maintenance stay.
Second, the 2024 ministry reorganisation and the ongoing shift to online filing through the evisa system point to more digital, investor-weighted processing rather than less.
The honest 2027-forward read: the direction of travel favours founders who put real capital in and structure cleanly, while the specific numbers, indexes and thresholds will keep changing. Plan for the shape of the trend, not for any single figure surviving intact.
How should shareholders structure now to keep options open?
If you want maximum flexibility into 2027, decisions you make at incorporation matter more than the permit you file later.
- Set your shareholding deliberately. If a two-year investor KITAS is the goal, size your personal stake with that threshold in mind rather than backfilling later.
- Choose KBLI codes as strategy, not paperwork. OSS-RBA has been blocking some low and medium-low risk KBLI codes for PT PMAs registered at Bali addresses, which can stall the very NIB your KITAS depends on.
- Separate owner from employee roles early. Decide who draws a salary (work KITAS) and who invests and sits on the board (investor KITAS) before the deed is signed.
- Keep tax clean. A company with turnover under IDR 4.8 billion may qualify for the 0.5% final turnover-tax regime as of 2026, and remember Indonesia exchanges account information under CRS with Australia, Singapore, the US and EU jurisdictions, so residency and reporting travel together.
What are the honest caveats?
This piece is information, not legal, tax or immigration advice. Thresholds cited here reflect 2026 practice and named sources including BKPM, Emerhub and Indonesia-Investments, and every one of them can change without much notice. Nominee arrangements that dress up ownership to dodge capital or permit rules are risky and, in practice, unenforceable.
Before you file either permit, take your exact shareholding, KBLI plan and timeline to a licensed Indonesian immigration lawyer and a registered tax consultant. The right permit is the one that matches what you actually do in the company, on paper and in reality.