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Indonesia continues to attract global investors looking for high-yield, lifestyle-driven property assets. With Kuta Lombok emerging as a major growth corridor, purpose-built apartment developments like Atrium Lombok are redefining what foreign ownership can look like in Indonesia. Atrium Lombok, positioned in central Kuta and opening 2026, offers a professionally managed, Mediterranean-inspired apartment complex developed by a team with 40+ years of construction experience.
But before you invest, you need to understand one critical question: How do foreigners legally own and operate an income-generating apartment in Indonesia? The answer, in most cases, is through a PT PMA (Perseroan Terbatas Penanaman Modal Asing).
What Is a PT PMA?
A PT PMA is a foreign-owned limited liability company registered in Indonesia. It is the primary legal structure that allows foreign investors to conduct business activities, including:
- Property development
- Short-term and long-term accommodation services
- Property leasing
Property development and accommodation are explicitly included under relevant investment categories. If your goal is to generate rental income from an apartment in Lombok, particularly in a professionally managed complex like Atrium Lombok , operating through a PT PMA provides:
- Legal foreign ownership structure
- Ability to earn rental income
- Tax registration and compliance
- Access to proper licensing
2025–2026 Update: Lower Capital Requirements for PT PMA
Indonesia significantly reduced the minimum paid-up capital requirement under BKPM Regulation No. 5 of 2025, which came into effect 2 October 2025.
Key Capital Requirements (2026)
Minimum Paid-Up Capital:
IDR 2.5 billion (approx. USD 150,000)
This is a 75% reduction from the previous IDR 10 billion requirement .
Important:
The paid-up capital must remain in the company account for 12 months (lock-up period), unless used for legitimate business activities such as construction, asset purchases, or operational costs.
Minimum Total Investment Commitment:
More than IDR 10 billion per 5-digit KBLI code per project location (excluding land and buildings). This distinction is critical:
- Paid-up capital = funds deposited at establishment
- Investment value = overall scale of business
Many foreign investors misunderstand this difference.
Why PT PMA Is the Only Proper Route
Reddit discussions frequently highlight a common misconception: using nominee arrangements (putting property in a local’s name). Community advice consistently warns that PMA is the only legitimate foreign ownership vehicle. Enforcement is increasing, and businesses without proper structure risk shutdown. If you're buying into a premium development like Atrium Lombok, cutting corners legally defeats the purpose of investing in a professionally managed, high-end asset.
Why This Matters for Atrium Lombok Buyers
Atrium Lombok is positioned as:
- Lombok’s first premium apartment complex
- 75% of units already sold
- Offering professional property management services
- Developed by a team with 40+ years of building experience
Unlike standalone villas, where investors must manage staff, maintenance, and compliance, Atrium is structured as a turnkey investment with management built in. That means:
- Your PT PMA structure can align directly with short-term accommodation licensing
- Compliance, reporting, and operational standards are professionally handled
- You reduce regulatory risk
Ongoing Compliance: What Happens After Registration?
Setting up the company is just step one, and in fact, Atrium will even give you complimentary PT PMA set up with your apartment. Too easy. You must maintain:
- Quarterly LKPM (Investment Activity Reports)
- Annual corporate income tax filings
- Monthly VAT (if applicable)
- Ongoing OSS reporting obligations
Reddit users frequently note that proper accounting support is essential, which is why we have secured a credible, and international accountancy firm to assist you throughout the process.
Why Apartments in Kuta Lombok Are Different
Historically, Lombok has been dominated by villas and homestays. Atrium Lombok changes that narrative by offering:
- Central Kuta location
- Resort-style amenities
- Earthquake-tested construction standards
- Projected stronger yields compared to Bali assets
This makes it particularly attractive for foreign investors seeking:
- Lower entry pricing vs Bali
- Higher yield potential
- Professional management
- Regulatory clarity
Step-by-Step: How a Foreign Investor Buys an Apartment in Atrium Lombok
- Select your apartment unit, pay deposit and sign your purchase order
- We will put you in touch with ILA Global Consultants to establish your PT PMA, and assist you with any specific international taxation advice, should you require it.*
- Establish your PT PMA
- Pay the construction phase payment for your apartment
- Register correct KBLI codes for accommodation/property activity
- Finalize purchase agreement
- Register for tax and OSS compliance
- Begin rental operations under management when Atrium opens
Final Thoughts: Invest Smart, Structure Smarter
Indonesia has made foreign investment easier in 2026 by reducing capital barriers . But easier does not mean casual. If you're investing in Atrium Lombok apartments in central Kuta, treat the legal structure with the same seriousness as the asset itself. A properly structured PT PMA:
- Protects your capital
- Enables legal income generation
- Ensures long-term security
- Aligns with Indonesia’s current regulatory framework
Atrium Lombok is designed as a sophisticated, managed apartment investment. Pair that with the correct legal structure, and you’re positioned to benefit from Lombok’s accelerating growth story, legally, securely, and profitably.
*additional fees may apply
