Indonesia's New Non-Tax State Revenue: How Does It Affect Companies?

Issue 30, August 2026

On 2 July 2026, the Government of Indonesia (“GOI”) issued Government Regulation No. 30 of 2026 on Types and Tariffs of Non-Tax State Revenue (“PNBP”) Applicable to the Ministry of Law (“GR 30/2026”), amending the previous PNBP provisions under Government Regulation No. 45 of 2024 (“GR 45/2024”). The revised PNBP tariffs took effect on 1 August 2026.

GR 30/2026 further revises the categories of PNBP by providing that PNBP is imposed for the following services:

  1. legal services;
  2. functional training for legislative drafting officers;
  3. intellectual property services, excluding trademark registration services carried out under the Madrid Protocol;
  4. the use of facilities and infrastructure in accordance with the Ministry of Law's duties and functions; and
  5. legislative drafting services.

The amended PNBP tariffs have direct implications for business actors, including those intending to establish new companies and companies incorporated before the enactment of GR 30/2026, as the revised tariffs apply to various corporate actions and regulatory requirements that must be fulfilled in the course of their business.

For newly established companies, the incorporation tariff is now determined based on the company’s authorized capital: (i) more than IDR 1,000,000,000 and up to IDR 5,000,000,000; and (ii) more than IDR 5,000,000,000. As the PNBP tariffs have also increased, new business actors, including companies whose establishment had not yet been approved by the Ministry of Law (“MOL”) as of the effective date of GR 30/2026, must comply with and pay the revised tariffs. The amended tariffs are further set out in Attachment I under “Legal Services”, point 1.

Existing companies are also affected by the revised PNBP tariffs, among other things, in relation to amendments to their articles of association, changes to company data, annual report submissions, and applications to lift access blockages.

Attachment I compares the PNBP tariffs applicable to limited liability companies (Perseroan Terbatas, “Company”), copyrights, trademarks, and patents under GR 45/2024 and GR 30/2026. The comparison highlights selected services of practical relevance, focusing primarily on the amended tariff items.


Attachment I
Comparison of PNBP Tariffs