Unlocking Your Capital: The 2026 Guide to Decreasing Your PT PMA Paid-Up Requirement

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Jul 04, 2026

For years, the “10 Billion IDR Rule” was the biggest hurdle for foreign investors in Bali. But with the latest regulatory shifts, Dealvise is helping savvy business owners transition to a leaner, more efficient financial structure.

The Big Shift: From 10bn to 2.5bn

Under the latest BKPM (Investment Coordinating Board) updates, the barrier for “Paid-Up Capital” has been significantly lowered.

  • The Old Standard: You needed to provide proof of an IDR 10 billion to satisfy the PT PMA requirements fully.
  • The 2026 Standard: While your “Investment Plan” must still reach 10bn over time, the minimum Paid-Up Capital required to secure your NIB and operate is now only IDR 2.5 Billion.

Can You Decrease Your Existing Capital?

If you incorporated your company when the 10 billion rule was strictly enforced, you might have significant funds “trapped” in your corporate structure. The answer is Yes, you can decrease it.

Decreasing capital (Capital Reduction) is a strategic legal move that allows you to:

  • Optimize Cash Flow: Move excess funds from “Paid-Up Capital” back into operational liquidity.
  • Restructure Ownership: Adjust share ratios between partners without injecting massive new funds.
  • Align with Reality: Bring your legal paperwork in line with your actual current asset value.

The “Visa Trap” Warning

Before you rush to decrease your capital, consult with us. Why? Because while the company can have 2.5bn capital, the E28A Investor KITAS still has personal shareholding thresholds. If you drop your personal shares too low during a decrease, you may lose your eligibility for an Investor Visa and be forced to switch to a Working KITAS (E23).

How Dealvise Helps

We specialize in Capital Optimization. We don’t just file paperwork; we look at your tax implications, your visa status, and your 5-year plan to ensure that decreasing your capital today doesn’t create a problem tomorrow.