Bali Short-Term Rental Laws & Hotel Tax (2026)

State licence required

Yes

Next rule change

June 2027

The laws in brief

Who needs it

Every host, whether an individual or a company, including property managers and owners of villas, homestays and apartment units.^17,31,32

Issued by

National government, through the Online Single Submission (OSS) system; the Sanitary Certificate is issued by the regency or city health office

Valid for

The NIB stays valid while the business operates; a tourism Standard Certificate, where required, must be held within one year after the licence is verified.

Processing

About 20 days for the NIB

On listings

The number must appear on every listing

Platform checks

Airbnb collects the NIB, KBLI and NKU from hosts. The Ministry of Tourism identifies listings without a verified licence and platforms remove them two months after notice; automatic checking against OSS is targeted for June 2027.

Fees

Who qualifies

• Choose the accommodation KBLI that matches the property: 55130 homestay (Pondok Wisata), 55193 villa, 55199 other short-term accommodation (also used for condominium units), 55900 other accommodation (property managers).
• A villa is a whole private house let to tourists and managed by its owner; a homestay is the owner's own home, partly let, with at most five guest bedrooms.
• A real-estate code such as KBLI 68111 does not cover renting to tourists; the company deed must be amended to an accommodation code.
• Depending on the area, building, plumbing and electrical permits, zoning approval and locational clearance may also be required.
• Companies with foreign investment (PMA) cannot apply through OSS in Bali for 18 low and medium-low risk codes, including other accommodation provision, since May 2026.

How to apply

1. 1 Create an account on the OSS website (oss.go.id) with the personal or company details.
2. 2 Enter the business data and choose the accommodation KBLI code that matches the property.
3. 3 Submit the application; OSS issues the NIB, normally within about 20 days.
4. 4 Apply on OSS for the extra certificates the accommodation type needs, such as the Sanitary Certificate (SLS) through the supporting-licence menu.
5. 5 Enter the NIB, KBLI and Business Activity Number (NKU) on each Airbnb listing and file the Ministry of Tourism's Accommodation Business Form.
6. 6 Register with the regency or city revenue agency for a local taxpayer number (NPWPD), in Badung through the E-Palapa app or website, and file monthly hotel-tax returns.

Permit rules

Business identification number (NIB)

Every host, whether an individual or a company, needs a Business Identification Number (Nomor Induk Berusaha, NIB) from the national Online Single Submission (OSS) system. The NIB is issued by the national government and has no fee.^17,31

Accommodation business code (KBLI)

The NIB must carry an accommodation business classification (KBLI) that matches the property: 55130 for a homestay (Pondok Wisata), 55193 for a villa, 55199 for other short-term accommodation and 55900 for other accommodation. One NIB can cover several properties, each with its own code.³¹

A real-estate code does not cover tourist rentals

The Ministry of Tourism notes that many Bali villa owners hold KBLI 68111, a real-estate code. Renting to tourists as a villa requires amending the company deed and registering under an accommodation code such as KBLI 55193.⁹

Platforms remove unlicensed listings

The Ministry of Tourism sends booking platforms lists of listings without a verified licence. Each listed host has two months to obtain the licence before the platform is asked to take the listing down.^9,32 In force since May 26, 2026

NIB, KBLI and NKU on the listing

Hosts give Airbnb their NIB, their KBLI and their Business Activity Number (Nomor Kegiatan Usaha, NKU), entered under Regulations in each listing's settings.^31,32

Villas: whole houses let to tourists

A villa is a private house let as a whole to tourists for a set period and managed by its owner. It is classed as medium-low risk under the Ministry of Tourism's business standards.¹ In force since October 10, 2025

Homestays: the owner lives in the home

A homestay (Pondok Wisata) is an individual's own residence, partly let by the day to tourists. The owner must live in the house.¹ In force since October 10, 2025

Condominium and apartment units

A listing in a condominium or apartment registers under KBLI 55199 (other short-term accommodation). Building rules and owner agreements apply on top of the licence.³¹

Zoning, building and fire approvals

Depending on the area, hosts may also need building, plumbing and electrical permits, zoning approval, locational clearance and fire safety insurance. These are separate from the NIB.³¹

Land use is set district by district

Each district has its own detailed spatial plan (RDTR) that decides what may be built where. In Badung, plans for Kuta, Kuta Utara and Kuta Selatan run from 2021 to 2041; Ubud district in Gianyar has a plan for 2023 to 2043.^8,27

Rice fields cannot be converted to other uses

Under Governor's Instruction 5 of 2025, Bali's regents and mayors are asked not to approve the conversion of farmland, including protected sustainable food-crop land (LP2B) and the standard rice-field area, to non-farm uses.²¹ In force since December 2025

No new hotels or villas on productive land

The province describes a moratorium on commercial building of hotels, villas and restaurants on productive land, announced in September 2025 after deadly floods.^22,34 In force since September 2025

Nominee land ownership is banned

Provincial Regulation 4 of 2026 bans holding land through a nominee ('pinjam nama') arrangement and tightens control of productive-land conversion. Breaches of the productive-land rules face administrative sanctions from a written warning up to demolition.^7,23 In force since February 24, 2026

Foreign-investment companies: new OSS registration closed for some codes

Since the third week of May 2026, companies with foreign investment (PMA) cannot apply through OSS in Bali for 18 low and medium-low risk business codes, among them other accommodation provision, budget hotels, small star hotels and real estate. Companies already licensed stay in place and still file their investment activity reports (LKPM).²⁴ In force since May 2026

1. 1. Canggu

   Badung Regency (Kuta Utara district)

   Canggu is in the Kuta Utara district of Badung Regency, so Badung's 10% hotel tax on villa and homestay stays applies, with the taxpayer number registered through the regency's E-Palapa system. The Kuta Utara spatial plan (2021 to 2041) governs what can be built, and the province's ban on converting rice fields applies to plots there. The national NIB and accommodation KBLI apply as everywhere.^{3,13,26,27,29}

   • Hotel tax (PBJT) 10% under Badung regulation 7 of 2023, effective 1 January 2024
   • Local taxpayer number (NPWPD) through the E-Palapa app or website
   • Monthly return due within 10 working days after the tax month; a late return costs IDR 100,000
   • Land use follows the Kuta Utara RDTR (Badung Regent Regulation 9 of 2021)

2. 2. Ubud

   Gianyar Regency (Ubud district)

   Ubud sits in Gianyar Regency, which sets its own hotel tax rate by regional regulation within the 10% national ceiling. Land use in the district follows a detailed spatial plan for 2023 to 2043, and the governor has named Ubud among five planned low-emission areas. The national NIB, KBLI and Sanitary Certificate rules apply to villas and homestays there too.^8,25,31

   • Hotel tax (PBJT) rate set by Gianyar, capped at 10%
   • NIB with accommodation KBLI
   • Local taxpayer number (NPWPD) with the regency revenue agency
   • Land use follows the Ubud RDTR (Gianyar Regent Regulation 7 of 2023)

3. 3. South Kuta

   Badung Regency (Kuta Selatan district)

   South Kuta (Kuta Selatan), which includes Pecatu, is in Badung Regency and follows its 10% hotel tax. On 21 July 2025 Badung demolished 48 buildings without permits at Bingin beach in Pecatu, which stood on regency land. Land use follows the Kuta Selatan spatial plan for 2021 to 2041.^3,27,28

   • Hotel tax (PBJT) 10% under Badung regulation 7 of 2023
   • Land use follows the Kuta Selatan RDTR (Badung Regent Regulation 59 of 2021)
   • 48 buildings without permits demolished at Bingin beach, Pecatu, on 21 July 2025
   • NIB with accommodation KBLI and Sanitary Certificate for villas and homestays

4. 4. Seminyak

   Badung Regency (Kuta district)

   Seminyak is a kelurahan in the Kuta district of Badung Regency, so the same 10% hotel tax and monthly Badung return apply to villas and guesthouses. Badung's revenue agency asks new taxpayers for the owner's ID, copies of permits, a lease or ownership certificate and a front photo of the premises. The national licensing rules apply on top.^3,26,27,30

   • Hotel tax (PBJT) 10% under Badung regulation 7 of 2023
   • Taxpayer registration in E-Palapa with ID, permits, lease or ownership certificate and a photo of the premises
   • Knowingly filing a false return can bring up to two years in prison
   • Land use follows the Kuta RDTR (Badung Regent Regulation 8 of 2021)

5. 5. Kuta

   Badung Regency (Kuta district)

   Kuta is a district of Badung Regency and follows its 10% hotel tax. The governor named Kuta in August 2026 as one of five planned low-emission areas, where rooftop solar is to be pushed for hotels and villas; the zones are still being mapped. Land use follows the Kuta spatial plan for 2021 to 2041.^3,25,27

   • Hotel tax (PBJT) 10% under Badung regulation 7 of 2023
   • Land use follows the Kuta RDTR (Badung Regent Regulation 8 of 2021)
   • Named in August 2026 as a planned low-emission area

6. 6. Denpasar

   Denpasar City

   Denpasar charges a 10% hotel tax on villas, homestays and similar lodging, with reports and payments due on the 15th of each month. The governor has also named Sanur in Denpasar as a planned low-emission area. The national NIB and accommodation KBLI apply.^4,14,25

   • Hotel tax (PBJT) 10%
   • Monthly report and payment due on the 15th
   • NIB with accommodation KBLI and Sanitary Certificate

What the host still handles

• National Business Identification Number (NIB) with an accommodation KBLI, through OSS
• Local taxpayer number (NPWPD) with the regency or city revenue agency (in Badung through the E-Palapa app)
• Monthly hotel-tax (PBJT) return and payment to the regency or city^3,4,31,33

Homestays: up to five guest bedrooms

A homestay may offer at most five guest bedrooms, each separate from the owner's own bedrooms and with at least one bed.¹ In force since October 10, 2025

Sanitary certificate (SLS)

Villas and homestays need a Sanitary Certificate (Sertifikat Laik Sehat, SLS) from the regency health office, applied for through OSS after the NIB is issued.^1,31 In force since October 10, 2025

Villas: first-aid kit and fire extinguisher

A villa must have a working first-aid kit and fire extinguisher, a clean water supply, secure storage for guests' belongings and a clear ownership status for the premises.¹ In force since October 10, 2025

Foreign guests must stay in licensed accommodation

Governor's Circular 7 of 2025 sets out duties for foreign tourists in Bali, including staying only in accommodation that holds the required permits and paying the foreign tourist levy.²⁰ In force since March 24, 2025

Provincial licence audit (Bali Kerthi Compliance)

The Bali Provincial Government audits tourism accommodation licences under a programme called Bali Kerthi Compliance, which checks administration, business standards and sustainability.¹⁹

Guest records and foreign-guest reporting

Homestay hosts record each guest's identity at check-in and report foreign nationals to the authorities. Every accommodation owner must give immigration officers the details of foreign guests when they ask.^1,6 In force since October 10, 2025

Levy on foreign guests

Every foreign tourist pays IDR 150,000 once per trip through the Love Bali system, at airport and port counters, or at registered endpoints such as hotels. Residence-permit holders (KITAS, KITAP) are exempt, and Airbnb advises hosts to remind guests to pay.^15,16,32 In force since February 14, 2024

Register for the local hotel tax

Hosts register with the regency or city revenue agency for a local taxpayer number (NPWPD) and file a monthly hotel-tax return. In Badung the application is made in the E-Palapa app or website with copies of the owner's ID and permits, a lease or ownership certificate and a photo of the premises.^26,31

Monthly return deadlines

Badung hotel-tax returns are due within 10 working days after the end of the tax month. Denpasar sets the 15th of each month for reports and payments.^13,14

Daily and weekly stays are the target

The Ministry of Tourism's licensing drive covers short-term accommodation let by the day or week to visitors. For the local hotel tax, private homes, apartments and condominiums let for more than one month are not treated as hotel-style accommodation.^2,11 In force since August 6, 2025

• A host who does not give immigration officers the details of foreign guests when asked faces up to three months' confinement or a fine of up to IDR 25,000,000.⁵
• Converting protected farmland (LP2B) to other uses can bring up to five years in prison and a fine of IDR 1 billion, the Governor said when issuing the 2025 instruction.²¹
• Tourism licence breaches are met with administrative sanctions in steps: warnings, temporary suspension of the business, then revocation of the licence.¹
• After a revocation, a new licence application can be filed no sooner than one year later.¹
• Listings without a verified licence are taken down by booking platforms two months after the Ministry of Tourism notifies them.^9,32
• In Badung, a hotel-tax return filed late costs IDR 100,000 per return; knowingly filing a false return can bring up to two years in prison.^3,13
• Breaches of the productive-land rules in Provincial Regulation 4 of 2026 face administrative sanctions from a written warning to closure of the site, licence revocation and demolition.²³

1. June 2027 Upcoming
   Automatic licence check against OSS targeted

   The Ministry of Tourism aims to launch an interface that checks each host's NIB, KBLI and activity number against OSS, after which platforms may not market listings without a valid NIB and matching KBLI.^9,32

2. October 16, 2026
   Governor asks platforms not to market unlicensed villas

   Governor Koster repeated his call for accommodation platforms to require a permit before marketing a villa or rental home in Bali.³⁵

3. August 5, 2026
   Five low-emission areas planned, including Kuta, Ubud and Sanur

   The Governor named Nusa Dua and Kuta in Badung, Ubud in Gianyar, Sanur in Denpasar and Nusa Penida as low-emission areas and asked for rooftop solar on hotels, restaurants, villas and homes there; the zones are still being mapped.²⁵

4. May 26, 2026
   Unlicensed listings to be removed after a two-month notice

   The Ministry of Tourism said it would send platforms a list of listings without a licence, to be removed two months after notice.^9,32

5. May 2026
   New foreign-investment OSS registrations closed for 18 business codes

   From the third week of May 2026, companies with foreign investment cannot apply through OSS in Bali for 18 low and medium-low risk business codes, including other accommodation provision, budget hotels and real estate; announced on 22 July 2026.²⁴

6. February 24, 2026
   Provincial Regulation 4 of 2026: productive land and nominee ownership

   Bali enacted Provincial Regulation 4 of 2026 on controlling the conversion of productive land and banning the transfer of land ownership through nominee arrangements.^7,23

7. February 11, 2026
   Bali's governor asks Airbnb to drop unlicensed and non-tax-paying listings

   Governor Wayan Koster told Airbnb's Southeast Asia management that villas and tourism businesses promoted in Bali must be licensed and up to date on tax.¹⁸

8. December 8, 2025
   Ministry and platforms agree a licence deadline for all listings

   The Ministry of Tourism wrote to booking platforms with a target of 31 March 2026 for every marketed accommodation to hold a licence, with unlicensed merchants to be stopped from selling.¹⁰

9. December 3, 2025
   Governor's Instruction 5 of 2025 bans farmland conversion

   The Governor issued Instruction 5 of 2025, asking all regents and mayors to refuse approval for converting farmland, including protected LP2B land, to non-farm uses.²¹

10. October 10, 2025
    Tourism business standards and sanctions regulation

    Ministry of Tourism Regulation No. 6 of 2025 set the standards for villas, homestays and other accommodation, the supervision rules and the sanction ladder, and took effect on promulgation.¹

11. September 15, 2025
    Moratorium on hotels and villas on productive land

    After deadly floods, the Governor announced a moratorium on commercial hotels, villas and restaurants on productive land and water-catchment areas, starting in 2025.^22,34

12. March 24, 2025
    Governor's Circular 7 of 2025 on foreign tourists

    The Governor issued Circular 7 of 2025, which tells foreign tourists to stay only in accommodation that holds the required permits and to pay the tourist levy.²⁰

13. February 14, 2024
    Bali levy on foreign tourists starts

    Bali began charging every international tourist IDR 150,000 per person through the Love Bali platform.^15,16

14. January 1, 2024
    Badung's new regional tax law: 10% hotel tax on villas and homestays

    Badung Regency's regional tax regulation No. 7 of 2023, which sets the hotel tax at 10% for villas, homestays and private homes run as hotel-style accommodation, took effect on 1 January 2024.^3,12

Estimate what a home could earn

1. 1. Peraturan Menteri Pariwisata Nomor 6 Tahun 2025 tentang Standar Kegiatan Usaha, Tata Cara Pelaksanaan Pengawasan, dan Sanksi Administratif pada Penyelenggaraan Perizinan Berusaha Berbasis Risiko Sektor Pariwisata · Kementerian Pariwisata (JDIH)
2. 2. Undang-Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan antara Pemerintah Pusat dan Pemerintahan Daerah · Direktorat Jenderal Perimbangan Keuangan, Kementerian Keuangan
3. 3. Peraturan Daerah Kabupaten Badung Nomor 7 Tahun 2023 tentang Pajak Daerah dan Retribusi Daerah · Badan Pendapatan Daerah Kabupaten Badung
4. 4. Peraturan Daerah Kota Denpasar Nomor 5 Tahun 2023 tentang Pajak Daerah dan Retribusi Daerah · Badan Pendapatan Daerah Kota Denpasar
5. 5. UU Keimigrasian, Bab XI Ketentuan Pidana (Undang-Undang Nomor 6 Tahun 2011) · Direktorat Jenderal Imigrasi
6. 6. Undang-Undang Republik Indonesia Nomor 6 Tahun 2011 tentang Keimigrasian (full text) · JDIH Kementerian Keuangan
7. 7. Peraturan Daerah Provinsi Bali Nomor 4 Tahun 2026 tentang Pengendalian Alih Fungsi Lahan Produktif dan Larangan Alih Kepemilikan Lahan Secara Nomine (record) · JDIH Provinsi Bali
8. 8. Peraturan Bupati Gianyar Nomor 7 Tahun 2023 tentang Rencana Detail Tata Ruang Kecamatan Ubud Tahun 2023-2043 · Pemerintah Kabupaten Gianyar (JDIH BPK)
9. 9. Press Release: Ministry of Tourism Develops API System with OTAs to Strengthen Governance of Tourism Accommodation Sector (26 May 2026) · Ministry of Tourism
10. 10. Siaran Pers: Pemerintah Tidak Melarang Kehadiran OTA, Penataan Difokuskan pada Akomodasi Pariwisata Tanpa Izin (8 December 2025) · Kementerian Pariwisata
11. 11. Surat Edaran Menteri Pariwisata Nomor SE/4/HK.01.03/MP/2025 tentang Himbauan Pendaftaran Perizinan Berusaha bagi Pelaku Usaha Penyediaan Akomodasi Pariwisata · Kementerian Pariwisata
12. 12. Surat Edaran Nomor 973/14315/Bapenda tentang Pelaksanaan Pemungutan Pajak Daerah di Kabupaten Badung · Badan Pendapatan Daerah Kabupaten Badung
13. 13. SPTPD Pajak Barang dan Jasa Tertentu (PBJT): Hotel, Restoran, Parkir, Hiburan · Badan Pendapatan Daerah Kabupaten Badung
14. 14. Permakluman: jatuh tempo pelaporan dan pembayaran pajak daerah · Badan Pendapatan Daerah Kota Denpasar
15. 15. FAQ: Foreign tourist levy (Love Bali) · Bali Provincial Government
16. 16. Bali will apply tourism fee for foreign tourists (Love Bali) · Bali Provincial Government
17. 17. Punya Usaha, Tapi Belum Punya NIB? · DPMPTSP Provinsi Jawa Timur
18. 18. Gubernur Koster Minta Airbnb Keluarkan Usaha dan Jasa Pariwisata di Bali yang Tak Berizin dan Tak Bayar Pajak · Pemerintah Provinsi Bali
19. 19. Siaran Pers: Kemenpar Dorong Penguatan Tata Kelola Akomodasi Pariwisata di Bali (10 April 2026) · Kementerian Pariwisata
20. 20. Tertibkan Turis Asing yang Berulah di Bali, Gubernur Koster Keluarkan SE Nomor 7 Tahun 2025 · Biro Humas dan Protokol, Pemerintah Provinsi Bali
21. 21. Gubernur Bali Terbitkan Instruksi Larangan Alih Fungsi Lahan Pertanian (Instruksi Gubernur Nomor 5 Tahun 2025) · Pemerintah Provinsi Bali
22. 22. Moratorium Horizontal Investasi Pariwisata sebagai Instrumen Perlindungan Sistem Sosial-Ekologis Bali · Sistem Informasi Wilayah dan Tata Ruang Bali (TARUBALI), Pemerintah Provinsi Bali
23. 23. Implementasi Kebijakan Pengendalian Alih Fungsi Lahan Produktif di Bali · Sistem Informasi Wilayah dan Tata Ruang Bali (TARUBALI), Pemerintah Provinsi Bali
24. 24. Gubernur Koster Batasi Akses OSS untuk PMA di Sejumlah KBLI, Lindungi UMKM Lokal dari Persaingan Tidak Sehat (24 July 2026) · Pemerintah Provinsi Bali
25. 25. Tingkatkan Kualitas Pariwisata Berkelanjutan, Gubernur Koster Gencarkan 5 Kawasan di Bali Rendah Emisi (6 August 2026) · Pemerintah Provinsi Bali
26. 26. Pendaftaran Wajib Pajak (NPWPD) Hotel, Restoran, Hiburan dan Parkir Kabupaten Badung · Badan Pendapatan Daerah Kabupaten Badung
27. 27. Profil Kabupaten Badung · Sistem Informasi Wilayah dan Tata Ruang Bali (TARUBALI), Pemerintah Provinsi Bali
28. 28. Pastikan Prosedur Sesuai Aturan, Bupati Adi Arnawa Tertibkan Bangunan Liar di Pantai Bingin · Pemerintah Kabupaten Badung
29. 29. Pohon Tumbang di Jalan Raya Canggu, Gang Pratama, Desa Canggu, Kecamatan Kuta Utara · Badan Penanggulangan Bencana Daerah Kabupaten Badung
30. 30. Pelatihan Pencegahan dan Mitigasi Bencana di Kantor Kelurahan Seminyak, Kecamatan Kuta, Kabupaten Badung · Badan Penanggulangan Bencana Daerah Kabupaten Badung
31. 31. Responsible hosting in Indonesia · Airbnb Help Center
32. 32. To visit Bali is to care for it · Airbnb
33. 33. Indonesia: Tax considerations on short-term lettings (tax guide, November 2023) · Airbnb
34. 34. Pemprov Bali Moratorium Pembangunan Hotel dan Vila di Lahan Produktif dan Resapan Air · Metro TV News
35. 35. Gubernur Bali minta platfrom akomodasi tak pasarkan vila tak berizin (16 October 2026) · ANTARA News