KBLI 2020 · 5-digit class

77399Rental and Leasing Activities of Other Machinery, Equipment, and Tangible Goods Not Elsewhere Classified

Aktivitas Penyewaan dan Sewa Guna Usaha Tanpa Hak Opsi Mesin, Peralatan dan Barang Berwujud Lainnya YTDL

Last updated · Sourced from OSS Indonesia

This group includes activities related to the rental and leasing without an option to purchase (operational leasing) of machinery, equipment, and tangible goods, etc., in subcategory 7730, which are generally used as capital goods, such as containers for housing or offices, pallets (container lifting equipment), and similar items. It also includes the rental of baggage scanning equipment with ionizing radiation sources and the rental of livestock, racehorses, and similar animals.

For foreign investors · KBLI 77399
Open · carve-outs

Open to PMA, with sub-activity carve-outs.

NIB is the only license required — Emerhub files it; nothing else for you to obtain.

Foreign ownership
100% PMA
Sector regulator
No sector-specific regulator on file
Min. paid-up capital
IDR 2.5B paid-up · BKPM Reg. 5/2025
Issuing authority for PMA
Minister/Head of Agency
Ministry-issued
Domestic registrants route through Regent/Mayor instead.
Risk + license type
Low·NIB only
Setup timeline
PT PMA setup 4–8 weeks (Emerhub-handled); NIB issued instantly.
Get a verified setup plan for KBLI 77399Read the full regulatory profile

KBLI 77399 at a glance

KBLI code
77399
Taxonomy version
KBLI 2020
Activity (English)
Rental and Leasing Activities of Other Machinery, Equipment, and Tangible Goods Not Elsewhere Classified
Activity (Indonesian)
Aktivitas Penyewaan dan Sewa Guna Usaha Tanpa Hak Opsi Mesin, Peralatan dan Barang Berwujud Lainnya YTDL
Category
Administrative and Support Service Activities
Risk level (Large scale, PMA)
Low
Foreign ownership status
Open with sub-activity carve-outs
Minimum capital (PT PMA)
IDR 2.5 billion paid-up + IDR 10 billion+ commitment per KBLI (BKPM Reg. 5/2025)
Primary licensing instrument
NIB
Issuing authority (PMA)
Regent/Mayor
Tax incentive eligibility
None recorded
Last verified
April 24, 2026
Source: OSS Indonesia + BPS Peraturan 7/2025 + BKPM
§ 01

Foreign investment rules

Indonesia's BUPM (Investment Business Fields) regulation places this code into one of five tracks. The track determines whether a foreign investor (PMA) can operate in this activity at all, and under what conditions.

Status · Open with carve-outs

Open to foreign investment, with carve-outs

KBLI 77399 is open as a class — a 100% foreign-owned PT PMA can be incorporated under this code — but Pres. Reg. 10/2021 carves out 1 specific sub-activity that are off-limits or restricted for foreign capital. The rest of the activity remains open to PMA. The carved-out items are listed below; any of them needs to be either avoided, served via an Indonesian operator, or structured around case-by-case.

Listed restrictions

Requires SME / cooperative partnership

1
  • Rental and leasing activities without an option to purchase: Other machinery and equipment not classified elsewhere (power generation, textiles, metal/wood processing, printing, and electric welding)
    Sector: Trade
KBLI 77399 is open to 100% foreign ownership as a class — a PT PMA can be incorporated under this code. However, Pres. Reg. 10/2021 carves out the specific sub-activities listed above, which are either reserved for Indonesian capital, capped, or restricted to cooperatives/UMKM. A foreign investor may operate every other slice of this KBLI but must avoid (or partner around) those particular sub-activities. Talk to us about scoping your business plan to the open portion before incorporation.
§ 02

How we handle your KBLI 77399 setup

Emerhub is a corporate-services provider in Indonesia. We do the legal and regulatory legwork for foreign investors so you can focus on the business itself. Here's what the engagement looks like.

  1. 1

    Confirm the optimal structure for your business

    2–3 business days

    We confirm KBLI 77399 is the right primary code for your business, advise on secondary codes you may also need, and finalize the holding structure with you before any filing.

    What we need from you
    • Founders' passport copies and proof of residence
    • Intended share split and board composition
  2. 2

    Incorporate your PT PMA

    7–10 business days

    We draft the Articles of Association before a notary, register the entity with the Ministry of Law & Human Rights (Kemenkumham), and obtain the company's tax ID (NPWP). Under BKPM Reg. 5/2025, paid-up capital is IDR 2.5 billion (~USD 160K) — the cash actually deposited at incorporation. The IDR 10 billion+ figure many sources still cite is the total investment commitment per KBLI, realised over time via your LKPM reports.

    What we need from you
    • Powers of attorney (we prepare; you sign and notarize)
    • Director / commissioner appointment letters
    • Initial capital deposit confirmation
  3. 3

    We obtain your NIB

    1–2 business days

    We file the OSS application with KBLI 77399 as your primary business activity, complete the risk-based assessment, and collect the NIB (Business Identification Number) for you — typically within hours of submission. You don't need to touch the OSS portal.

    What we need from you
    • Office address (virtual office acceptable for many KBLIs; we can arrange one)
  4. 4

    Confirm operational readiness

    KBLI 77399 is Low risk under OSS RBA, so the NIB alone is sufficient to begin commercial operation — no additional Standard Certificate or Operating License is required from OSS. We confirm all secondary registrations (BPJS, tax payment setup, sector-specific notifications) are in place.

  5. 5

    Hand-off to ongoing compliance

    Ongoing

    Post-launch we run your monthly tax filings, quarterly LKPM (Investment Activity Reports), annual general meeting (RUPS), and any sector-specific reporting. You get a single point of contact and a monthly compliance digest — no Indonesian-language paperwork on your desk.

Get an exact quote and timeline for KBLI 77399, scoped to your specific business plan.
Request a quote
§ 03

What is KBLI 77399?

A plain-English explanation of this classification and the businesses it covers.

KBLI 77399 (Aktivitas Penyewaan dan Sewa Guna Usaha Tanpa Hak Opsi Mesin, Peralatan dan Barang Berwujud Lainnya YTDL) is the 5-digit Indonesian Standard Industrial Classification code for rental and leasing activities of other machinery, equipment, and tangible goods not elsewhere classified. It sits within Administrative and Support Service Activities under the subgroup Rental and Operating Lease Activities without Option Rights for Machinery, Equipment, and Other Tangible Goods (major group 77) in the official KBLI 2020 taxonomy maintained by Statistics Indonesia (BPS).

This group includes activities related to the rental and leasing without an option to purchase (operational leasing) of machinery, equipment, and tangible goods, etc., in subcategory 7730, which are generally used as capital goods, such as containers for housing or offices, pallets (container lifting equipment), and similar items. It also includes the rental of baggage scanning equipment with ionizing radiation sources and the rental of livestock, racehorses, and similar animals.

Who needs KBLI 77399?

Any Indonesian or foreign-owned entity that intends to operate in rental and leasing activities of other machinery, equipment, and tangible goods not elsewhere classified as a primary or secondary business activity must select this code on its NIB (Business Identification Number). The selected code determines the licensing instruments required, the issuing authority, and the ongoing compliance obligations.

Why does the code matter?

Indonesia's OSS Risk-Based Approach uses the KBLI code to determine three things: (1) whether foreign investment is permitted and at what cap, (2) the risk-based licensing instruments required, and (3) the authority that issues each instrument. Choosing the wrong code can delay or invalidate your license.

§ 04

Under the upcoming KBLI 2025

Indonesia's BPS published the new KBLI 2025 taxonomy in early 2025. OSS, BKPM and the operating ministries have not yet adopted it — KBLI 2020 remains the active standard for business registration. This is what's coming for this specific code.

Carried forward into KBLI 2025

KBLI 77399 retains the same code number and scope in the new taxonomy. The activity description, hierarchy, and intended use of the code are preserved.

  • ·Continue using 77399 for current registrations under KBLI 2020.
  • ·When OSS adopts KBLI 2025 (timing not yet announced), no migration is required for this code.
  • ·Risk level, permits, and authority routing shown above remain in effect under both taxonomies.

When OSS adopts KBLI 2025, we'll migrate your existing entity to the appropriate successor code as part of ongoing compliance — no action needed on your end now.

Talk to a specialist
§ 02

Risk level by business scale

Indonesia's OSS Risk-Based Approach assigns a separate risk level for each of the four business scales. The licensing instruments required (NIB, Standard Certificate, Operating License) are determined by the risk level. Foreign-owned entities (PT PMA) must register at the Large scale, so the rightmost column applies to most foreign investors.

01

Micro

Usaha Mikro
≤ IDR 2 B turnover
Low risk
NIB alone is sufficient for commercial operation.
02

Small

Usaha Kecil
IDR 2 – 15 B
Low risk
NIB alone is sufficient for commercial operation.
03

Medium

Usaha Menengah
IDR 15 – 50 B
Low risk
NIB alone is sufficient for commercial operation.
04

Large

PMA scale
Usaha Besar
IDR > 50 B
Low risk
NIB alone is sufficient for commercial operation.
What does each risk level require to operate? ›
Low. NIB alone is sufficient for both preparation and commercial operation. Issued instantly via OSS.
Medium-Low. NIB enables preparation only. Commercial operation requires a self-declared Sertifikat Standar (Standard Certificate). Operating with NIB alone is not legally compliant.
Medium-High. NIB enables preparation only. Commercial operation requires a Sertifikat Standar verified by the competent ministry — typically with a site or document inspection.
High. NIB enables preparation only. Commercial operation requires a full Operating License (Izin) issued by the competent ministry after substantive review.
Beyond OSS, sector-specific permits commonly apply on top — e.g. SBU for construction, BPOM for food/cosmetics/medicines, OJK for financial services, IUP for mining, PSE for digital services. See the industry-specific guidance below for what applies to this KBLI.
§ 05

Licensing requirements in detail

Specific permits, application requirements and ongoing obligations vary by business scale and the sub-activity within this KBLI. We file these on your behalf — this section is for transparency on what we'll be handling. Switch between scales below; by default we show Large (the PMA scale).

What's required to operate
NIB
NIB is sufficient for both preparation and commercial operation. No additional licensing instrument is issued by OSS at this risk level.

Application requirements

0

Documents and capabilities you must demonstrate at registration

No specific application requirements at this scale.

Ongoing obligations

1

Compliance and reporting duties throughout operation

  • 01Submit business activity reports to the Minister of Trade.

Issuing authority

The authority that issues the license depends on your situation.

AuthorityApplies when
Regent/MayorRegency/City
Minister/Head of AgencyAll
Minister/Head of AgencyForeign Investment
GovernorSpecial Capital Region of Jakarta Province
§ 04

Basic requirements (KKPR)

Class-level prerequisites that apply to every operator under this KBLI, independent of business scale. These commonly include minimum capital rules for PMA entities and spatial-planning (KKPR) conformance.

Mandatory before any license can be issued
  1. 01

    Business Fields of Leasing and Leasing Activities Without Option Rights:

    • Other Machinery and Equipment Not Classified Elsewhere (Power Generation, Textile, Metal/Wood Processing/Working, Printing, and Electric Welding)

      Required to partner with Cooperatives and Micro, Small, and Medium Enterprises (MSMEs), as regulated in Presidential Regulation no. 49 of 2021 concerning Amendments to Presidential Regulation No. 10 of 2021 concerning the Investment Business Sector.

§ 05

Auxiliary permits (PB UMKU)

PB UMKU permits sit on top of the main NIB and Sertifikat Standar — each is issued by a different ministry, and only when a specific operational activity is performed. This KBLI carries 1 candidate permit across 1 regulator; most operations only need a handful. Emerhub maps your operation to the exact set, files them, and tracks renewals.

Nuclear & Radiation Safety

1 permit

BAPETEN (Nuclear Energy Regulatory Agency). Applies whenever ionizing radiation sources are involved — radiology, radiotherapy, industrial NDT, certain manufacturing inputs. BAPETEN licenses the operator, the facility, and each radiation source separately.

§ 08

Common questions about KBLI 77399

What is KBLI 77399?

KBLI 77399 (Aktivitas Penyewaan dan Sewa Guna Usaha Tanpa Hak Opsi Mesin, Peralatan dan Barang Berwujud Lainnya YTDL) is the 5-digit Indonesian Standard Industrial Classification code for rental and leasing activities of other machinery, equipment, and tangible goods not elsewhere classified. It sits within the Administrative and Support Service Activities category in the official KBLI 2020 taxonomy maintained by Badan Pusat Statistik (BPS).

Can foreign investors operate under KBLI 77399?

Yes, KBLI 77399 is open to PMA at the class level, but Pres. Reg. 10/2021 carves out specific sub-activities that are restricted. A foreign investor can operate the unrestricted slices subject to the same BKPM Reg. 5/2025 capital rules.

What is the risk level of KBLI 77399?

KBLI 77399's risk levels per business scale: Mikro Low, Kecil Low, Menengah Low, Besar Low. Foreign-owned entities (PT PMA) must register at the Large scale.

What licenses does KBLI 77399 require?

NIB only — KBLI 77399 is a low-risk activity in OSS RBA, so the Business Identification Number alone suffices for operational licensing.

What is the minimum capital for a PT PMA under KBLI 77399?

BKPM Reg. 5/2025 default applies: IDR 2.5 billion paid-up capital at incorporation + IDR 10 billion+ total investment commitment per KBLI registered, realized over time and reported quarterly via LKPM.

How long does it take to register a business under KBLI 77399?

PT PMA setup typically takes 4-8 weeks end-to-end: AHU registration, NIB via OSS, bank account opening. KBLI-specific licensing depends on the permit instrument required.

Is KBLI 77399 eligible for Indonesian tax incentives?

Not on the Tax Holiday or Tax Allowance priority lists. KBLI 77399 businesses pay the standard 22% PPh Badan; Super Tax Deduction (300% R&D / 200% vocational training) may still apply for qualifying expenses.

Which authority issues the KBLI 77399 license?

Authority depends on the investor profile. For PMA: Regent/Mayor. For domestic SME scale: typically Governor (for Provincial scope) or Regent/Mayor (Regency/City scope). Specific mapping is in §1 of this page.

What other permits beyond the NIB does KBLI 77399 need?

Beyond the NIB, KBLI 77399 commonly requires: Non-Medical Radiation Inspection Permit for Humans Using Ionizing Radiation Sources. The auxiliary permits list (PB UMKU) shown on this page is the complete set OSS associates with this code.

What KBLI codes are similar to 77399?

KBLIs in the same subgroup 7739: 77391 (Rental and Leasing Activities of Processing Industry Machinery and Equipment without Operator); 77392 (Rental and Leasing Activities of Agricultural Machinery and Equipment without Operator); 77393 (Rental and Leasing Activities of Construction and Civil Engineering Machinery and Equipment without Operator); 77394 (Rental and Leasing Activities of Office Machinery and Equipment without Operator); 77395 (Rental and Leasing Activities of Mining and Energy Machinery and Equipment without Operator). These are closely related activities — see the related-codes section below for full list.

Emerhub advisor
Speak to Emerhub

Get your KBLI 77399 setup handled end-to-end.

Emerhub is a corporate-services provider in Indonesia. We handle PT PMA incorporation, licensing, tax registration and monthly compliance — so you focus on operating the business.
Get a quote for KBLI 77399