Government Regulation Number 30 of 2026 Restructures Non-Tax State Revenue Rates: Rates for Establishing Large-Capital Limited Liability Companies Increase by up to 354% and Relinquishment of Indonesian Citizenship Status Surges by 400%
Introduction
On July 2, 2026, the President of the Republic of Indonesia promulgated Government Regulation Number 30 of 2026 on the Types and Rates of Non-Tax State Revenues Applicable to the Ministry of Law ("GR 30/2026"), which took effect on August 1, 2026. GR 30/2026 restructures the types, classifications, and rate amounts of Non-Tax State Revenues (PNBP) for services administered by the Ministry of Law. GR 30/2026 covers state revenues derived from various services, including legal administration services, intellectual property services, functional training for legislative drafters, utilization of facilities and infrastructure in accordance with the duties and functions of the Ministry of Law, as well as services in the field of legislation.
Compared to Government Regulation Number 45 of 2024 on the Types and Rates of Non-Tax State Revenues Applicable to the Ministry of Law and Human Rights ("GR 45/2024"), GR 30/2026 amends the nomenclature and jurisdiction of the agency and the scope of PNBP services. In line with these amendments, GR 45/2024 is revoked and declared invalid.
Comparison
The following is a comparison table of key points between GR 30/2026 and GR 45/2024:
|
Aspect |
GR 30/2026 |
GR 45/2024 |
|
Nomenclature & Agency Jurisdiction |
The scope of its regulation is limited to the types and rates of PNBP applicable within the Ministry of Law. |
Applicable to the Ministry of Law and Human Rights. |
|
Scope of PNBP Services |
The scope of PNBP types is narrowed down to five service groups, namely legal services, functional training for legislative drafters, intellectual property services, use of facilities and infrastructure, and services in the field of legislation. PNBP rates previously regulated under GR 45/2024, which covered various service areas, including, among others, immigration services, health services, imposition of administrative fines, proceeds from independence fostering activities for correctional inmates, and other services outside the five service groups currently regulated in GR 30/2026, remain subject to the provisions of GR 45/2024. Consequently, the rates for immigration services, including the issuance of Electronic Passports with a validity period of 10 (ten) years and other immigration services, remain unchanged as a result of the enactment of GR 30/2026. Details of these immigration service rates can be accessed through the official website of the Directorate General of Immigration on the "Immigration Fees" page. |
Applicable to the Ministry of Law and Human Rights. The scope of PNBP includes various service areas, including immigration services, health services, imposition of administrative fines, proceeds from independence fostering activities for correctional inmates, as well as other services falling within the scope of the ministry's authority prior to the institutional restructuring. |
|
Naturalization Rates |
Increases the naturalization rate for Foreign Nationals (WNA) wishing to become Indonesian Citizens (WNI) to Rp75,000,000.00 (seventy-five million rupiah). Furthermore, the rate for citizens relinquishing their Indonesian citizenship status is increased to Rp5,000,000.00 (five million rupiah). |
Stipulates the PNBP rate for citizenship applications (naturalization) for foreign nationals applying for status as Indonesian Citizens at Rp50,000,000.00 (fifty million rupiah). Furthermore, the rate for applications to relinquish Indonesian citizenship status is stipulated at Rp1,000,000.00 (one million rupiah). |
|
Adjustment to Company Establishment Rates |
Stipulates the PNBP rates for the registration services of capital partnership company establishment based on the amount of the company's authorized capital as follows: • Rp300,000.00 (three hundred thousand rupiah) per application, for companies with an authorized capital of at most Rp25,000,000.00 (twenty-five million rupiah). • Rp600,000.00 (six hundred thousand rupiah) per application, for companies with an authorized capital of more than Rp25,000,000.00 (twenty-five million rupiah) up to Rp1,000,000,000.00 (one billion rupiah). • Rp1,500,000.00 (one million five hundred thousand rupiah) per application, for companies with an authorized capital of more than Rp1,000,000,000.00 (one billion rupiah) up to Rp5,000,000,000.00 (five billion rupiah). • Rp5,000,000.00 (five million rupiah) per application, for companies with an authorized capital of more than Rp5,000,000,000.00 (five billion rupiah). |
PNBP rates for the registration services of capital partnership company establishment based on the company's authorized capital are as follows: • Rp300,000.00 (three hundred thousand rupiah) per application, for companies with an authorized capital of at most Rp25,000,000.00 (twenty-five million rupiah). • Rp600,000.00 (six hundred thousand rupiah) per application, for companies with an authorized capital of more than Rp25,000,000.00 (twenty-five million rupiah) up to Rp1,000,000,000.00 (one billion rupiah). • Rp1,100,000.00 (one million one hundred thousand rupiah) per application, for companies with an authorized capital of more than Rp1,000,000,000.00 (one billion rupiah). |
|
Trademark Rates and Alterations Also Increase |
Stipulates the PNBP rate for trademark registration applications at Rp2,800,000.00 (two million eight hundred thousand rupiah) for each application. Stipulates the PNBP rate for applications to extend the trademark protection period at Rp3,500,000.00 (three million five hundred thousand rupiah) for each application. |
Stipulates the trademark registration rate at Rp1,800,000.00 (one million eight hundred thousand rupiah) for each application. Stipulates the rate for extending the trademark protection period at Rp2,250,000.00 (two million two hundred fifty thousand rupiah) for each application. |
|
Relocation of Notary Territory |
The notary appointment fee is stipulated at Rp5,000,000.00 (five million rupiah) per person. The annual fee for a notary account is Rp500,000.00 (five hundred thousand rupiah) per account. Relocation of a notary position within category A outside of Jakarta is subject to Rp100,000,000.00 (one hundred million rupiah), whereas relocation to Jakarta reaches Rp500,000,000.00 (five hundred million rupiah). |
The notary appointment fee is stipulated at Rp1,000,000.00 (one million rupiah) per person. The annual fee for a notary account has not been regulated. Has not regulated the relocation of a notary position to the Jakarta territory. |
Key Provisions
Separation and Reaffirmation of Service Scope
Pursuant to Article 1 paragraph (1), GR 30/2026 limits the types of services subject to PNBP to those falling under the authority of the Ministry of Law. The scope of such services includes legal administration services, including the registration of limited liability companies, foundations, and associations, functional training for legislative drafters, intellectual property services, as well as services in the field of legislation.
Free-of-Charge Rate Incentives (Rp0) for Public Interest
Pursuant to Article 4 paragraph (1) and paragraph (2), GR 30/2026 stipulates a PNBP rate of zero rupiah for certain types of services. This facility is granted, among others, for legal administration services conducted for the government's interest, including for the purposes of inquiry, investigation, or humanitarian interests, as well as the ratification of deeds of establishment, amendments to articles of association, and dissolution of cooperatives. The zero rupiah rate is also applied to the recording of patents transferred through grants or endowments for social purposes, as well as alterations to copyright recording data if the administrative error does not originate from the applicant.
Intellectual Property Fee Discounts for MSMEs and the Education Sector
Pursuant to Article 5 paragraph (1) and paragraph (6), GR Number 30 of 2026 provides PNBP rate relief facilities as a form of support for the protection and development of innovation. Micro Enterprises, Small Enterprises, educational institutions, as well as government research and development agencies are subject to a rate of 10% (ten percent) of the normal rate for annual patent and simple patent fees starting from the sixth year. In addition, these groups also obtain a rate of 50% (fifty percent) of the substantive examination rate when resubmitting an application for substantive examination of a simple patent that had previously been withdrawn.
Rate Determination by Third Parties (External)
Pursuant to Article 1 paragraph (3) and paragraph (4), GR 30/2026 regulates the rate determination mechanism for services that have judicial or international dimensions. The curator service rates administered by the Heritage Office (BHP) are determined based on court decisions that have obtained permanent legal force, whereas the international trademark registration rates through the Madrid Protocol follow the fee amounts determined by the World Intellectual Property Organization (WIPO).
Transitional Provisions
Pursuant to Article 8, at the time GR 30/2026 comes into effect, all implementing regulations issued based on GR Number 45 of 2024 remain declared valid as long as they do not conflict with the provisions in GR 30/2026. Furthermore, Article 9 reaffirms that the imposition of PNBP rates in the fields of legal services and intellectual property previously guided by GR 45/2024 is revoked and adjusted to GR 30/2026. Nevertheless, the PNBP rates as listed in the attachment to GR 30/2026 do not automatically apply on the date of promulgation, but rather begin to be applied after the expiration of a grace period of 30 (thirty) days calculated from July 2, 2026, which is effective on August 1, 2026.
Closing
The enactment of GR 30/2026 reaffirms the scope of services under the authority of the Ministry of Law, and updates the rate amounts for a number of legal administration services, among others, company establishment, trademark registration and extension, as well as citizenship services, including the increase in naturalization rates and the relinquishment of Indonesian citizenship status. On the other hand, the government maintains a zero rupiah rate for several activities and rate relief for MSMEs, educational institutions, as well as research institutions as a form of support for public services and innovation development. GR 30/2026 needs to be observed by businesses, notaries, legal counsel, intellectual property rights holders, and the public utilizing the Ministry of Law's services because the new rates will become effectively applicable on August 1, 2026.
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