Indonesia Introduces New Ministry of Law Fees Under PP 30/2026
The Indonesian government issued Government Regulation No. 30 of 2026 concerning the Types and Tariffs of Non-Tax State Revenue Applicable at the Ministry of Law, commonly referred to as PP 30/2026.
The regulation was enacted and promulgated on 2 July 2026. It will become effective 30 days after its promulgation, meaning the new tariffs will apply from 1 August 2026.
PP 30/2026 covers PNBP generated from:
- Legal administration services;
- Functional training for legislative drafters;
- Intellectual property services;
- The use of Ministry facilities and infrastructure; and
- Legislative and regulatory services.
The regulation partially revokes the tariffs previously regulated under Government Regulation No. 45 of 2024, specifically for the service categories transferred to or retained by the Ministry of Law following Indonesia’s ministerial restructuring.
Therefore, PP 30/2026 does not automatically replace every fee previously regulated under PP 45/2024. For example, immigration services are not included among the categories revoked by PP 30/2026.
Why PP 30/2026 Matters to Companies and Foreign Investors
The most commercially significant changes relate to services provided through Indonesia’s General Legal Administration system, or AHU, including:
- Incorporation of limited liability companies;
- Amendments to articles of association;
- Changes to company data;
- Company dissolution;
- Correction of company records;
- Annual report notifications; and
- Removal of administrative blocks resulting from annual report non-compliance.
While several fees remain unchanged, companies with larger authorised capital will face substantially higher incorporation charges.
The regulation is particularly relevant for foreign investors establishing a foreign-owned limited liability company, or PT PMA, as well as existing companies planning restructuring, shareholder changes, capital amendments, name changes, mergers, or other corporate actions.
New Company Incorporation Fees from 1 August 2026
PP 30/2026 maintains the existing fees for companies with authorised capital of up to IDR 1 billion. However, it creates additional capital brackets for companies with authorised capital exceeding IDR 1 billion.
| Authorised capital | Fee under PP 45/2024 | Fee under PP 30/2026 | Change |
|---|---|---|---|
| Up to IDR 25 million | IDR 300,000 | IDR 300,000 | No change |
| Above IDR 25 million up to IDR 1 billion | IDR 600,000 | IDR 600,000 | No change |
| Above IDR 1 billion up to IDR 5 billion | IDR 1,100,000 | IDR 1,500,000 | Increase of approximately 36.4% |
| Above IDR 5 billion | IDR 1,100,000 | IDR 5,000,000 | Increase of approximately 354.5% |
Under the previous regulation, all companies with authorised capital above IDR 1 billion were subject to a single fee of IDR 1.1 million. PP 30/2026 divides this category into two brackets, with the highest fee applying to companies whose authorised capital exceeds IDR 5 billion.
For investors planning a larger company structure, the statutory incorporation fee may therefore rise from IDR 1.1 million to IDR 5 million per application.
Changes to Corporate Amendment and Company Data Fees
PP 30/2026 also adjusts a range of fees for corporate changes and company administration.
| Corporate service | Previous fee | New fee |
|---|---|---|
| Articles amendment without company name change | IDR 1,000,000 | IDR 1,100,000 |
| Articles amendment with company name change | IDR 1,100,000 | IDR 1,200,000 |
| Notification of dissolution | IDR 300,000 | IDR 350,000 |
| Replacement of a lost or damaged ministerial decision or company certificate | IDR 1,000,000 | IDR 1,100,000 |
| Replacement of a lost or damaged notification letter | IDR 250,000 | IDR 300,000 |
| Correction of company data entries | IDR 300,000 | IDR 400,000 |
These adjustments represent increases ranging from approximately 9% to 33%, depending on the service.
The fee for correcting company data, for example, increases by approximately 33.3%, from IDR 300,000 to IDR 400,000 per application.
Companies should therefore ensure that information submitted through AHU—such as shareholder details, management data, addresses, capital information, and corporate documents—is complete and consistent before filing.
Notifications of Changes to Articles and Company Data
Under PP 45/2024, notification fees for amendments to articles of association and company data were determined according to the company’s authorised capital:
- IDR 150,000 for capital of up to IDR 25 million;
- IDR 200,000 for capital above IDR 25 million up to IDR 1 billion; and
- IDR 250,000 for capital above IDR 1 billion.
PP 30/2026 replaces these brackets with a standard fee of IDR 250,000 per application for both:
- Notifications of amendments to articles of association; and
- Notifications of changes to company data.
As a result, smaller companies will experience the greatest proportional increase. A company in the lowest capital bracket will see the applicable notification fee increase from IDR 150,000 to IDR 250,000, representing an increase of approximately 66.7%.
New Fees Relating to Company Annual Reports
One of the most important additions under PP 30/2026 is the express inclusion of PNBP tariffs for notifying the Ministry of Law of shareholder approval of a company’s annual report.
The new tariffs are:
| Annual report service | Fee |
|---|---|
| Annual report approval notification for a company subject to mandatory audit | IDR 500,000 |
| Annual report approval notification for a company not subject to mandatory audit | IDR 250,000 |
| Removal of a block caused by non-compliance—mandatory-audit company | IDR 2,000,000 |
| Removal of a block caused by non-compliance—non-mandatory-audit company | IDR 1,000,000 |
These tariff categories are expressly listed in the appendix to PP 30/2026.
The Ministry of Law and its regional offices have also been conducting socialisation concerning annual report submission services and the implementation of Minister of Law Regulation No. 49 of 2025. The regulation governing the establishment, amendment, and dissolution of limited liability companies has been effective since 17 December 2025.
Companies should distinguish between two matters:
- The obligation and procedures for approving and notifying annual reports; and
- The PNBP tariff charged for accessing the relevant Ministry of Law service.
PP 30/2026 primarily determines the government service charges. The detailed procedural requirements must still be read together with company law, implementing regulations, and AHU technical guidance.
Risk of Administrative Blocking
The introduction of fees for removing a block is a significant compliance signal.
Companies that fail to submit the required annual report approval notification may face restrictions within the AHU system. Removing the block may cost:
- IDR 2 million for companies subject to mandatory audit; or
- IDR 1 million for companies not subject to mandatory audit.
These amounts do not include the original annual report notification fee or any professional fees required to correct the company’s compliance position.
An AHU block can potentially delay corporate transactions requiring access to the company’s legal administration records, including amendments, changes in management, changes in shareholders, capital adjustments, or other corporate actions.
Maintaining an accurate corporate calendar is therefore becoming increasingly important.
Does PP 30/2026 Affect Intellectual Property Fees?
Yes. PP 30/2026 also changes fees for intellectual property services, including trademarks, patents, copyrights, industrial designs, and other intellectual property applications.
For example, the standard trademark registration application fee is listed at IDR 2.8 million per class, while a trademark renewal filed within the prescribed renewal period is listed at IDR 3.5 million per class under the new schedule.
The regulation also provides special treatment for certain applicants and circumstances, including reduced or zero tariffs for selected patent-related services, educational institutions, research institutions, micro and small enterprises, and cases involving public or government interests.
Companies holding or planning to register Indonesian intellectual property should review the revised schedule separately because IP fees may be calculated per application, class, claim, or period.
Are Zero-Rupiah or Reduced Tariffs Available?
PP 30/2026 allows certain services to receive a tariff of IDR 0 or 0%, subject to the applicable conditions.
The regulation expressly provides zero-rupiah treatment for certain services requested in the government’s interest and for the establishment, amendment, and dissolution of cooperatives. It also allows other tariffs to be reduced to zero based on specified considerations and subject to further ministerial rules and Ministry of Finance approval.
The explanation to PP 30/2026 also states that the amounts in the tariff schedule represent the maximum tariffs. However, a company should not assume that a reduction automatically applies. Eligibility, documentation, and implementation procedures must be verified under the relevant ministerial regulation.
What Companies Should Do Before 1 August 2026
1. Review planned corporate actions
Identify any pending:
- Company incorporation;
- Change of company name;
- Amendment to articles of association;
- Change in directors or commissioners;
- Shareholder restructuring;
- Capital increase or reduction;
- Change of registered address;
- Data correction; or
- Company dissolution.
Applications submitted after the effective date should be budgeted using the new tariff schedule.
2. Review the authorised capital stated in the articles
The incorporation fee is determined by the authorised capital bracket. Companies with authorised capital above IDR 5 billion will experience the largest increase.
The authorised capital stated in the company documents should not be selected solely to minimise PNBP. It must remain consistent with the company’s ownership structure, investment plan, sector requirements, and applicable corporate and investment regulations.
3. Prepare for annual report notifications
Companies should confirm:
- Their financial year;
- The deadline for the annual general meeting of shareholders;
- Whether their financial statements require an audit;
- Whether the annual report has been approved by shareholders; and
- Who is responsible for submitting the AHU notification.
Foreign-owned companies should coordinate this process between their Indonesian directors, finance department, shareholders, auditor, notary, and corporate service provider.
4. Verify the company’s AHU records
Errors in company records can result in additional correction fees and may delay future transactions. Companies should review the consistency of:
- Shareholder names and identification details;
- Director and commissioner information;
- Company address;
- Capital structure;
- Articles of association;
- Beneficial ownership information; and
- Business identification and licensing data.
5. Separate government fees from professional fees
The rates under PP 30/2026 are statutory PNBP charges payable to the state.
They generally do not represent the complete cost of an incorporation or corporate amendment. Additional costs may include notarial fees, legal advice, document translation, legalisation, licensing assistance, tax registration, and other professional services.
Key Takeaways for Investors
PP 30/2026 is not simply a general fee increase.
It introduces several different changes:
- Incorporation fees remain unchanged for companies with authorised capital of up to IDR 1 billion.
- A new IDR 1.5 million fee applies to companies with authorised capital above IDR 1 billion and up to IDR 5 billion.
- The incorporation fee for companies with authorised capital above IDR 5 billion increases to IDR 5 million.
- Several amendment, dissolution, replacement-document, and correction fees increase.
- Notification fees for articles and company data changes are standardised at IDR 250,000.
- New tariff items expressly cover annual report notifications and the removal of compliance-related blocks.
- Certain services may qualify for reduced or zero tariffs.
The regulation takes effect on 1 August 2026, giving companies a limited period to review planned filings and adjust their compliance budgets.
Frequently Asked Questions
When will PP 30/2026 take effect?
PP 30/2026 will take effect on 1 August 2026, 30 days after it was promulgated on 2 July 2026.
Will every Indonesian company pay IDR 5 million to incorporate?
No. The IDR 5 million fee applies only to a company with authorised capital above IDR 5 billion.
Companies with authorised capital of up to IDR 25 million will pay IDR 300,000, while companies with authorised capital above IDR 25 million and up to IDR 1 billion will pay IDR 600,000.
Does the government fee include the notary’s professional fee?
No. PNBP is a government charge. Notarial, legal, translation, licensing, and other professional fees are separate.
Does PP 30/2026 introduce annual report-related charges?
Yes. It includes fees of IDR 250,000 or IDR 500,000 for annual report approval notifications, depending on whether the company is subject to mandatory audit.
It also provides fees of IDR 1 million or IDR 2 million for removing blocks caused by non-compliance.
Are immigration fees also changed by PP 30/2026?
PP 30/2026 does not revoke the immigration tariff category previously regulated under PP 45/2024. Its revocation provision is limited to specified Ministry of Law service categories. Immigration services must therefore be reviewed under the regulations applicable to the Ministry of Immigration and Corrections.
Plan Your Indonesian Corporate Filings with Accura
New government tariffs can affect the cost and timing of company incorporation, shareholder restructuring, amendments to articles of association, and ongoing corporate compliance.
Accura can assist foreign investors and Indonesian companies with:
- PT PMA and local PT establishment;
- Company name and corporate structure review;
- Amendments to articles of association;
- Changes in shareholders, directors, and commissioners;
- Capital restructuring;
- AHU data verification and correction;
- Annual corporate compliance;
- OSS and business licensing updates; and
- Coordination with notaries and other relevant professionals.
Prepare your corporate filings before the new tariffs take effect. Contact Accura for a structured review of your company’s legal, licensing, and compliance requirements in Indonesia.
Visit Accura.co.id to discuss your incorporation or corporate compliance plan.
Sources
- Government Regulation No. 30 of 2026, official regulatory metadata and effective date.
- Official tariff appendix to Government Regulation No. 30 of 2026.
- Government Regulation No. 45 of 2024 and its previous company-service tariff schedule.
- Minister of Law Regulation No. 49 of 2025 concerning limited liability company establishment, amendment, and dissolution procedures.
- Ministry of Law socialisation regarding annual report submission services.
Disclaimer: This article provides general regulatory information and does not constitute legal, tax, audit, or investment advice. Implementation may depend on further ministerial regulations, AHU system procedures, and the circumstances of each company.