KBLI 79921: Tour Guide Services

KBLI 79921: Tour Guide Services · SME-reserved

§ 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 · sme reserved

Reserved for cooperatives & micro/small enterprises

KBLI 79921 is allocated to cooperatives and Indonesian micro, small and medium enterprises (UMKM) under the BUPM allocation list. Foreign investment via PT PMA is not permitted for the listed sub-activities below.

Listed restrictions

Reserved for SMEs / cooperatives

Tour guide services
Allocated for Cooperatives and UMKM.
Sector: Tourism

§ 02

What this means for foreign investors

An honest read of the situation, plus the structures that work in practice. We've handled all of these — book a call to walk through your specific plan.

This activity is allocated to Indonesian SMEs and cooperatives.

PT PMA is not permitted for this KBLI. The activity is reserved for cooperatives and Indonesian micro/small/medium enterprises (UMKM). The pathway for foreign investors is to operate a different value-chain step (e.g. processing or distribution rather than the reserved primary activity), or to support local SMEs as an off-taker / brand owner / financier.

Pathways that work

Move to a different value-chain step
The cleanest path: operate a related but open KBLI. For example, foreign investors blocked from primary commodity production frequently succeed with the processing, distribution, branding, or export-trade codes upstream or downstream of the restricted activity.
Special Economic Zone (KEK) or Free Trade Zone (Batam)
Several restricted codes have higher or full PMA caps inside designated KEK zones (Sanur Health, Lido, Mandalika) or the Batam Free Trade Zone — manufacturing, logistics, and IT services especially. The IUK regime under BP Batam relaxes ownership rules selectively in exchange for export orientation. We assess whether your operation can benefit. See the for the requirements.
SME partnership / off-take model
You can't hold the SME licence yourself, but you can build a contractual ecosystem with cooperatives or UMKM partners — supplying them with capital, IP, brand, distribution, or technology. We structure these arrangements so they stay defensible and commercially aligned.

PMA-viable codes in adjacent industries

These KBLIs solve a related business problem and are open to foreign ownership. None are a perfect substitute for the activity above — but they often unlock 80% of the commercial outcome. Talk to us about which fits your plan.

Restricted KBLIs need a tailored structure. Book a call and we'll map the right entity, partner, and licensing path for your specific business.

Talk to a corporate-services specialist

§ 05

Reference data: how this KBLI is regulated

The data below is the official OSS regulatory profile for this code. It applies to qualifying Indonesian operators (or to your operating partner). Foreign investors won't file these directly, but it's useful context when structuring a partnership or commercial arrangement.

Foreign investors:the licensing matrix below is for context only — direct PMA registration isn't possible for this code. See pathways above for what actually works.

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

Documents and capabilities you must demonstrate at registration

No specific application requirements at this scale.

Ongoing obligations

Compliance and reporting duties throughout operation

01Submit activity reports periodically.

Issuing authority

The authority that issues the license depends on your situation.

Authority	Applies when
Regent/Mayor	All
Minister/Head of Agency	Foreign Investment

Speak to Emerhub

KBLI 79921 needs a tailored structure. Let's design it.

Restricted KBLIs need a structure designed around the restriction — partnership, alternative code, KEK, or commercial arrangement. We've handled all of these. One conversation tells you what works for your plan.

Discuss your structure

§ 01

Foreign investment rules

Status · sme reserved

Reserved for cooperatives & micro/small enterprises

Listed restrictions

Reserved for SMEs / cooperatives

Tour guide services
Allocated for Cooperatives and UMKM.
Sector: Tourism

§ 02

What this means for foreign investors

An honest read of the situation, plus the structures that work in practice. We've handled all of these — book a call to walk through your specific plan.

This activity is allocated to Indonesian SMEs and cooperatives.

Pathways that work

Move to a different value-chain step
The cleanest path: operate a related but open KBLI. For example, foreign investors blocked from primary commodity production frequently succeed with the processing, distribution, branding, or export-trade codes upstream or downstream of the restricted activity.
Special Economic Zone (KEK) or Free Trade Zone (Batam)
Several restricted codes have higher or full PMA caps inside designated KEK zones (Sanur Health, Lido, Mandalika) or the Batam Free Trade Zone — manufacturing, logistics, and IT services especially. The IUK regime under BP Batam relaxes ownership rules selectively in exchange for export orientation. We assess whether your operation can benefit. See the for the requirements.
SME partnership / off-take model
You can't hold the SME licence yourself, but you can build a contractual ecosystem with cooperatives or UMKM partners — supplying them with capital, IP, brand, distribution, or technology. We structure these arrangements so they stay defensible and commercially aligned.

PMA-viable codes in adjacent industries

Restricted KBLIs need a tailored structure. Book a call and we'll map the right entity, partner, and licensing path for your specific business.

Talk to a corporate-services specialist

§ 05

Reference data: how this KBLI is regulated

Foreign investors:the licensing matrix below is for context only — direct PMA registration isn't possible for this code. See pathways above for what actually works.

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

Documents and capabilities you must demonstrate at registration

No specific application requirements at this scale.

Ongoing obligations

Compliance and reporting duties throughout operation

01Submit activity reports periodically.

Issuing authority

The authority that issues the license depends on your situation.

Authority	Applies when
Regent/Mayor	All
Minister/Head of Agency	Foreign Investment

Speak to Emerhub

KBLI 79921 needs a tailored structure. Let's design it.

Discuss your structure

§ 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.

No Large-scale (Usaha Besar) regulatory profile. OSS doesn't define a licensing matrix at this scale — the activity is regulated only at the smaller scales shown below. PT PMA must register as Usaha Besar, so this code cannot be a foreign-owned company's NIB activity. The same applies at any other scale where the cell is marked "Not regulated".

Micro

Usaha Mikro

≤ IDR 2 B turnover

Low risk

NIB alone is sufficient for commercial operation.

Small

Usaha Kecil

IDR 2 – 15 B

Low risk

NIB alone is sufficient for commercial operation.

Medium

Usaha Menengah

IDR 15 – 50 B

Low risk

NIB alone is sufficient for commercial operation.

Large

PMA scale

Usaha Besar

IDR > 50 B

Not available

OSS does not define a licensing matrix at this scale — businesses cannot register under this KBLI as Usaha at this size.

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.

§ 08

Common questions about KBLI 79921

What is KBLI 79921?

KBLI 79921 (Jasa Pramuwisata) is the 5-digit Indonesian Standard Industrial Classification code for tour guide services. 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 79921?

Limited — KBLI 79921 is allocated to cooperatives and Indonesian micro/small/medium enterprises (UMKM). Foreign investment via PT PMA is not permitted for the listed sub-activities.

What is the risk level of KBLI 79921?

KBLI 79921 has no Large-scale licensing matrix in OSS — it's structured for Micro and Small business scales only. PT PMA cannot register under this code as a result.

What licenses does KBLI 79921 require?

Not applicable to PT PMA — KBLI 79921 is not viable for foreign-owned entities (closed, SME-reserved, domestic-only, or no Large-scale licensing matrix in OSS RBA, depending on the case). Foreign investors should pick a related KBLI that is open at the Large scale.

What is the minimum capital for a PT PMA under KBLI 79921?

Not applicable to PT PMA — KBLI 79921 is not viable for foreign-owned entities, so neither BKPM Reg. 5/2025's paid-up minimum nor any sector-specific capital floor enters the picture. The structural barrier comes first.

How long does it take to register a business under KBLI 79921?

Not applicable to PT PMA — KBLI 79921 is not viable for foreign-owned entities, so the 4-8 week PT PMA setup timeline doesn't apply. Move to a sibling code with a Large-scale matrix or a different structure.

Is KBLI 79921 eligible for Indonesian tax incentives?

Not on the Tax Holiday or Tax Allowance priority lists. KBLI 79921 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 79921 license?

Not applicable to PT PMA — KBLI 79921 is not viable for foreign-owned entities, so OSS doesn't designate a PMA issuing authority. Smaller-scale registrations (Micro / Small) for Indonesian operators are typically issued at the Regency / City level.

What other permits beyond the NIB does KBLI 79921 need?

Beyond the NIB, no specific auxiliary permits (PB UMKU) are recorded for KBLI 79921. Sector-specific obligations may still apply — verify with the relevant ministry.

What KBLI codes are similar to 79921?

KBLIs in the same subgroup 7992: 79922 (Tourism Interpreter Services). These are closely related activities — see the related-codes section below for full list.

Ownership — reserved for SMEs and cooperatives

Industry licensing — no Large-scale OSS RBA matrix

Operational requirements — standard PT PMA setup

KBLI 79921 at a glance

Foreign investment rules

Reserved for cooperatives & micro/small enterprises

Reserved for SMEs / cooperatives

What this means for foreign investors

This activity is allocated to Indonesian SMEs and cooperatives.

Move to a different value-chain step

Special Economic Zone (KEK) or Free Trade Zone (Batam)

SME partnership / off-take model

Reference data: how this KBLI is regulated

Application requirements

Ongoing obligations

Issuing authority

Related codes in Tour Guide and Tourist Interpreter Services

KBLI 79921 needs a tailored structure. Let's design it.

Foreign investment rules

Reserved for cooperatives & micro/small enterprises

Reserved for SMEs / cooperatives

What this means for foreign investors

This activity is allocated to Indonesian SMEs and cooperatives.

Move to a different value-chain step

Special Economic Zone (KEK) or Free Trade Zone (Batam)

SME partnership / off-take model

Reference data: how this KBLI is regulated

Application requirements

Ongoing obligations

Issuing authority

Related codes in Tour Guide and Tourist Interpreter Services

KBLI 79921 needs a tailored structure. Let's design it.

What is KBLI 79921?

Who needs KBLI 79921?

Why does the code matter?

Under KBLI 2025

Reorganised in KBLI 2025

Risk level by business scale

Micro

Small

Medium

Large

Common questions about KBLI 79921

What is KBLI 79921?

Can foreign investors operate under KBLI 79921?

What is the risk level of KBLI 79921?

What licenses does KBLI 79921 require?

What is the minimum capital for a PT PMA under KBLI 79921?

How long does it take to register a business under KBLI 79921?

Is KBLI 79921 eligible for Indonesian tax incentives?

Which authority issues the KBLI 79921 license?

What other permits beyond the NIB does KBLI 79921 need?

What KBLI codes are similar to 79921?