What licenses does KBLI 85404 require?

Not applicable to PT PMA — KBLI 85404 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 85404?

Not applicable to PT PMA — KBLI 85404 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 85404?

Not applicable to PT PMA — KBLI 85404 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 85404 eligible for Indonesian tax incentives?

Not on the Tax Holiday or Tax Allowance priority lists. KBLI 85404 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 85404 license?

Not applicable to PT PMA — KBLI 85404 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 85404 need?

Beyond the NIB, no specific auxiliary permits (PB UMKU) are recorded for KBLI 85404. Sector-specific obligations may still apply — verify with the relevant ministry.

What KBLI codes are similar to 85404?

KBLIs in the same subgroup 8540: 85401 (State General Higher Education); 85402 (Private General Higher Education); 85403 (State Religious Higher Education). These are closely related activities — see the related-codes section below for full list.

KBLI 2025 · 5-digit class

85404Private Religious Higher Education

PENDIDIKAN TINGGI KEAGAMAAN SWASTA

Last updated May 16, 2026 · Sourced from OSS Indonesia

religious values, and offer specialized study programs focused on religious disciplines. This group includes private higher education institutions such as universities, institutes, colleges, and religious schools, such as Islamic universities, theological colleges, and seminaries.

KBLI 85404 at a glance

Citation-ready summary

KBLI code: 85404
Taxonomy version: KBLI 2025
Activity (English): Private Religious Higher Education
Activity (Indonesian): PENDIDIKAN TINGGI KEAGAMAAN SWASTA
Category: Education
Risk level (Large scale, PMA): None recorded
Foreign ownership status

Limited regulatory data

OSS has not published a regulatory profile for KBLI 85404 yet

This is a new KBLI 2025 code. Indonesia's OSS portal still operates on KBLI 2020 and there is no automatic mapping to a 2020 predecessor for this activity. The risk level, permits, and obligations have not been finalised in the public OSS database.

The absence of data is not evidence the activity is unregulated.

Many of Indonesia's most heavily regulated activities — including construction of military facilities, airports, defence equipment, banking infrastructure, hospital facilities, and critical utilities — are subject to substantial extra-OSS licensing through sector ministries (Defence, Transport, Health, OJK, Bank Indonesia). The OSS Standard Certificate or Operating License is just one layer.

What likely applies even without OSS data

·NIB registration (we obtain through OSS — universal, instant)
·Sector-specific operating license — see industry guidance below
·PT PMA paid-up capital IDR 2.5 billion (~USD 160K) at incorporation, plus IDR 10 billion+ total investment commitment per KBLI realised over time (BKPM Reg. 5/2025)
·Quarterly LKPM reporting to BKPM (we file on your behalf as part of compliance)

§ 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 · Unverified

Foreign investment status not yet verifiable

Indonesia's BUPM Investment Business Fields list (Pres. Reg. 10/2021) is published against KBLI 2020 codes. KBLI 85404 is a new KBLI 2025 entry without a recorded 2020 predecessor, so the absence of this code from the closed / conditional / SME-reserved / partnership lists does not prove the activity is open to foreign investment. We can secure written confirmation from BKPM and the sector ministry on your specific business plan before any incorporation step.

Indonesia's BUPM Investment Business Fields list (Pres. Reg. 10/2021) was published against KBLI 2020 codes. Because KBLI 85404 is a brand-new KBLI 2025 entry without a recorded 2020 predecessor, we cannot confirm whether this activity is open, restricted, or reserved. Talk to us before incorporating — we'll get a written confirmation of eligibility from BKPM and the sector ministry.

§ 02

Education-specific guidance

Sector context that applies to KBLI 85404 beyond the generic OSS process. Verify with the relevant ministry before committing capital.

Lead regulator

Ministry of Education, Culture, Research & Technology (Kemendikbudristek)

·Formal education (K–12, higher education) is heavily regulated; foreign equity is capped at 49% for schools and varies for higher education.
·Non-formal education (training centers, language schools) is open to PMA up to 100%.
·All education providers need Kemendikbudristek operational permits beyond the OSS NIB.

§ 03

What is KBLI 85404?

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

KBLI 85404 (PENDIDIKAN TINGGI KEAGAMAAN SWASTA) is the 5-digit Indonesian Standard Industrial Classification code for private religious higher education. It sits within under the subgroup (major group ) in the official KBLI 2025 taxonomy maintained by Statistics Indonesia (BPS).

Who needs KBLI 85404?

Any Indonesian or foreign-owned entity that intends to operate in private religious higher education 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.

§ 05

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.

New code introduced in KBLI 2025

KBLI 85404 did not exist in the previous (KBLI 2020) taxonomy — it was added in the 2025 release to capture an activity that was previously bundled with another code or had no dedicated classification.

·Not yet usable for OSS registration. OSS, BKPM and operating ministries still operate on KBLI 2020 — this code isn't selectable in OSS until the cutover.
·For current registrations covering this activity, we identify the closest KBLI 2020 code that matches your business and register under that. When KBLI 2025 goes live we'll migrate your entity to 85404.
·The migration is a procedural update — no re-registration, no operational interruption. We handle it as part of ongoing compliance.

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

§ 08

Common questions about KBLI 85404

What is KBLI 85404?

KBLI 85404 (PENDIDIKAN TINGGI KEAGAMAAN SWASTA) is the 5-digit Indonesian Standard Industrial Classification code for private religious higher education. It sits within the Education category in the official KBLI 2025 taxonomy maintained by Badan Pusat Statistik (BPS).

Can foreign investors operate under KBLI 85404?

Not in practice. KBLI 85404 is not on Pres. Reg. 10/2021's closed list, but OSS RBA only defines licensing rules at the Micro and Small business scales for this activity — there is no Large-scale matrix. Foreign-owned PT PMA must register at the Large scale, so this code isn't structurally available to foreign investors. PT lokal (100% Indonesian-owned) at the Micro / Small scale can operate freely.

What is the risk level of KBLI 85404?

KBLI 85404 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.

Speak to Emerhub

Get an authoritative read on KBLI 85404 before committing capital.

This is a new KBLI 2025 code that OSS hasn't fully adopted yet. Licensing depends on sector-by-sector confirmation with the ministry and BKPM — we'll source the official position before you incorporate, saving months of false starts.

Confirm the licensing path

KBLI 85404 at a glance

OSS has not published a regulatory profile for KBLI 85404 yet

The absence of data is not evidence the activity is unregulated.

Foreign investment rules

Foreign investment status not yet verifiable

Education-specific guidance

What is KBLI 85404?

Who needs KBLI 85404?

Why does the code matter?

Under the upcoming KBLI 2025

New code introduced in KBLI 2025

Related codes in Higher Education

Common questions about KBLI 85404

What is KBLI 85404?

Can foreign investors operate under KBLI 85404?

What is the risk level of KBLI 85404?

Get an authoritative read on KBLI 85404 before committing capital.

OSS has not published a regulatory profile for KBLI 85404 yet

The absence of data is not evidence the activity is unregulated.

Foreign investment rules

Foreign investment status not yet verifiable

Education-specific guidance

What is KBLI 85404?

Who needs KBLI 85404?

Why does the code matter?

Under the upcoming KBLI 2025

New code introduced in KBLI 2025

Related codes in Higher Education

Common questions about KBLI 85404

What is KBLI 85404?

Can foreign investors operate under KBLI 85404?

What is the risk level of KBLI 85404?

Get an authoritative read on KBLI 85404 before committing capital.

What licenses does KBLI 85404 require?

What is the minimum capital for a PT PMA under KBLI 85404?

How long does it take to register a business under KBLI 85404?

Is KBLI 85404 eligible for Indonesian tax incentives?

Which authority issues the KBLI 85404 license?

What other permits beyond the NIB does KBLI 85404 need?

What KBLI codes are similar to 85404?