Indonesia AHU Company Fees Under PP 30/2026: What PT PMA Owners Need to Know
What Changed Under PP 30/2026?
Indonesia introduced a new tariff framework for government services administered by the Ministry of Law under Government Regulation PP No. 30 of 2026. The regulation took effect on 1 August 2026 and replaced the relevant legal-service tariffs previously governed by PP No. 45 of 2024.
The changes affect non-tax state revenue charges, known as PNBP, for a wide range of corporate administration procedures processed through the Directorate General of General Legal Administration (AHU) and the Legal Entity Administration System (SABH).
For PT and PT PMA companies, the relevant procedures may include company incorporation, amendments to the Articles of Association, changes to shareholders or management, corrections of corporate data, annual-report notifications, removal of certain administrative blocks, Beneficial Ownership procedures and company dissolution.
PP 30/2026 does not establish the total price charged by a notary, consultant or corporate-services provider. It sets government fees payable for specific administrative services. Notarial fees, professional fees, document preparation, translations, licensing work and other related expenses may be charged separately.
This distinction is important when assessing the cost of establishing, changing or closing a company in Indonesia. A quotation described simply as an “AHU fee” or “company registration fee” should clearly explain which part represents the official government charge and which part covers professional services.
The changes affect non-tax state revenue charges, known as PNBP, for a wide range of corporate administration procedures processed through the Directorate General of General Legal Administration (AHU) and the Legal Entity Administration System (SABH).
For PT and PT PMA companies, the relevant procedures may include company incorporation, amendments to the Articles of Association, changes to shareholders or management, corrections of corporate data, annual-report notifications, removal of certain administrative blocks, Beneficial Ownership procedures and company dissolution.
PP 30/2026 does not establish the total price charged by a notary, consultant or corporate-services provider. It sets government fees payable for specific administrative services. Notarial fees, professional fees, document preparation, translations, licensing work and other related expenses may be charged separately.
This distinction is important when assessing the cost of establishing, changing or closing a company in Indonesia. A quotation described simply as an “AHU fee” or “company registration fee” should clearly explain which part represents the official government charge and which part covers professional services.
How Much Is the Government Fee for Registering a PT?
PP 30/2026 introduces a tiered government fee for registering the establishment of a limited liability company. The applicable amount is determined by the authorised capital stated in the company’s incorporation documents.
Authorised capital of up to IDR 25 million — IDR 300,000 per application
Authorised capital above IDR 25 million and up to IDR 1 billion — IDR 600,000 per application
Authorised capital above IDR 1 billion and up to IDR 5 billion — IDR 1,500,000 per application
Authorised capital above IDR 5 billion — IDR 5,000,000 per application
For PT PMA owners, the most important point is that a company with authorised capital exceeding IDR 5 billion falls within the highest PNBP category. The relevant figure is the authorised capital recorded in the company’s deed and corporate documents, not simply the amount already invested or spent on the business.
The amounts above represent the government fee for the relevant registration application. They are not the complete cost of establishing a PT or PT PMA. A full incorporation quotation may also include notarial work, deed preparation, translations, professional assistance, tax registration, OSS licensing and other services.
Investors comparing company-registration offers should therefore request a clear breakdown showing the official PNBP separately from notarial, consulting and licensing costs.
Authorised capital of up to IDR 25 million — IDR 300,000 per application
Authorised capital above IDR 25 million and up to IDR 1 billion — IDR 600,000 per application
Authorised capital above IDR 1 billion and up to IDR 5 billion — IDR 1,500,000 per application
Authorised capital above IDR 5 billion — IDR 5,000,000 per application
For PT PMA owners, the most important point is that a company with authorised capital exceeding IDR 5 billion falls within the highest PNBP category. The relevant figure is the authorised capital recorded in the company’s deed and corporate documents, not simply the amount already invested or spent on the business.
The amounts above represent the government fee for the relevant registration application. They are not the complete cost of establishing a PT or PT PMA. A full incorporation quotation may also include notarial work, deed preparation, translations, professional assistance, tax registration, OSS licensing and other services.
Investors comparing company-registration offers should therefore request a clear breakdown showing the official PNBP separately from notarial, consulting and licensing costs.
What Are the AHU Fees for Corporate Amendments and Data Changes?
PP 30/2026 also establishes separate government fees for amendments to a company’s Articles of Association and updates to its registered corporate data.
Registration of an amendment to the Articles of Association without a company-name change — IDR 1,100,000 per application
Registration of an amendment to the Articles of Association involving a company-name change — IDR 1,200,000 per application
Notification of an amendment to the Articles of Association — IDR 250,000 per application
Notification of a change to company data — IDR 250,000 per application
Application to correct company data entered in the AHU system — IDR 400,000 per application
The applicable procedure depends on the legal nature of the proposed change. Certain amendments require approval or registration through AHU, while others are processed as notifications. Changes involving shareholders, directors, commissioners, the company name, business purposes or other corporate information should therefore be classified correctly before the filing is submitted.
A single corporate restructuring may require more than one AHU procedure. For example, a transaction may involve both an amendment to the Articles of Association and a separate update to the company’s registered data. Where separate applications are required, separate PNBP charges may also apply.
These amounts cover only the relevant government services. They do not include the cost of a shareholders’ resolution, notarial deed, document preparation, translation, professional assistance or subsequent updates through OSS and other government systems.
Before approving a quotation for a corporate amendment, PT and PT PMA owners should request an itemised breakdown identifying the government PNBP, notarial work and any additional compliance or licensing services.
Registration of an amendment to the Articles of Association without a company-name change — IDR 1,100,000 per application
Registration of an amendment to the Articles of Association involving a company-name change — IDR 1,200,000 per application
Notification of an amendment to the Articles of Association — IDR 250,000 per application
Notification of a change to company data — IDR 250,000 per application
Application to correct company data entered in the AHU system — IDR 400,000 per application
The applicable procedure depends on the legal nature of the proposed change. Certain amendments require approval or registration through AHU, while others are processed as notifications. Changes involving shareholders, directors, commissioners, the company name, business purposes or other corporate information should therefore be classified correctly before the filing is submitted.
A single corporate restructuring may require more than one AHU procedure. For example, a transaction may involve both an amendment to the Articles of Association and a separate update to the company’s registered data. Where separate applications are required, separate PNBP charges may also apply.
These amounts cover only the relevant government services. They do not include the cost of a shareholders’ resolution, notarial deed, document preparation, translation, professional assistance or subsequent updates through OSS and other government systems.
Before approving a quotation for a corporate amendment, PT and PT PMA owners should request an itemised breakdown identifying the government PNBP, notarial work and any additional compliance or licensing services.
What Are the Fees for Annual Reports and Removing SABH Blocks?
PP 30/2026 establishes statutory government fees for annual-report notifications and for removing an administrative block imposed through the Legal Entity Administration System (SABH).
However, on 4 August 2026, the Minister of Law announced that no fee would be collected for the notification of approval of a limited liability company’s annual report until 31 December 2026. This is a temporary non-charge period and does not remove the statutory tariffs established by PP 30/2026.
The statutory tariffs under PP 30/2026 are:
The announced non-charge period applies specifically to the notification of approval of a limited liability company’s annual report. It should not be treated as a cancellation of the statutory tariffs, a waiver of SABH unblocking charges or an exemption from accounting, audit, notarial and professional costs.
The annual-report notification tariff and the fee for removing an SABH block are separate government charges. If non-compliance results in a block, the company may still need to pay the applicable unblocking fee before completing certain corporate procedures through SABH.
Companies submitting an annual-report notification during the transitional period should confirm the amount displayed in the AHU or SABH system before making payment.
An SABH block may become particularly disruptive when the company needs to amend its Articles of Association, update shareholders, appoint or replace directors or commissioners, or complete another corporate filing. The financial consequence may therefore extend beyond the government unblocking fee and include delays to the planned corporate action.
These PNBP amounts do not include accounting, audit, notarial or professional fees associated with preparing the annual report, reviewing the company’s financial statements or completing the notification.
PT and PT PMA owners should confirm whether their financial statements are subject to mandatory audit and ensure that the applicable annual-report requirements are completed before future corporate actions become necessary.
For the September 2026 update on AHU’s provisional inactive-company register and the separate checks required for beneficial ownership and annual reporting, see our PT PMA annual report and corporate compliance guide.
However, on 4 August 2026, the Minister of Law announced that no fee would be collected for the notification of approval of a limited liability company’s annual report until 31 December 2026. This is a temporary non-charge period and does not remove the statutory tariffs established by PP 30/2026.
The statutory tariffs under PP 30/2026 are:
- Annual-report notification for a company whose financial statements are subject to mandatory audit — IDR 500,000 per notification;
- Annual-report notification for a company whose financial statements are not subject to mandatory audit — IDR 250,000 per notification;
- Removal of an SABH block for a company subject to mandatory audit — IDR 2,000,000 per application;
- Removal of an SABH block for a company not subject to mandatory audit — IDR 1,000,000 per application.
The announced non-charge period applies specifically to the notification of approval of a limited liability company’s annual report. It should not be treated as a cancellation of the statutory tariffs, a waiver of SABH unblocking charges or an exemption from accounting, audit, notarial and professional costs.
The annual-report notification tariff and the fee for removing an SABH block are separate government charges. If non-compliance results in a block, the company may still need to pay the applicable unblocking fee before completing certain corporate procedures through SABH.
Companies submitting an annual-report notification during the transitional period should confirm the amount displayed in the AHU or SABH system before making payment.
An SABH block may become particularly disruptive when the company needs to amend its Articles of Association, update shareholders, appoint or replace directors or commissioners, or complete another corporate filing. The financial consequence may therefore extend beyond the government unblocking fee and include delays to the planned corporate action.
These PNBP amounts do not include accounting, audit, notarial or professional fees associated with preparing the annual report, reviewing the company’s financial statements or completing the notification.
PT and PT PMA owners should confirm whether their financial statements are subject to mandatory audit and ensure that the applicable annual-report requirements are completed before future corporate actions become necessary.
For the September 2026 update on AHU’s provisional inactive-company register and the separate checks required for beneficial ownership and annual reporting, see our PT PMA annual report and corporate compliance guide.
What Other AHU Fees May Affect PT and PT PMA Companies?
Several other government fees under PP 30/2026 may become relevant when a company is dissolved, its access to corporate services is restricted, or a Beneficial Ownership compliance issue must be resolved.
Notification of the dissolution of a limited liability company — IDR 350,000 per application
Application to block corporate access for a limited liability company, foundation or association — IDR 1,500,000 per corporation
Application to remove a corporate-access block for a limited liability company, foundation or association — IDR 750,000 per corporation
Removal of a block imposed because of Beneficial Ownership non-compliance — IDR 250,000 per approval
These procedures should not be treated as interchangeable. The general corporate-access blocking and unblocking services are distinct from an SABH block caused by annual-report non-compliance and from a block connected specifically with Beneficial Ownership requirements. The correct tariff therefore depends on the reason for the restriction and the procedure required to remove it.
The IDR 350,000 dissolution-notification fee is only the government charge for the relevant AHU procedure. It is not the total cost of closing a PT or PT PMA. A complete dissolution may also require shareholders’ resolutions, notarial deeds, appointment of a liquidator where applicable, creditor notifications, tax clearance, revocation of licences and other corporate actions.
Similarly, the IDR 250,000 Beneficial Ownership amount applies specifically to the removal of a related block. It should not be presented as a general fee for every routine Beneficial Ownership declaration or update.
Before paying for an unblocking or dissolution service, the company should confirm the exact legal basis of the application and request a breakdown separating the official PNBP from notarial and professional fees.
Notification of the dissolution of a limited liability company — IDR 350,000 per application
Application to block corporate access for a limited liability company, foundation or association — IDR 1,500,000 per corporation
Application to remove a corporate-access block for a limited liability company, foundation or association — IDR 750,000 per corporation
Removal of a block imposed because of Beneficial Ownership non-compliance — IDR 250,000 per approval
These procedures should not be treated as interchangeable. The general corporate-access blocking and unblocking services are distinct from an SABH block caused by annual-report non-compliance and from a block connected specifically with Beneficial Ownership requirements. The correct tariff therefore depends on the reason for the restriction and the procedure required to remove it.
The IDR 350,000 dissolution-notification fee is only the government charge for the relevant AHU procedure. It is not the total cost of closing a PT or PT PMA. A complete dissolution may also require shareholders’ resolutions, notarial deeds, appointment of a liquidator where applicable, creditor notifications, tax clearance, revocation of licences and other corporate actions.
Similarly, the IDR 250,000 Beneficial Ownership amount applies specifically to the removal of a related block. It should not be presented as a general fee for every routine Beneficial Ownership declaration or update.
Before paying for an unblocking or dissolution service, the company should confirm the exact legal basis of the application and request a breakdown separating the official PNBP from notarial and professional fees.
How Should PT PMA Owners Review an AHU Services Quotation?
The government tariffs under PP 30/2026 are only one component of the amount that a company may pay for incorporation, corporate amendments, compliance filings or dissolution. A quotation from a notary or corporate-services provider may combine several different cost categories.
Before approving the quotation, the company should ask for the following items to be identified separately:
Official government PNBP — the statutory fee payable for each applicable AHU or SABH procedure
Notarial fees — the cost of preparing resolutions, deeds and other documents requiring notarial involvement
Professional fees — charges for reviewing documents, coordinating the process and submitting or monitoring applications
OSS and licensing work — fees for updating the company’s NIB, business activities, licences or other records outside AHU
Additional expenses — translations, legalisation, accounting, audit, tax, courier or other third-party costs where applicable
The company should also confirm whether the quoted government fee covers one application or several separate filings. A corporate change may require more than one AHU procedure, and additional work may be necessary in OSS or another government system after the AHU record has been updated.
For a new company, the authorised capital stated in the incorporation documents should be checked before the government fee is calculated. For an existing company, the proposed changes should first be classified to determine whether they require approval, notification, a corporate-data update or another specific procedure.
A transparent quotation should therefore explain the scope of work, the official government charges, the professional services included and any costs that may arise separately. This allows PT and PT PMA owners to compare offers accurately and reduces the risk of treating a partial administrative fee as the total cost of the corporate procedure.
Before approving the quotation, the company should ask for the following items to be identified separately:
Official government PNBP — the statutory fee payable for each applicable AHU or SABH procedure
Notarial fees — the cost of preparing resolutions, deeds and other documents requiring notarial involvement
Professional fees — charges for reviewing documents, coordinating the process and submitting or monitoring applications
OSS and licensing work — fees for updating the company’s NIB, business activities, licences or other records outside AHU
Additional expenses — translations, legalisation, accounting, audit, tax, courier or other third-party costs where applicable
The company should also confirm whether the quoted government fee covers one application or several separate filings. A corporate change may require more than one AHU procedure, and additional work may be necessary in OSS or another government system after the AHU record has been updated.
For a new company, the authorised capital stated in the incorporation documents should be checked before the government fee is calculated. For an existing company, the proposed changes should first be classified to determine whether they require approval, notification, a corporate-data update or another specific procedure.
A transparent quotation should therefore explain the scope of work, the official government charges, the professional services included and any costs that may arise separately. This allows PT and PT PMA owners to compare offers accurately and reduces the risk of treating a partial administrative fee as the total cost of the corporate procedure.
Frequently Asked Questions
When Did the New AHU Fees Under PP 30/2026 Take Effect?
PP 30/2026 took effect on 1 August 2026. The new tariff framework applies to relevant Ministry of Law services processed from that date.
Do the New AHU Fees Apply to PT PMA Companies?
Yes. A PT PMA is an Indonesian limited liability company and is subject to the applicable AHU and SABH government fees when completing incorporation, corporate amendments, annual-report notifications, dissolution or other relevant procedures.
Are AHU Fees the Total Cost of Registering or Changing a Company?
No. AHU fees are official government PNBP charges. Notarial work, document preparation, professional assistance, translations, OSS licensing, accounting, audit and other services may be charged separately.
Which Capital Amount Determines the PT Registration Fee?
The applicable registration category is determined by the authorised capital, or Modal Dasar, stated in the company’s incorporation documents. It is not based only on the amount already invested or spent by the company.
Can One Corporate Change Involve More Than One Government Fee?
Yes. A transaction may require several separate AHU procedures, such as an amendment to the Articles of Association and an update to registered company data. Each separate application may carry its own government fee.
Is IDR 250,000 Charged for Every Beneficial Ownership Filing?
No. The IDR 250,000 tariff discussed in PP 30/2026 applies specifically to approval for removing a block connected with Beneficial Ownership non-compliance. It should not be treated as a general fee for every routine Beneficial Ownership declaration or update.
Is the AHU Annual Report Notification Fee Charged in 2026?
PP 30/2026 establishes a statutory tariff of IDR 250,000 for a company not subject to mandatory audit and IDR 500,000 for a company subject to mandatory audit. However, the Minister of Law announced that no fee would be collected for the notification of approval of a limited liability company’s annual report until 31 December 2026. This temporary non-charge period does not cancel the statutory tariffs or cover separate SABH unblocking, notarial, accounting, audit or professional fees. Companies should confirm the amount currently displayed in the AHU or SABH system before payment.
What Happens if a Company Is Blocked in SABH for Annual-Report Non-Compliance?
The company may need to pay the applicable unblocking fee before completing certain corporate procedures through SABH. Under PP 30/2026, the fee is IDR 1,000,000 for a company not subject to mandatory audit and IDR 2,000,000 for a company subject to mandatory audit.
Related Insights
The new AHU tariffs form part of a wider corporate compliance framework for companies operating in Indonesia. PT and PT PMA owners may also find the following guidance useful:
PT PMA Annual Report Indonesia 2026
Understand the annual-report notification requirements, shareholder approval process and potential SABH restrictions affecting Indonesian companies.
KBLI 2025 for Existing PT PMA: AHU and OSS Checks
Review whether the company’s registered business activities, AHU records, NIB and OSS licences remain consistent under KBLI 2025.
How to Close a PT PMA in Indonesia
Learn how corporate dissolution must be coordinated across AHU, OSS, tax, reporting and other administrative procedures.
PT PMA Annual Report Indonesia 2026
Understand the annual-report notification requirements, shareholder approval process and potential SABH restrictions affecting Indonesian companies.
KBLI 2025 for Existing PT PMA: AHU and OSS Checks
Review whether the company’s registered business activities, AHU records, NIB and OSS licences remain consistent under KBLI 2025.
How to Close a PT PMA in Indonesia
Learn how corporate dissolution must be coordinated across AHU, OSS, tax, reporting and other administrative procedures.
Need Help Planning an AHU Corporate Procedure?
Government fees are only one part of an incorporation, corporate amendment, compliance filing or company dissolution. The correct procedure, supporting documents and additional professional work depend on the company’s records and the corporate action being planned.
Business Consulting Bali can help PT and PT PMA owners review the required steps, identify the applicable government charges and coordinate the process with notaries and other professional advisers where necessary.
Contact us before starting the procedure to receive a clear preliminary assessment of the scope, expected filings and cost components.
Business Consulting Bali can help PT and PT PMA owners review the required steps, identify the applicable government charges and coordinate the process with notaries and other professional advisers where necessary.
Contact us before starting the procedure to receive a clear preliminary assessment of the scope, expected filings and cost components.
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