KBLI 90040 (Aktivitas Operasional Fasilitas Seni ) is the 5-digit Indonesian Standard Industrial Classification code for operational activities of art facilities. It sits within the Arts, Entertainment and Recreation category in the official KBLI 2020 taxonomy maintained by Badan Pusat Statistik (BPS).

Can foreign investors operate under KBLI 90040?

Not in practice. KBLI 90040 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 90040?

KBLI 90040 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 90040 require?

Not applicable to PT PMA — KBLI 90040 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 90040?

Not applicable to PT PMA — KBLI 90040 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 90040?

Not applicable to PT PMA — KBLI 90040 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 90040 eligible for Indonesian tax incentives?

Not on the Tax Holiday or Tax Allowance priority lists. KBLI 90040 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 90040 license?

Not applicable to PT PMA — KBLI 90040 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 90040 need?

Beyond the NIB, no specific auxiliary permits (PB UMKU) are recorded for KBLI 90040. Sector-specific obligations may still apply — verify with the relevant ministry.

What KBLI codes are similar to 90040?

KBLI 90040 is the only entry in its subgroup 9004. Browse the parent group 900 for related activities.

KBLI 90040: Operational Activities of Art Facilities…

§ 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 · No foreign ownership

Reserved for small Indonesian operators

KBLI 90040 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.

This activity is reserved for small Indonesian operators — think warungs, food stalls, smallholders, individual practitioners. KBLI 90040 only has licensing rules defined for micro and small business sizes. Foreign-owned companies have to register at the Large business size, so this code isn't available to them even though it's not on the "closed" list. Pick a related KBLI that covers larger operations, or ask us about partnering with an Indonesian operator who already holds the licence.

§ 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.

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.
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.

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

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KBLI 90040 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

Authority

Applies when

Regent/Mayor

All

Minister/Head of Agency

Foreign Investment

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.

Foreign investment rules

Reserved for small Indonesian operators

What this means for foreign investors

Move to a different value-chain step

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

Indonesian-owned operating company + commercial agreement

Reference data: how this KBLI is regulated

Application requirements

Ongoing obligations

Issuing authority

KBLI 90040 needs a tailored structure. Let's design it.

KBLI.CO.ID

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KBLI 90040 at a glance

Foreign investment rules

Reserved for small Indonesian operators

What this means for foreign investors

Move to a different value-chain step

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

Indonesian-owned operating company + commercial agreement

Reference data: how this KBLI is regulated

Application requirements

Ongoing obligations

Issuing authority

KBLI 90040 needs a tailored structure. Let's design it.

What is KBLI 90040?

Who needs KBLI 90040?

Why does the code matter?

Under the upcoming KBLI 2025

Reorganised in KBLI 2025

Risk level by business scale

Micro

Small

Medium

Large

Common questions about KBLI 90040

What is KBLI 90040?

Can foreign investors operate under KBLI 90040?

What is the risk level of KBLI 90040?

What licenses does KBLI 90040 require?

What is the minimum capital for a PT PMA under KBLI 90040?

How long does it take to register a business under KBLI 90040?

Is KBLI 90040 eligible for Indonesian tax incentives?

Which authority issues the KBLI 90040 license?

What other permits beyond the NIB does KBLI 90040 need?

What KBLI codes are similar to 90040?