Information, not advice: Bali SEZ Intelligence is an independent editorial guide — not a government body, zone operator, or licensed adviser. Incentives and regulations change and apply case-by-case; verify with the OSS system, official KEK channels, and licensed Indonesian counsel before acting. If you engage a partner we introduce, that partner may pay us a referral fee at no cost to you.
The kek non fiscal incentives — Indonesia’s suite of administrative, procedural, and regulatory concessions for Special Economic Zone (Kawasan Ekonomi Khusus) tenants — operate alongside the tax-holiday and customs regime, not inside it. Where the fiscal package affects what you pay to the state, the non-fiscal package affects how fast and how freely you can operate. The legal home for both is UU No. 39/2009 tentang Kawasan Ekonomi Khusus as last amended by UU No. 6/2023 (the enacted Perppu 2/2022 Job Creation Law), with operational detail in PP No. 40/2021 on KEK administration.
This page translates the government’s bullet list — distributed across kek.go.id, ekon.go.id, and the zone-designation PPs — into what each facility actually means for a company entering KEK Kura Kura Bali or KEK Sanur. For each item we note what the rule says, what it means in practice, and what you should verify before treating it as settled.
One Stop Licensing KEK: The Administrator and OSS-RBA
Every KEK is served by an Administrator KEK — a government-appointed body that functions as the zone’s single licensing window. This is the core of the fasilitas non fiskal kawasan ekonomi khusus package. Instead of routing every permit application through the relevant line ministry in Jakarta, the Administrator co-locates that authority inside the zone.
What the rule says
PP 40/2021 establishes the Administrator KEK role and empowers it to issue permits, licences, and non-licensing approvals on behalf of central and regional government agencies. Licensing runs through OSS-RBA (Online Single Submission — Risk-Based Approach), the national electronic licensing system introduced under PP 5/2021. For a pelaku usaha (business actor / zone tenant), the sequence is: obtain your NIB (Nomor Induk Berusaha) via OSS, select the KEK location in your application, then engage the Administrator for zone-specific approvals.
What it means in practice
The value is coordination, not magic speed. Permits that would ordinarily require separate trips to BKPM, the relevant ministry, and the regional government are handled at one desk. For a health-sector operator entering KEK Sanur, that includes the business licence, environmental approval (which can be issued at zone level when the BUPP has completed the zone-wide AMDAL), and sector-specific operational permits. For a creative-tech company in Kura Kura, it covers the standard business licensing under the tourism and creative-industry KBLI categories the zone designates.
The Administrator is also the first point of contact for incentive registration. Critically, fiscal facility applications (tax holiday, customs facilities) must be submitted through OSS before a company begins commercial operations — the Administrator should flag this timing requirement clearly, but verify it yourself before launch day.
What to verify
The Administrator KEK for each zone is formally appointed. For KEK Kura Kura Bali, BTID (PT Bali Turtle Island Development) operates as the BUPP (zone developer-manager) and coordinates with the Administrator; check kek.go.id’s Kura Kura contact page for the current Administrator office. For administrator KEK Sanur, contact is listed on the KEK Sanur zone profile at kek.go.id. The effectiveness of one-stop service varies with the Administrator’s staffing and inter-agency coordination — ask any prospective advisor or tenant in the zone what processing times look like in practice, not on paper.
Estate Regulations in Place of Building Permits
This is one of the least-discussed but operationally significant non-fiscal incentives. In a KEK where the BUPP has prepared and received approval for a zone-wide peraturan kawasan (estate regulation), individual tenants are released from the obligation to obtain a standard PBG (Persetujuan Bangunan Gedung, the post-2021 building permit that replaced IMB).
The BUPP’s estate regulation, approved through the Administrator KEK and relevant agencies, sets zone-wide standards for setback, floor-area ratio, building height, land use, and infrastructure connections. A tenant building to those standards does not need to navigate the municipal building-permit queue separately. In a country where building approvals can take months and run through multiple offices, this is a real time-saving — provided the BUPP has, in fact, completed and obtained approval for its estate regulation, which is a prerequisite. Verify this status directly with the BUPP before signing a land-deal that assumes it.
Land Rights: HGB and Hak Pakai up to 80 Years
Land tenure in Indonesian KEKs is frequently misquoted. The kek.go.id incentives page states land rights up to 80 years. That framing is correct in aggregate but needs unpacking.
The 30+20+30 structure
Under PP No. 18/2021 (the Cipta Kerja land implementation regulation), Hak Guna Bangunan (HGB — Right to Build) can be granted for an initial term of up to 30 years, extended for up to 20 years, then renewed for a further 30 years — a maximum cumulative tenure of 80 years. Hak Pakai (Right to Use) follows a similar long-tenure structure for eligible holders. The 80-year figure is therefore the ceiling of multiple sequential grant cycles, not a single upfront 80-year title.
A PT PMA (foreign-owned company registered in Indonesia) can hold HGB. This is the standard route for foreign investors in a zone: establish the PT PMA, have it hold the HGB over the leased or purchased land parcel, and build on that basis. Individual foreigners can hold Hak Pakai under certain conditions. No one — foreign or domestic — can hold Hak Milik (freehold) in a KEK or anywhere else in Indonesia as a foreign national.
Important nuance: this is not the IKN regime
A separate land regime applies to IKN (the new capital Nusantara) under PP 12/2023 and PP 29/2024, which does grant certain rights upfront for longer initial terms. Do not conflate the two. In KEK, assume the standard 30+20+30 structure unless a zone-specific regulation explicitly provides otherwise. We have not identified a KEK-specific rule granting a single upfront 80-year title.
What to verify
At both Kura Kura and Sanur, the practical land transaction is between the tenant and the BUPP. BTID controls the underlying land at Kura Kura (Serangan Island); the Sanur BUPP controls the 41.26-hectare Grand Inna site. Whether you receive a sub-HGB (HGB di atas HPL — HGB over a State Management Right held by the BUPP) or a direct HGB, and on what initial term, is a matter for the land-deal negotiation. Use a licensed PPAT (land deed official) and Indonesian legal counsel. The land-rights deep-dive has its own dedicated page on this site.
No Negative Investment List and SNI Waiver
Two further facility items from the kek.go.id incentives matrix deserve plain-English explanation.
No negative list (no DNKI restriction)
Under the standard Positive Investment List (Perpres 10/2021), certain business fields are closed to foreign investment entirely or reserved for domestic capital. Inside a KEK, those restrictions are relaxed for the zone’s designated sectors. This is what enables higher foreign-ownership stakes in tourism or creative-industry companies within the zone compared with equivalent businesses outside it.
The critical qualification: relaxation is sector-by-sector, tied to the zone’s formal KBLI categories. KEK Kura Kura’s designated sectors are tourism (pariwisata) and creative industry (industri kreatif) per PP 23/2023. KEK Sanur’s sectors are health (kesehatan) and health-tourism (pariwisata kesehatan) per PP 41/2022. Foreign ownership relaxation applies within those classifications. Do not assume blanket 100 per cent foreign ownership for every possible activity inside the zone — verify the applicable KBLI code and ownership rules per activity with the Administrator or legal counsel before structuring.
SNI not mandatory
Standar Nasional Indonesia (SNI — Indonesian national standards) compliance can be a barrier for imported goods and equipment. Inside a KEK, the mandatory-SNI obligation is waived for qualifying imports. For a medical device operator at KEK Sanur, or a content-technology company importing specialist hardware to Kura Kura, this can reduce both cost and lead time on equipment procurement.
kemudahan imigrasi kek: Immigration Facilitation
Immigration ease is one of the more discussed non-fiscal incentives, and also one of the more loosely stated. Here is what can be confirmed and what needs caution.
Visa on Arrival: extendable five times
The kek.go.id incentives page specifies that VoA (Visa on Arrival) inside a KEK can be extended up to five times. Standard VoA for tourism is a single 30-day issuance extendable once. The five-extension allowance for KEK visitors is a meaningful difference for short-term business travellers exploring zone investment or conducting due diligence. Confirmation of the mechanism should come from the Administrator KEK immigration desk or the local Kantor Imigrasi — the procedural rules for each extension (fees, supporting documents) are set at the immigration authority level.
Stay permits for family members and elderly
KEK framework documents reference facilitated stay permits for family members of foreign workers and for elderly foreign residents linked to KEK activities. In practice these instruments map onto existing national permit categories — Dependent KITAS for families, and potentially Lansia (elderly) permit categories. The facilitation means priority or expedited processing through the zone’s one-stop office, not the creation of an entirely new visa class.
Residence permit for property owners
Kek.go.id lists a residence permit linked to property ownership in tourism SEZ areas. In application, this is essentially the Second Home Visa pathway (Permenkumham 22/2022 — 5-year or 10-year stay), which is a national programme not exclusive to KEK. Holding property in a KEK’s tourism zone may ease qualification, but the underlying instrument is the same national Second Home Visa. Agencies and developers sometimes reframe this as a unique zone residence right. It is not. Verify the current application process and qualifying conditions at the Directorate General of Immigration’s official channels.
What to verify
PP 40/2021 contains provisions on immigration facilitation in KEK, but we have not independently verified the specific pasal numbers against the primary text. Before publishing or acting on immigration procedure, check the relevant articles in PP 40/2021 directly (peraturan.bpk.go.id). The zone Administrator’s immigration desk is the operational point of contact; timelines and document requirements can differ between Kura Kura and Sanur.
Foreign Workers: Expedited RPTKA in KEK
For companies intending to employ Tenaga Kerja Asing (TKA — foreign workers), the KEK framework provides an expedited pathway for RPTKA approval. RPTKA (Rencana Penggunaan Tenaga Kerja Asing) is the Foreign Manpower Utilisation Plan that every employer must submit to Kemnaker before a foreign worker can be placed in Indonesia on a work-KITAS.
Standard vs KEK process
- Standard RPTKA (outside KEK)
- Filed online via the Kemnaker portal; processing time varies, typically several weeks to months depending on sector and position; approval needed before KITAS application.
- RPTKA in KEK
- Treated as a national strategic program, which in practice means the application receives priority processing through the Administrator KEK. Exact timelines vary; no published SLA is available to verify against.
- Director / Commissioner positions
- A foreign national can hold director or commissioner roles in a PT PMA regardless of zone status, subject to Kemnaker rules on executive foreign employment. This is not a KEK-exclusive benefit but is relevant for companies structuring governance inside the zone.
Note: RPTKA facilitation accelerates the approval step, but the underlying requirements — position justification, ratio of foreign to domestic workers, mandatory Indonesian counterpart (pendamping) for certain roles — still apply. The zone does not waive those obligations. If you are planning a team heavy in foreign specialists, plan the RPTKA and KITAS pipeline into your launch timeline from month one.
KEK Sanur Extras: Health Sector Non-Fiscal Facilities
KEK Sanur has a specific non-fiscal layer that applies to its health-sector mandate. These are documented in Kemenko Perekonomian (ekon.go.id) releases and reflect the zone’s designated purpose under PP No. 41/2022 (1 November 2022): health and health-tourism.
Foreign health-worker licensing
The general rule in Indonesia limits clinical practice to holders of a Surat Tanda Registrasi (STR) — a registration certificate issued by the relevant professional council (Konsil Kedokteran Indonesia for doctors, equivalent bodies for nurses, specialists). Foreign-trained practitioners typically face a multi-step process: credential evaluation, possible bridging examination, provisional STR, then full STR.
Inside KEK Sanur, the framework provides facilitated licensing for foreign health workers. This is significant: Bali International Hospital (BIH), operated by IHC (Pertamina Bina Medika), is intended to operate to international clinical standards, including a collaboration with Mayo Clinic (announced at the December 2021 groundbreaking; scope and current status of the collaboration should be verified against current IHC and BIH communications). Without the ability to staff with international clinicians, the hospital’s positioning is constrained. The exact form of facilitation — whether it is accelerated STR processing, a conditional or temporary practice permit, or a dedicated KEK mechanism — should be confirmed with the Administrator KEK Sanur and the Kementerian Kesehatan’s relevant directorate before building workforce plans around it.
Medical equipment customs facilitation
Advanced diagnostic and therapeutic equipment — 3-Tesla MRI, linear accelerators (LINAC), 3D brachytherapy systems, robotic surgical platforms — is expensive and largely imported. Standard import duty and PPN apply to such equipment outside KEK. Inside KEK Sanur, the zone’s customs facilitation (the same non-collection of PPN and import-duty exemption/postponement that applies zone-wide) is specifically noted in the context of medical equipment. This directly reduces the capital cost of equipping a hospital or clinic within the zone versus building outside it.
Additionally, the SNI waiver covers medical devices and equipment that carry CE or FDA marking but lack SNI certification — a common situation for cutting-edge diagnostic technology.
Patient and family immigration facilitation
Ekon.go.id’s KEK Sanur materials reference immigration facilitation for patients and accompanying family members. In context, this means priority or streamlined processing for short-stay visas or VoA extensions for people coming to Indonesia specifically to receive treatment at BIH or other KEK Sanur health facilities. The practical mechanism — whether a dedicated visa letter from the Administrator KEK, or expedited processing at Ngurah Rai — should be confirmed with the Administrator. For medical-tourism operators considering KEK Sanur, this facilitation is worth pressing the Administrator on specifically, because the patient journey from first inquiry to hospital admission can be disrupted by visa uncertainty.
No Export Obligation
In a standard Bonded Zone (Kawasan Berikat), goods produced in the zone are typically subject to export-percentage obligations — a threshold of production must leave the country to justify the duty-free import treatment. KEK does not impose this restriction. Companies can produce for the domestic Indonesian market, the export market, or both, without meeting a minimum export ratio. This is materially relevant for a Kura Kura tech-content or creative-industry operation targeting the Indonesian consumer market, and for a KEK Sanur hospital whose primary patient base is domestic medical tourists reversing outbound healthcare spend.
Foreign Property Ownership in Tourism SEZ
Kek.go.id references foreign property ownership in tourism SEZ as a distinct incentive. This applies specifically to KEK with a tourism designation — both Kura Kura (tourism + creative) and the tourism-health hybrid of Sanur can potentially qualify. The mechanism is an Hak Pakai grant to a foreign individual for a residential unit within the zone, enabled by the Cipta Kerja amendments and linked to the tourism-zone classification.
Important limitations: the Hak Pakai route is not freehold and is subject to renewal; minimum price floors for foreign-purchasable property apply (set by regulation, currently in the hundreds of millions of rupiah range — verify current floors before advising clients); and the transaction must be denominated in rupiah. The developer at each zone controls which units or parcels are structured to allow this route. This is operationally different from the PT PMA-held HGB route described earlier. A dedicated child page covers Bali SEZ land rights in full.
Non-Fiscal Incentives at a Glance
| Facility | What it is | Applies to | Verify |
|---|---|---|---|
| One-stop licensing (PTSP) | Administrator KEK handles permits via OSS-RBA | All pelaku usaha | Current Administrator contact at kek.go.id zone page |
| Estate regulation (no PBG) | Zone-wide building standards replace individual building permits | All tenants (if BUPP has approved peraturan kawasan) | Confirm BUPP has completed & had estate regulation approved |
| Land rights up to 80 yrs | HGB 30+20+30 cycles; Hak Pakai similar; no Hak Milik for foreigners | PT PMA (HGB) or eligible individuals (Hak Pakai) | Land deal terms with BUPP; PPAT + legal counsel |
| No negative-list restriction | Relaxed foreign-ownership caps vs Perpres 10/2021 | Zone’s designated KBLI sectors only — not blanket | Verify per KBLI with Administrator; never assume 100% |
| SNI waiver | Mandatory SNI compliance not required for qualifying imports | All pelaku usaha on qualifying goods | List of qualifying goods; confirm with Administrator |
| VoA extendable 5× (kemudahan imigrasi kek) | Standard VoA extendable more than once for KEK visitors | Foreign visitors / due-diligence travellers | Kantor Imigrasi; Administrator immigration desk |
| Expedited RPTKA | Priority processing of foreign manpower plan as national strategic program | All pelaku usaha hiring TKA | Kemnaker; Administrator KEK; actual SLA not published |
| No export obligation | No minimum export ratio required (unlike Bonded Zones) | All pelaku usaha | Confirmed in PP 40/2021 framework |
| Foreign health-worker licensing (Sanur) | Facilitated STR / practice-permit pathway for foreign clinicians | KEK Sanur health operators only | Kemenkes + Administrator KEK Sanur; mechanism detail unverified |
| Medical equipment customs / patient immigration (Sanur) | Customs facilitation for medical imports; immigration ease for patients and families | KEK Sanur health operators and patients | Administrator KEK Sanur; ekon.go.id zone releases |
What Non-Fiscal Incentives Do Not Cover
Honest analysis requires saying what the package does not fix. The non fiscal incentives kek indonesia framework is a procedural layer. It does not resolve underlying market challenges: Bali’s road infrastructure around Serangan Island (KEK Kura Kura) is constrained, and the zone’s long buildout timeline — BTID’s masterplan runs to roughly 2052 — means tenants in 2026 are entering a zone still under active construction. Realized investment at Kura Kura stood at approximately IDR 1.62 trillion as of April 2026 against a multi-decade target of IDR 104 trillion, per balibusinessnews.com reporting (this figure should be verified against the current kek.go.id evaluation data).
For KEK Sanur, the zone has reached IDR 5.37 trillion in cumulative realized investment and 5,444 jobs, per Kemenko Perekonomian data — a significantly more advanced realization stage than Kura Kura. But the health-sector non-fiscal incentives, including foreign-doctor licensing, face real-world friction: the Indonesian Medical Council (IDI) has historically been protective of domestic practitioner interests, and the practical implementation of expedited foreign-physician credentialing inside the zone is still being stress-tested as BIH scales up.
None of this negates the value of the non-fiscal package. It contextualises it. The one-stop licensing system, the land-rights structure, and the immigration facilitations are genuine process improvements over what a company faces building outside the zone in standard Bali regulatory terrain. They are enablers, not guarantees.
Related Pages on Bali SEZ Intelligence
The non-fiscal incentives interact with topics covered in depth elsewhere on this site:
- Visa and immigration deep-dive — full treatment of Investor KITAS, Second Home Visa, RPTKA-to-KITAS pipeline, and KEK immigration desk procedures.
- Land rights in Bali’s SEZs — HGB structure, Hak Pakai for individuals, sub-HGB from BUPP, expiry and renewal process, and what happens when a zone BUPP changes hands.
- Pelaku usaha registration — step-by-step OSS-RBA process, documents, timeline benchmarks, and which steps the Administrator KEK handles versus national agencies.
- KEK Sanur zone profile — full BIH profile, InJourney hospitality assets, sector map, and investment status.
- KEK Kura Kura Bali zone profile — 498-hectare masterplan, BTID, confirmed tenants, IFC vision, and honest status assessment.
Frequently Asked Questions
What is the one-stop licensing system in a KEK and how does it work?
The Administrator KEK functions as a single licensing window. Instead of filing separately with Kementerian Investasi/BKPM, line ministries, and the regional government, a pelaku usaha submits through OSS-RBA and the Administrator coordinates approvals across agencies. The Administrator holds delegated authority to issue permits on behalf of national and regional bodies within the zone’s designated sectors. Processing timelines are faster than the standard route in theory; in practice, confirm current turnaround times with the Administrator before building your operational timeline around SLAs that are not formally published.
Can foreigners own land in KEK Kura Kura Bali or KEK Sanur?
Foreigners cannot hold Hak Milik (freehold) anywhere in Indonesia, including inside a KEK. The practical routes are: a PT PMA (foreign-owned Indonesian company) holds HGB over a parcel, with tenure achievable up to 80 years in 30+20+30 cycles under PP 18/2021; or an individual foreign national holds Hak Pakai over a designated property in a tourism SEZ, subject to minimum price floors and rupiah-denomination requirements. In both zones, land transactions are made with the BUPP — BTID at Kura Kura — which controls the underlying land. Use a licensed PPAT and Indonesian legal counsel for any land transaction.
Does a KEK in Bali allow 100% foreign ownership of a company?
Not automatically. Foreign-ownership caps are relaxed within a KEK for the zone’s designated KBLI sectors — tourism and creative industry at Kura Kura; health and health-tourism at Sanur — compared with the general Positive Investment List (Perpres 10/2021). However, relaxation is sector-specific and you must verify the applicable ownership ceiling for your exact KBLI code with the Administrator KEK or qualified legal counsel. Do not assume 100 per cent foreign ownership applies to every activity inside the zone; it does not.
What immigration benefits do foreign workers get when employed inside a Bali KEK?
Foreign workers employed by pelaku usaha inside a KEK benefit from expedited RPTKA (Foreign Manpower Utilisation Plan) approval through the Administrator KEK, as the zone is classified as a national strategic program. The RPTKA approval is the first step before a work-KITAS can be applied for. Standard RPTKA requirements — position justification, domestic worker ratio, pendamping counterpart for applicable roles — still apply. Additionally, the zone’s one-stop immigration service can process Investor KITAS applications with less back-and-forth than going directly to the regional Kantor Imigrasi. KEK Sanur has a specific facilitated pathway for foreign clinicians (doctors, specialists) that goes beyond the standard RPTKA; the details should be confirmed with the Administrator and Kementerian Kesehatan.
Apa bedanya fasilitas non fiskal KEK Sanur dengan KEK lainnya?
KEK Sanur memiliki lapisan fasilitas non-fiskal khusus yang tidak ada di KEK lain karena sektor utamanya adalah kesehatan dan pariwisata kesehatan. Tiga fasilitas khusus ini tercantum dalam rilis Kemenko Perekonomian: (1) kemudahan perizinan bagi tenaga kesehatan asing — dokter spesialis, perawat, dan tenaga medis lainnya bisa mendapatkan izin praktik melalui jalur yang difasilitasi Administrator KEK; (2) fasilitas kepabeanan untuk peralatan medis — alat diagnostik dan terapi impor seperti MRI 3-Tesla atau LINAC mendapatkan pembebasan bea masuk dan tidak dipungut PPN; (3) kemudahan imigrasi bagi pasien dan keluarga — proses visa atau perpanjangan VoA diprioritaskan bagi pasien yang datang berobat ke KEK Sanur. Detail operasional masing-masing fasilitas ini perlu dikonfirmasi langsung dengan Administrator KEK Sanur karena mekanisme teknisnya masih dalam tahap pelaksanaan.