Under KBLI 2020, one code covered most of what a property company in Bali might do. Owning a villa, renting it out, managing someone else’s, holding land for development, all of it sat under 68111. Under KBLI 2025 that single code has become six.
| KBLI 2025 | Activity | OSS risk level |
|---|---|---|
| 68111 | Residential building and land development | Medium-low |
| 68112 | Rental of residential buildings and land owned or leased | Not yet classified |
| 68125 | Shopping centre management | Not yet classified |
| 68126 | Rental of warehouses and self-storage facilities | Not yet classified |
| 68127 | Office building management | Not yet classified |
| 68129 | Other non-residential real estate on own or leased property | Not yet classified |
The first two are where most foreign-owned companies in Bali actually sit. 68111 has been narrowed to development, meaning the construction of residential property. Renting out a villa now falls under 68112. The number on the NIB may look familiar but the activity it describes has changed.
The risk levels are still being assigned
Under the risk-based licensing system, the risk level attached to a code is what determines the permits a company holds. Low risk means the NIB is broadly sufficient. Medium-low brings a Sertifikat Standar on self-declaration. Medium-high brings the same certificate with government verification. High risk requires a full business licence.
At the moment only 68111 itself carries a risk level in OSS. The other five, including 68112, are not yet classified. The codes exist in the official conversion table and describe real activities, but the system has not attached a level to them.
That is simply where things stand for now, and it is normal enough during a transition of this size. The practical effect is that a rental company moving to 68112 cannot yet be told exactly what licensing will follow. It is worth knowing that before planning around it, and worth checking again periodically, because the position will change as OSS works through the new classification.
What you registered against what you do
Splits like this tend to bring something else to the surface.
A lot of companies chose 68111 at incorporation because it was broad enough to cover whatever they had in mind, and then the business developed in a slightly different direction. Nobody went back to the code because there was no reason to. Choosing between 68111 and 68112 means putting it in writing whether the company develops property or rents it, and for some companies that question does not have a tidy answer.
If the honest answer is that it does both, or that it does neither any more, it is better to work that out now than to discover it while an application is sitting in the OSS queue.
Accommodation split three ways
The accommodation sector shows what a risk level actually costs, because in that case the tiers have been assigned.
KBLI 55900 covered other accommodation. It has become three codes.
| KBLI 2025 | Activity | OSS risk level |
|---|---|---|
| 55400 | Accommodation intermediation services | High |
| 55901 | Accommodation management services | Medium-low |
| 55909 | Provision of other accommodation | Low |
A company that ends up on 55400 needs a full business licence with government approval behind it. A company on 55909 needs very little. All three came out of one code that a great many businesses in Bali are registered under.
The distinction is not always obvious from the outside. Intermediation covers placing guests into accommodation the company does not operate. Management covers running accommodation on behalf of whoever owns it. Plenty of businesses here do a bit of both, and under 55900 they never had to say which one they were.
There is also a zoning dimension worth mentioning, because it applies to Bali more than most places. If the code does not match the RDTR zone for the location, OSS will not issue KKPR or NIB. A code change can bring a zoning problem to light that nobody knew was there.
Why the splits are the part that needs attention
Indonesia replaced KBLI 2020 with KBLI 2025 through BPS Regulation No. 7 of 2025, enacted on 18 December 2025. Article 5 gave businesses six months to adjust, putting the deadline at 18 June 2026, and the OSS and AHU systems completed their own transition on the same date.
Where a code maps cleanly from the old version to the new one, the adjustment is administrative and most companies will not notice it happening. Codes like 68111 and 55900 are different. One code becoming several means somebody has to choose which of them applies, and that decision depends on what the company actually does rather than on anything the system can work out on its own.
What to check
Start by opening the NIB and reading the codes. If the company was registered before December 2025 they will be KBLI 2020 codes unless somebody has already migrated them.
Then check whether the code split. BPS published the official conversion table between KBLI 2020 and KBLI 2025 in April 2026, and it will show whether one code corresponds to several. Where it does, somebody has to choose, and it should be somebody who understands how the business operates today rather than how it was described on the day it was registered.
Then look at the risk level of whichever successor applies. If it has moved, the licensing requirement has moved with it. If it has not been assigned yet, that is worth knowing too.
Correct at the date of publication. Code mappings are activity-specific. Verify yours in OSS, or know more about ongoing compliance.