88102Private Social Activities without Accommodation for the Elderly and People with Disabilities
Aktivitas Sosial Swasta Tanpa Akomodasi Untuk Lanjut Usia Dan Penyandang Disabilitas
Last updated · Sourced from OSS Indonesia
This group includes activities based on social work professions for individuals, families, or communities carried out by private entities, such as institutions providing social activity services, counseling, welfare, refugee assistance, delivery, and similar services aimed at the elderly and persons with disabilities at home or elsewhere, conducted by private entities, local or national non-governmental organizations, and/or specialized institutions providing social activity services, visiting the elderly and persons with disabilities, daily care activities for the elderly and persons with disabilities, and rehabilitation and habitation work activities for persons with disabilities where the educational component is limited, including also coaching, collection, and distribution of social assistance funds. It does not include activities described in this group but includes accommodation (8730) and daily care activities, including for children with disabilities (8899).
KBLI 88102 at a glance
- KBLI code
- 88102
- Taxonomy version
- KBLI 2020
- Activity (English)
- Private Social Activities without Accommodation for the Elderly and People with Disabilities
- Activity (Indonesian)
- Aktivitas Sosial Swasta Tanpa Akomodasi Untuk Lanjut Usia Dan Penyandang Disabilitas
- Category
- Human Health and Social Work Activities
- Risk level (Large scale, PMA)
- None recorded
- Foreign ownership status
- No Large-scale matrix — PMA cannot register
- Minimum capital (PT PMA)
- IDR 2.5 billion paid-up + IDR 10 billion+ commitment per KBLI (BKPM Reg. 5/2025)
- Primary licensing instrument
- None recorded
- Issuing authority (PMA)
- OSS RBA
- Tax incentive eligibility
- None recorded
- Last verified
- April 24, 2026
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.
Reserved for small Indonesian operators
KBLI 88102 is set up for warungs, smallholders, individual practitioners and similar small businesses — Indonesia's licensing rules only define micro and small business sizes for it. Foreign-owned companies have to register at the Large business size, so even though this code isn't on the official "closed" list, foreign ownership isn't possible in practice. Pick a related KBLI that covers larger operations, or set up a partnership with an Indonesian operator who already holds the licence.
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.
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 BP Batam IUK guide for the requirements.
Indonesian-owned operating company + commercial agreement
A 100% Indonesian-owned operating entity can hold the restricted licence while you contract with it commercially. We structure these arrangements deliberately — without nominee shareholding, which is unenforceable and increasingly scrutinised.
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.
What is KBLI 88102?
A plain-English explanation of this classification and the businesses it covers.
KBLI 88102 (Aktivitas Sosial Swasta Tanpa Akomodasi Untuk Lanjut Usia Dan Penyandang Disabilitas) is the 5-digit Indonesian Standard Industrial Classification code for private social activities without accommodation for the elderly and people with disabilities. It sits within Human Health and Social Work Activities under the subgroup Non-Residential Social Activities for the Elderly and People with Disabilities (major group 88) in the official KBLI 2020 taxonomy maintained by Statistics Indonesia (BPS).
Who needs KBLI 88102?
Any Indonesian or foreign-owned entity that intends to operate in private social activities without accommodation for the elderly and people with disabilities 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.
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 88102 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 88102 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 specialistCommon questions about KBLI 88102
What is KBLI 88102?
KBLI 88102 (Aktivitas Sosial Swasta Tanpa Akomodasi Untuk Lanjut Usia Dan Penyandang Disabilitas) is the 5-digit Indonesian Standard Industrial Classification code for private social activities without accommodation for the elderly and people with disabilities. It sits within the Human Health and Social Work Activities category in the official KBLI 2020 taxonomy maintained by Badan Pusat Statistik (BPS).
Can foreign investors operate under KBLI 88102?
Not in practice. KBLI 88102 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 88102?
KBLI 88102 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 88102 require?
What is the minimum capital for a PT PMA under KBLI 88102?
Not applicable to PT PMA — KBLI 88102 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 88102?
Not applicable to PT PMA — KBLI 88102 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 88102 eligible for Indonesian tax incentives?
Not on the Tax Holiday or Tax Allowance priority lists. KBLI 88102 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 88102 license?
Not applicable to PT PMA — KBLI 88102 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 88102 need?
Beyond the NIB, no specific auxiliary permits (PB UMKU) are recorded for KBLI 88102. Sector-specific obligations may still apply — verify with the relevant ministry.
What KBLI codes are similar to 88102?
KBLIs in the same subgroup 8810: 88101 (Government Social Activities Without Accommodation for the Elderly and Disabled Persons). These are closely related activities — see the related-codes section below for full list.
