**To qualify for an investor KITAS in Indonesia as of 2026, you generally need to personally hold at least IDR 1,000,000,000 in paid-up shares — roughly USD 63,000 — inside a PT PMA that itself commits the IDR 10 billion investment plan. Hold less than that, and immigration steers you toward a work KITAS instead.**
That single number, the IDR 1 billion personal shareholding, is where most first-time founders trip. It sits inside a larger capital structure, and immigration checks it against your company’s deed, not your bank balance on the day you apply. Here is how the threshold actually works, how officials verify it, and why the company has to exist before the permit does.
What is an investor KITAS, and who is it for?
A KITAS (Kartu Izin Tinggal Terbatas) is Indonesia’s limited-stay permit. The investor variant — commonly logged as index 313 for the one-year card and index 314 for the two-year card — is issued to a foreign national who owns shares in an Indonesian company, typically a PT PMA (Perseroan Terbatas Penanaman Modal Asing), the standard vehicle for foreign ownership overseen by BKPM under the Ministry of Investment.
The appeal is practical. An investor KITAS holder who sits on the board as a shareholder-director is treated as an owner, not an employee, and is generally exempt from the DKPTKA foreign-worker levy that a work KITAS carries — around USD 1,200 per year as of 2026, subject to change. You get residency, a multiple-entry position, and the right to direct your own company without being on its payroll.
Before committing a rupiah, many founders sit down with an immigration and company consultant to confirm that their intended shareholding and KBLI business codes will actually clear — because in Bali, code selection has become a live obstacle, not a formality.
How much personal share capital do you actually need?
The figure most immigration practitioners cite for 2026 is IDR 1,000,000,000 in paid-up shares registered to you personally. That is distinct from the company-level numbers, and confusing the two is the most common error we see.
Here is how the layers stack up (all figures as of 2026, subject to change):
| Capital layer | Amount | What it means |
|---|---|---|
| Total investment plan (PT PMA) | IDR 10,000,000,000 (~USD 660,000–700,000) | A commitment registered with BKPM, not cash that must all sit in the account at once |
| Company minimum paid-up capital | IDR 2,500,000,000 (~USD 150,000–175,000) | 25% that must actually be injected; per Emerhub, set by Article 26(10) of BKPM Regulation No. 5 of 2025 |
| Personal shareholding for investor KITAS | ≥ IDR 1,000,000,000 (~USD 63,000) | The widely cited practitioner threshold to hold the permit as a shareholder-director |
| Initial bank deposit to open the account | Often under USD 100 | Administrative, separate from the formal capital requirement, per Bali Villa Realty |
The relationship matters. Your IDR 1 billion is a slice of the company’s capital, not an extra payment on top of it. The IDR 10 billion is an investment plan — a promise — while the IDR 2.5 billion paid-up floor is money that must genuinely be present. Your personal shareholding is carved out of that structure and recorded against your name.
How does immigration verify your capital?
Officials do not take your word for it. The shareholding is read off documents, not screenshots. Expect verification against:
- The Akta Pendirian (deed of establishment), drawn up in Indonesian before a public notary and legalized by the Ministry of Law and Human Rights, showing your name and share value.
- The company’s NIB (Nomor Induk Berusaha), issued through the OSS-RBA online single submission system.
- The corporate NPWP tax number from the Directorate General of Taxes (DJP).
- A capital statement or shareholder register confirming the paid-up amount attributed to you.
Because the deed carries the numbers, the practical lesson is blunt: your shareholding has to be baked into the founding documents from the start. Rewriting the cap table after the fact means a fresh notarial deed and re-legalization — slower and costlier than getting it right on day one.
Why must the PT PMA exist before you apply?
You cannot apply for an investor KITAS against a company that does not yet legally exist. The sequence is fixed, and it typically runs six to ten weeks before you reach the permit stage:
- Name reservation and deed of establishment before a notary, legalized by the Ministry of Law and Human Rights.
- NIB issued via OSS-RBA, keyed to your chosen KBLI codes.
- Corporate NPWP and, where relevant, PKP (taxable entrepreneur) confirmation for VAT.
- Domicile letter (SKTU) from the local district authority, supported by an office rental agreement, land certificate, or building permit (PBG, formerly IMB).
- Corporate bank account opened and the paid-up capital injected.
- Only then: the investor KITAS application, citing your registered shareholding.
Skip a step and the application stalls. Immigration wants a live entity with a real address, a real deed, and a real capital entry with your name against it. A foreign director, according to Indonesia-Investments, must reside in Indonesia and carry both a KITAS and a personal NPWP — the residence card and the tax number travel together.
Investor KITAS or work KITAS — which fits your shareholding?
If you clear the IDR 1 billion personal shareholding, the investor route is usually cheaper and cleaner. If you are a hired executive with little or no equity, the work KITAS is the honest fit.
| Feature | Investor KITAS (index 313/314) | Work KITAS (index 312) |
|---|---|---|
| Basis | Personal shareholding ≥ IDR 1 billion | Employment plus a defined position |
| DKPTKA foreign-worker fee | Exempt — you are an owner, not a worker | Around USD 1,200 per year (2026) |
| Board seat | Yes, as a shareholder-director or commissioner | Yes, as an employed director |
| Validity | One or two years, renewable | Usually one year at a time |
| Best for | Founders injecting real capital | Hired foreign staff and executives |
What strings come attached after approval?
Residency is not the finish line. A few realities to price in from the start:
- Tax residency follows you. A foreign director living in Indonesia is pulled into personal NPWP obligations, and Indonesia exchanges financial data automatically with Australia, Singapore, the United States and EU jurisdictions under the CRS framework — your global picture is not invisible.
- The company pays its own tax. A PT PMA with annual turnover under IDR 4.8 billion can use the 0.5% final turnover-tax regime; above that, normal corporate income tax applies. After-tax profits can be repatriated as dividends.
- KBLI is strategy, not paperwork. OSS-RBA has been blocking some low and medium-low risk KBLI codes for PT PMAs registered at Bali addresses, so the classification that anchors your NIB — and therefore your KITAS — needs checking before you file, not after.
The honest bottom line
The number to remember is IDR 1 billion in personal shares, sitting inside a IDR 10 billion investment plan and a IDR 2.5 billion company paid-up floor, all recorded in a notarized deed before you apply. Every figure here is dated to 2026 and can move with the next BKPM or immigration regulation.
This is market-entry information, not legal or tax advice, and nominee shareholding arrangements dressed up to fake the threshold are risky and effectively unenforceable. Before you wire capital or file anything, confirm your specific case with licensed Indonesian counsel and a registered tax consultant.