Indonesia Special Economic Zones List (2026): Every KEK and Where Bali Fits

The Indonesia special economic zones list — officially the daftar Kawasan Ekonomi Khusus — encompasses more than two dozen operating KEKs as of 2026, spanning industrial manufacturing, digital and creative economy, tourism, health, and maritime logistics. Collectively they have attracted IDR 200+ trillion in cumulative realized investment since the program launched under UU No. 39/2009, though the exact current count and total shifts with each Dewan Nasional KEK evaluation. Before citing a single figure in a pitch deck or prospectus, verify it at kek.go.id — the government’s own portal updates quarterly. What this page does is place every active zone in context, profile the most comparable zones for investors researching Bali, and show precisely where KEK Kura Kura Bali and KEK Sanur fit in the national system.

How the System Works: UU 39/2009 and the Dewan Nasional

A KEK exists because a Government Regulation (Peraturan Pemerintah) was signed by the President, designating a specific parcel of land for specific economic activities. No zone operates without that PP. The governing body above all zones is the Dewan Nasional KEK, chaired by the Coordinating Minister for Economic Affairs. It approves new designations, evaluates zone performance against realization targets, and — under the PP 40/2021 framework — can recommend revocation of a zone that persistently misses benchmarks. That evaluation power is not theoretical; the framework has been applied.

The implementing regulation is PP No. 40 Tahun 2021 (Penyelenggaraan Kawasan Ekonomi Khusus). The base law, UU No. 39/2009, was substantially amended through the Cipta Kerja chain: UU 11/2020, Perppu 2/2022, and UU 6/2023. Fiscal facilities specific to KEKs are governed by PMK 237/PMK.010/2020 jo. PMK 33/PMK.010/2021.

Each zone has a designated sector — or a short list of sectors — written into its founding PP. That sector designation determines which businesses can register as pelaku usaha, claim the CIT tax holiday, and access the full incentive stack. A tech firm entering an industrial-manufacturing KEK designated for processing and export cannot automatically claim the tourism-sector Tourism KEK extras. The sector mapping is not administrative noise — it is legally operative.

Indonesia KEK Count: The Number Problem

Official sources give different figures, and this site’s policy is to flag the conflict rather than paper over it.

• Mid-2024 Dewan Nasional KEK report: 22 operating KEKs, 368 pelaku usaha, IDR 205.2 trillion cumulative investment, 132,227 workers.
• Late-2024 government statement: 24 KEKs, IDR 68.43 trillion in new investment for January–Q3 2024 alone.
• A 2024 ekon.go.id release cited 187,376 workers, 442 pelaku usaha cumulative — a different reporting cut.

The discrepancies reflect designation dates, which zones were counted as “operating” versus “in preparation,” and different reference periods. The safest phrasing for any public document: two dozen-plus zones, IDR 200+ trillion realized since 2010. That bracket is solidly grounded and will not embarrass you when the next quarterly update shifts the precise count by one or two.

Zone Sectors: The National Portfolio

Indonesian KEZs are not a single type. The program was designed to attract different investment profiles in different regions. The major sector groupings, with illustrative zones in each, are:

Industrial and Manufacturing

Zones in this category focus on processing, export-oriented manufacturing, logistics, and automotive or chemical inputs. Kendal Industrial Park (Central Java) and Gresik (East Java) are the most active and most-cited comparators for international industrial investors. Both have accumulated substantial realized investment and active tenant rosters well ahead of most tourism-oriented zones.

Tourism

Mandalika (West Nusa Tenggara, the MotoGP circuit location) and both Bali zones sit here. Tourism KEKs carry an additional incentive layer: VAT refunds for tourists, PPnBM (luxury goods tax) exemption on qualifying dwelling purchases by foreigners, and in some zones foreign property ownership provisions for residential units. The sector baseline is pariwisata (tourism) in each zone’s founding PP.

Digital and Creative Economy

Nongsa Digital Park in Batam is Indonesia’s flagship digital-economy zone and the most frequently compared to KEK Kura Kura Bali — though the comparison is structurally KEK vs FTZ (Free Trade Zone), not KEK vs KEK. Batam, Bintan, and Karimun operate under a distinct Free Trade Zone framework rather than the KEK regime, giving Batam’s digital park a different customs and tax perimeter. Within the KEK system proper, KEK Kura Kura’s industri kreatif designation gives it the closest alignment to digital and creative economy activities.

Health and Medical Tourism

KEK Sanur is Indonesia’s dedicated health-sector SEZ — the only zone in the national portfolio formally designated for kesehatan (health) and medical tourism. The rationale for its creation was the documented leakage of Indonesian patients seeking overseas treatment, with officials citing figures in the billions of US dollars annually. No other zone in the national list replicates that specific health-anchor positioning.

Maritime and Logistics

Zones in eastern Indonesia — Bitung (North Sulawesi), Morotai (North Maluku), and others — were designated to serve maritime trade corridors and resource-processing. Academic analysis of this group (VoxDev, 2023) found weak economic spillovers, partly attributable to infrastructure and connectivity constraints. Their challenges are relevant context for understanding what makes the Bali zones structurally different: proximity to an international airport, an established tourism economy, and a large domestic market anchor.

Education and Research

A smaller category; some zones incorporate education sub-zones within broader tourism or digital designations. KEK Kura Kura’s master plan includes an education and knowledge cluster (the UID Campus and ACS School are operational; the Tsinghua Southeast Asia Center has been announced but its operational status is unconfirmed at primary sources as of mid-2026 — verify before publishing).

Key National Comparators: Zone Profiles

The zones below appear most frequently in due-diligence comparisons with the Bali zones. Each carries a one-line Bali relevance note.

Batam / Nongsa Digital Park (Riau Islands)

Batam is Indonesia’s oldest and highest-profile special economic area — though technically it operates under a Free Trade Zone framework (separate from the KEK regime) alongside an industrial KEK layer. Total investment accumulated in the Batam area runs into hundreds of trillions of rupiah over three decades. Nongsa Digital Park is a co-working and digital-economy hub within the Batam FTZ, positioned as a Singapore-bridge location: Batam is roughly 30 minutes by ferry from Singapore’s Harbourfront.

Bali relevance: Nongsa is the comparator most frequently raised when tech firms or digital-economy investors consider KEK Kura Kura. The structural difference matters — Batam’s FTZ regime has a different customs perimeter, different ownership rules, and decades of established tenant ecosystem. Kura Kura’s creative-industry designation is narrower but Bali’s lifestyle and labour-pool appeal targets a different investor psychology. The comparison is legitimate; the regime difference is material.

Kendal Industrial Park (Central Java)

Established as a KEK in 2015 (PP No. 85/2019 for the industrial-park layer), Kendal has become one of Indonesia’s most active industrial zones, with Japanese, Korean, and Chinese manufacturers among its tenants. Realized investment has reportedly exceeded IDR 90 trillion, making it one of the largest individual KEK success stories by investment volume.

Bali relevance: Kendal demonstrates what a well-managed industrial zone achieves when infrastructure (toll road access, dedicated port berth) and government facilitation align. It is not a sector comparator for Bali — manufacturing is irrelevant to Kura Kura’s tourism/creative mandate and Sanur’s health focus — but it sets an honest baseline for what “large-scale KEK success” looks like in investment terms. Kura Kura’s IDR 1.62 trillion realized versus Kendal’s IDR 90+ trillion is a calibration point, not a verdict.

Gresik (East Java)

KEK Gresik, designated for petrochemical, industrial chemistry, and related processing, sits adjacent to one of Indonesia’s major port complexes. Cumulative investment here has been reported at approximately IDR 100 trillion. Its anchor is industrial: resource-processing for the domestic and export market.

Bali relevance: Again, not a sector match, but Gresik represents the high end of realized investment accumulation in the KEK program. Any comparison between Bali zones and Gresik or Kendal should be explicit about the sector difference — industrial zones with raw-material anchors accumulate investment faster than tourism or health zones where the demand driver is lifestyle and patient volumes rather than commodity flows.

Mandalika (West Nusa Tenggara)

KEK Mandalika on Lombok was designated as a tourism zone and gained international visibility through the MotoGP Pertamina Grand Prix of Indonesia circuit, which opened in 2022. It is developed by ITDC (Indonesia Tourism Development Corporation), an InJourney group entity — the same group that manages the hospitality and estate side of KEK Sanur.

Bali relevance: Mandalika is the closest sector comparator to KEK Kura Kura within the national system: both are tourism-category KEKs on Indonesian resort islands. Mandalika’s MotoGP investment was substantial and accelerated realization metrics. The honest question for Kura Kura investors is whether the zone has an equivalent event-anchor or demand catalyst. The Grand Outlet Bali (BTID × Mitsubishi Estate JV) and the potential Bali IFC concept are the two most-cited catalysts; neither is of the same certainty or immediacy as an already-operating international race circuit.

Bali in the National System: Two Zones, One Province

Bali is one of the few Indonesian provinces with two operating KEKs. They are geographically close — both in Kecamatan Denpasar Selatan — but they serve entirely different investor profiles. The national KEK portfolio usually has one zone per province; Bali’s double designation reflects both the province’s established investment track record and specific government policy goals around medical-tourism leakage and creative-economy development.

A note on the figure conflicts: both zones have two sets of official investment targets depending on which official source you read. This is not unusual in the Indonesian public data ecosystem — different ministries report different perimeter definitions and different reference periods. Bali SEZ Intelligence flags these conflicts and cites sources rather than collapsing them into a single authoritative number. For KEK Sanur specifically, the Kemenko Perekonomian release (IDR 10.2 tn) and the kek.go.id zone profile (IDR 6.2 tn / 18,375 jobs) probably reflect different perimeter scopes — the former may include the full hotel and commercial real estate build-out, the latter a narrower health-zone core. Both are official; neither is wrong; neither should be presented alone without the caveat.

KEK Kura Kura Bali: Position in the National List

At 498 hectares, KEK Kura Kura is one of the larger Tourism SEZ designations in the national portfolio. For scale: Dubai’s DIFC sits on roughly 110 hectares; Kura Kura’s footprint is roughly four times that. The comparison is frequently made in developer materials and is accurate as a land-area statement — but Kura Kura is at an earlier development stage than DIFC by any operational metric.

Within Indonesia’s KEK list, Kura Kura’s industri kreatif designation is relatively rare — most industrial zones are resource-processing focused. The zone’s formal sectors under PP 23/2023 are tourism and creative industry, with the PP elucidation specifying MICE, entertainment, recreation, multimedia content, communication technology, arts and crafts, and fashion. The phrases “tech park” and “knowledge district” appear in BTID’s master-plan materials and specific tenant announcements — they are not PP sector categories. KBLI mapping to the formal sector list is the operative test for incentive eligibility.

As of mid-2026, confirmed operational tenants include UID Bali Campus (Unity in Diversity, cultural and education), ACS Bali International School (Anglo-Chinese School Singapore affiliate, IB programme, opened August 2025), and core infrastructure (roads, power, water, telecoms reported complete). The Grand Outlet Bali — a JV between BTID and Mitsubishi Estate, bringing 100+ global brands in an open-air luxury retail format — was approximately 92% complete with a mid-2026 soft opening targeted (this figure comes from a single secondary source; confirm with BTID before relying on it). A hotel with 140+ rooms was under construction; operator not named in available sources. The Tsinghua Southeast Asia Center and a 145-berth marina are in the master plan; neither had confirmed construction status at primary sources as of mid-2026.

The zone also sits at the centre of President Prabowo’s April–May 2026 Bali International Financial Centre (IFC) announcement. US$6.3 billion in projected IFC-linked investment and a proposed 0% tax rate were cited in coverage. The candid position: no IFC regulatory framework exists yet, no financial authority has been established, and no enacted law governs the financial-centre concept. The announcement is a policy intent. Investors should track regulatory milestones rather than treat press statements as legal instruments. Full tracker: see our updates blog.

Full zone profile, incentive breakdown, entry process, and risk ledger: KEK Kura Kura Bali complete guide.

KEK Sanur: Position in the National List

KEK Sanur is Indonesia’s only health-sector Special Economic Zone, designated by PP No. 41/2022 on 1 November 2022. At 41.26 hectares, it is compact relative to Kura Kura — but smaller footprint does not mean smaller impact. Sanur’s realized investment (~IDR 5.37 tn by April 2026, secondary source) already exceeds Kura Kura’s by a factor of three, which reflects the zone’s earlier designation, a clearer anchor tenant, and a more immediately monetisable patient-services demand thesis.

The anchor is Bali International Hospital (BIH), operated by PT Pertamina Bina Medika IHC with a Mayo Clinic collaboration announced at the December 2021 groundbreaking by President Jokowi. BIH has a reported 250-bed capacity and centres of excellence in oncology, neurology, cardiology, and orthopedics. Soft opening materials cite April 2025. An inauguration date and officiant attributed to President Prabowo in June 2025 could not be verified at primary official sources (Setkab, kek.go.id, Antara) — this site does not publish that claim without confirmation.

The demand argument for Sanur is structural: officials have cited 123,000–240,000 Indonesians seeking overseas medical treatment annually (representing 4–8% of the outbound patient market), generating a foreign exchange cost running into tens of trillions of rupiah. The forex savings target for KEK Sanur runs to IDR 86 trillion cumulative through 2045, with an additional IDR 19.6 trillion in new forex contribution from international patients — both figures from ekon.go.id releases. The viral “2 million Indonesians treated abroad / US$11.5 billion outflow” figures are quotes attributed to officials in media and should be sourced as such, not presented as KEK Sanur document data.

Other zone assets: The Meru Sanur (the former Grand Inna Bali Beach; reopening date not confirmed at primary sources), Bali Beach Convention Center (opening date unconfirmed), an ethnomedicinal botanical garden (in the plan; species count omitted pending verification), and MSME commercial arcades. Full profile: KEK Sanur complete guide.

The Shared Incentive Framework: What Both Bali Zones Offer

Both KEK Kura Kura and KEK Sanur draw from the same national KEK incentive regime — the fiscal rules do not differ by zone, only by sector eligibility and investment threshold.

Corporate Income Tax Holiday

For kegiatan utama (main activities under the zone’s designated sector), with a minimum investment of IDR 100 billion:

Source: PMK 237/PMK.010/2020 jo. PMK 33/PMK.010/2021 (KEK regime). Standard CIT after the holiday and tail period: 22%. Large MNE groups (annual group revenue above €750 million) should note that Indonesia’s Pillar Two Global Minimum Tax framework — PMK 136/2024, effective 9 October 2024 — can impose a 15% domestic top-up tax that partially offsets holiday value. Indonesia introduced a Qualified Refundable Tax Credit (QRTC) as a GMT-compatible alternative. If you are in scope, model the post-holiday structure carefully.

Indirect Tax Facilities

PPN dan PPnBM tidak dipungut — VAT and luxury goods tax not collected — on qualifying imports, deliveries from the domestic customs area into the zone, and services/intangibles provided to zone businesses. Import duties, excise, and PPh 22 import suspended or exempted; duties crystallize only on exit to the domestic market. Local tax reductions of 50–100% on BPHTB and PBB under PP 40/2021 Article 100, implemented by regional regulation.

Non-Fiscal Facilities

Land: HGB (Hak Guna Bangunan) in 30+20+30-year cycles, totalling up to 80 years under the Cipta Kerja land reform (PP 18/2021). The “80 years in a single upfront grant” framing is IKN-specific under separate legislation, not standard KEK. Licensing: single-window Administrator KEK via OSS-RBA; foreign ownership caps relaxed for some sectors versus the Positive Investment List (Perpres 10/2021) — verify per KBLI, do not assume blanket 100% foreign ownership. Immigration: streamlined KITAS processing, expedited RPTKA for national-strategic-project zones, family-permit facilitation. Tourism SEZ extra: foreign dwelling ownership provisions in Kura Kura.

Risks Common to the National KEK System

Any investor in an Indonesian KEK, including either Bali zone, should run a standard risk ledger alongside the incentive modelling.

• Incentive revocation. PP 40/2021 gives the Dewan Nasional KEK authority to revoke zone status for underperformance. The framework has been applied to zones nationally. Neither Bali zone faces acute revocation risk currently, but the mechanism exists and should be understood.
• Pillar Two GMT (PMK 136/2024). For in-scope MNEs, the 15% minimum effective tax erodes CIT holiday value. Applicable from October 2024; get group-level modelling before committing to a holiday regime.
• Policy continuity. The Prabowo government has signalled a “KEK in every province” ambition. More zones means more competition for the same investor pool. Zones that do not differentiate on fundamentals (labour pool, connectivity, anchor tenant ecosystem) face relative dilution.
• Zone-specific execution risks. For Kura Kura: long 2052 buildout horizon, realization pace tracking below annual targets in available data, Serangan’s environmental and community scrutiny. For Sanur: medical-tourism ramp against entrenched Singapore/Malaysia/Thailand competitors, foreign-doctor licensing friction, patient-volume realization risk. Both covered in detail in the respective zone guides.
• Academic evidence baseline. A VoxDev (2023) study of Indonesia’s SEZ program overall found minimal impact on regional growth and welfare, with weak spillovers, particularly for remote-location zones. Bali’s connectivity and existing tourism economy differentiate it from the zones driving those findings, but the evidence base for aggressive returns from Indonesian SEZ investment is not uniformly positive. Use it as a calibration factor, not a veto.

How to Use This List Practically

The Indonesia special economic zones list in 2026 is not a static register — it is a living system where zones are added, evaluated, and occasionally revoked. Three practical points for any investor or policy analyst working with this data:

Primary source first. kek.go.id publishes zone profiles, incentive matrices, Administrator contacts, and investment realization data. The live portal is authoritative; any secondary source — including this one — should be checked against it before numbers appear in legal or financial documents.

Sector eligibility is binary. Either your KBLI maps to the zone’s designated activities in the founding PP, or the CIT holiday does not apply. Agency guides frequently blur this; the PP does not. Get a confirmed KBLI opinion from your legal advisor before signing a lease or filing an OSS application.

The entry process has a sequence that matters. Fiscal facility applications must be filed through OSS before commercial operations begin. Filing after you start generating revenue is a disqualifying error that cannot be retroactively corrected. Full entry sequence — PT PMA incorporation to facility-enabled operations — is covered in our pelaku usaha entry guide. Realistic end-to-end timeline: 6–12 months.

Exploring a Bali zone for your project? use our enquiry form or connect with us on WhatsApp — reach our concierge here. We will match you to the right advisor for your sector, investment size, and timeline.

Frequently Asked Questions

How many special economic zones does Indonesia have in 2026?

Official figures vary by source and reporting period. The Dewan Nasional KEK reported 22 operating KEKs in mid-2024; a late-2024 government statement referenced 24. The exact count shifts as new zones are designated and evaluations are completed. The verified range grounded in official releases is more than two dozen zones, with IDR 200+ trillion in cumulative realized investment since the program launched. For a current authoritative count, check kek.go.id directly before using any figure in a formal document.

What sectors do Indonesia’s special economic zones cover?

The national KEK portfolio spans industrial and manufacturing processing, digital and creative economy, tourism, health and medical tourism, maritime logistics, and education. Each zone’s founding PP specifies its designated sectors — only businesses operating in those sectors qualify for the full incentive package including the CIT tax holiday. Bali’s two zones cover creative industry and tourism (KEK Kura Kura) and health plus medical tourism (KEK Sanur); both are distinct from the industrial-manufacturing zones that represent the bulk of national investment realization to date.

What makes Bali different from other Indonesian SEZs?

Two factors distinguish Bali’s zones from most of the national KEK list. First, location: both Bali zones sit within 30 minutes of Ngurah Rai International Airport and adjacent to Bali’s established tourism and services economy — a genuine labour, logistics, and demand-side advantage not available to zones in remote maritime or eastern-Indonesia locations. Second, sector orientation: Bali’s tourism and creative-economy designation (Kura Kura) and health-tourism focus (Sanur) target service-sector FDI rather than manufacturing, which aligns with the investor profiles most likely to consider Bali — hospitality, health, media, and creative economy firms. The trade-off is that service-sector zones tend to accumulate realized investment more slowly than industrial-processing zones anchored by commodity flows.

How do KEK Kura Kura Bali and KEK Sanur compare to Nongsa Digital Park in Batam?

The comparison is frequently made but the structural difference is significant. Nongsa Digital Park operates within Batam’s Free Trade Zone framework — a separate legal regime from the KEK system. Batam’s FTZ has a different customs perimeter, different ownership rules, and three decades of established tenant ecosystem plus geographic proximity to Singapore. KEK Kura Kura’s creative-industry designation targets a similar investor psychology but operates under the KEK legal framework (UU 39/2009 and PP 40/2021), carries different fiscal instruments, and is at a much earlier stage of realization. For a tech or digital company the comparison is worth running in detail; the regime difference means the incentive stacks, entry processes, and practical operating environments are not interchangeable.

Do the KEK incentives apply to small businesses and startups below IDR 100 billion?

The corporate income tax holiday — the headline KEK incentive — requires a minimum investment of IDR 100 billion (approximately US$6–7 million) in main zone activities. Businesses below that threshold do not qualify for the CIT holiday. They can still register as pelaku usaha and claim the tax allowance (30% of investment deducted over six years), the indirect-tax facilities (VAT and customs non-collection), and the non-fiscal benefits such as single-window licensing and land tenure. Whether those benefits justify the registration and compliance burden of zone entry versus a standard PT PMA setup outside the zone is a calculation that depends on the specific business model, sector, and growth trajectory. Our KEK vs non-KEK comparison runs that analysis in detail.