How much does it cost to open a restaurant in Bali?
A plain guide for owners and investors: the company you need, the licences, the tax on every bill, typical budgets, and the costs that catch new venues out.
Please note: this guide is general information gathered from published sources in 2026, not legal or tax advice. Rules change, so confirm every point with a licensed consultant before you commit money.
The short answer
Published budgets for a cafe in Bali run from about Rp 150 million for a small space to Rp 1.5 billion for a large or premium one, before company costs. A full service restaurant with a bar usually sits higher. If you are a foreigner, the bigger number is the company: a foreign owned company, a PT PMA, now needs at least Rp 2.5 billion of paid up capital.
1. The company you need as a foreigner
Foreigners cannot own and run a restaurant in their own name. The usual route is a PT PMA, a limited company with foreign shareholders. Under BKPM Regulation 5 of 2025, in force since October 2025, the minimum paid up capital fell from Rp 10 billion to Rp 2.5 billion. The total investment plan still has to exceed Rp 10 billion for each five digit business code at each location, not counting land and buildings. Advisers report that the paid up capital must stay in the company for its first year.
2. The business codes
Every activity needs the right KBLI code on your licence. The common ones for food and drink are 56101 for a full service restaurant, 56301 for a bar, 56303 for a cafe or coffee shop, and 56210 for catering. If you run a restaurant with a bar, you need both codes. Anything outside your codes counts as unlicensed activity.
3. The licences and certificates
- NIB, your business identification number, issued through the OSS online system.
- Zoning and building approvals: the plot must allow your use, and the building needs a PBG building approval and an SLF certificate of fitness.
- Hygiene certificate from the local health office, after an inspection of the kitchen, the water and staff training.
- Halal rules: certification applies to products rather than the venue, and items that are not halal must be labelled. Take advice on what applies to your menu.
- Alcohol licence if you serve alcohol, graded by alcohol strength. Published estimates start around Rp 80 to 100 million, valid for five years.
Most owners should plan for several months from company setup to opening day.
4. Tax and service on every bill
Bali restaurants charge a regional restaurant tax of up to 10 percent, now called PBJT. Most venues also add a service charge, commonly 5 to 10 percent, which is set by the venue and is not a tax. Together these are the "plus plus" on a Bali menu, so price your dishes with them in mind.
5. A typical budget
These ranges were published in April 2026 for cafes in Bali. They do not include the company capital above.
| Item | Typical range |
|---|---|
| Location and rent | Rp 100 to 400 million |
| Renovation | Rp 50 to 200 million |
| Kitchen equipment | Rp 80 to 200 million |
| Furniture and decor | Rp 40 to 120 million |
| Outdoor areas | Rp 30 to 100 million |
| Licences and permits | Rp 15 to 80 million |
| Opening stock | Rp 15 to 45 million |
| Staff for the first three months | Rp 60 to 120 million |
| Marketing and launch | Rp 25 to 80 million |
| Working capital reserve | Rp 120 to 400 million |
6. The costs owners forget
The first is working capital. Most new venues need three to six months of running costs in reserve while trade builds. The second is the first impression online. Your first fifty Google reviews set the rating that strangers judge you by, and a rough soft opening can drag it down for months. Testing your service before the doors open, and asking happy guests for reviews from the first week, costs far less than repairing a weak rating later.
Where Migoru helps
We do not handle licences or company setup. We handle what your guests see and feel: calibration mystery shops through your soft opening, a Google profile and review engine ready for day one, launch content, and a launch night with a headline DJ. See the launch package.
Sources
- KBLI.co.id: BKPM Regulation 5 of 2025 explained
- Flado: PT PMA paid up capital reduced to Rp 2.5 billion
- Arfadia: PT PMA capital locked for a year
- Pathmaker: F&B licence requirements in Bali
- Bali Solve: opening a restaurant in Bali as a foreigner in 2026
- Mist System: cost to open a cafe in Bali
- Invest in Asia: restaurant tax in Indonesia
Quick answers
Can a foreigner open a restaurant in Bali?
Yes, through a foreign owned company called a PT PMA, with the right business codes and licences. A foreigner cannot run a restaurant in their own personal name.
What is the minimum capital for a PT PMA in 2026?
Under BKPM Regulation 5 of 2025, the minimum paid up capital is Rp 2.5 billion, with a total investment plan above Rp 10 billion per business code per location, excluding land and buildings. Confirm the current rule with a licensed consultant.
How much does it cost to open a cafe in Bali?
Published 2026 estimates range from about Rp 150 to 300 million for a small cafe up to Rp 600 million to 1.5 billion for a large or premium one, before company costs.
What tax do Bali restaurants charge?
A regional restaurant tax, PBJT, of up to 10 percent, plus a service charge set by the venue, commonly 5 to 10 percent.
Opening soon?
Tell us your opening date and we will plan your launch with you.