BPS Releases KBLI 2025, Impact on Taxpayers’ Classification

Statistics Indonesia (BPS) announced that it will issue the 2025 Standard Classification of Indonesian Business Fields (KBLI 2025), superseding the 2020 version. The new KBLI will be used by individual, corporate and government taxpayers to classify their economic activities. The announcement was made on 10 December 2025.

Under Tax Directorate Regulation No. PER-12/PJ/2022, taxpayers must use KBLI to determine their Business Field Classification (KLU). When KBLI changes, the Directorate General of Taxes (DJP) updates the registered KLU by position.

Taxpayers must update their primary KLU based on the highest turnover of the prior year. Failure to do so may affect tax reporting and calculations. BPS is finalising the implementing regulation for KBLI 2025, expected in the coming months.