Is Airbnb Legal in Indonesia? 2026 Rules, Permits & Taxes

Permit required

Yes

Taxes on a stay

10%

Fine for hosting without a permit

Up to Rp25,000,000

Next rule change

June 2027

The rules in brief

Who needs it

Every host, whether an individual or a company, including property managers and owners of villas, homestays and apartment units.^16,17,20,21

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.

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) 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.^16,20

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.²⁰

A real-estate code does not cover tourist rentals

The Ministry of Tourism says many 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 55193.⁸

Tourism standard certificate

The tourism Standard Certificate (Sertifikat Standar Usaha Pariwisata) must be held within one year after the business licence is verified. Certain medium-low-risk activities are exempt.¹ In force since October 10, 2025

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. Hosts also file the Ministry of Tourism's online Accommodation Business Form.^20,21

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; a host who then complies can be reinstated.^8,21 In force since May 26, 2026

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 who share in the owner's daily life. The owner must live in the house.¹ In force since October 10, 2025

Property managers register too

Owners and the companies that manage homes for them both need an NIB. A management company lists KBLI 55900 (other accommodation) while each managed property needs its own accommodation code.²⁰

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.²⁰

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.²⁰

1. 1. Canggu, Bali

   Badung Regency (Kuta Utara district)

   Canggu follows Badung Regency's tax rules: the hotel tax on villa and homestay stays is 10%, registered with the Badung revenue agency, with returns filed monthly. The national NIB and accommodation KBLI apply as everywhere.^3,10,11

   • Hotel tax (PBJT) 10% of the guest's payment, effective 1 January 2024
   • Monthly hotel-tax return due within 10 working days after the tax month
   • A late return costs IDR 100,000
   • NIB with accommodation KBLI, plus the Sanitary Certificate for villas and homestays

2. 2. Seminyak, Bali

   Badung Regency (Kuta district)

   Seminyak is also in Badung Regency, so the same 10% hotel tax and monthly Badung return apply to villas and guesthouses. The national licensing rules apply on top.^3,11

   • Hotel tax (PBJT) 10% under Badung regulation 7 of 2023
   • Monthly return filed with the Badung revenue agency
   • Knowingly filing a false return can bring up to two years in prison
   • NIB with accommodation KBLI

3. 3. Ubud, Bali

   Gianyar Regency

   Ubud sits in Gianyar Regency, which sets its own hotel tax rate by regional regulation within the 10% national ceiling. The national NIB, KBLI and Sanitary Certificate rules apply to villas and homestays there too.^2,20

   • Hotel tax (PBJT) rate set by Gianyar, capped at 10%
   • NIB with accommodation KBLI
   • Local taxpayer number (NPWPD) with the regency revenue agency

4. 4. Denpasar, Bali

   Denpasar City

   Denpasar charges a 10% hotel tax on villas, homestays and similar lodging, with returns and payment due on the 15th of each month. The national NIB and accommodation KBLI apply.^4,12

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

5. 5. Special Region of Jakarta, Java

   Special Capital Region of Jakarta (provincial tax)

   Jakarta charges a 10% hotel tax on villas, homestays and private homes run as hotel-style accommodation, and treats the owner or the person controlling the home as the taxpayer, not the booking platform. The national NIB and KBLI rules apply.^13,20

   • Hotel tax (PBJT) 10% under regional regulation 1 of 2024
   • The owner or occupier of the home pays, not the platform
   • NIB with accommodation KBLI (condominium units use KBLI 55199)

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. The health office inspects the property before issuing it.^1,20 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, a clear ownership status for the premises and a self-assessment document against the villa standard.¹ In force since October 10, 2025

Homestays: written fire and emergency instructions

A homestay must give guests written instructions for avoiding fire and handling other emergencies, including the evacuation route.¹ In force since October 10, 2025

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

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.^2,7 In force since August 6, 2025

Who inspects

Regency and city tourism offices supervise domestic medium-low-risk accommodation, and the Ministry of Tourism supervises businesses with foreign investment (PMA). Inspectors can enter the premises, photograph them and examine the building and equipment.^1,20 In force since October 10, 2025

Bali: levy on foreign guests

Every foreign tourist visiting Bali pays a levy of IDR 150,000 per person, once during the trip, through the Love Bali system. The guest pays it directly, not through the host.^14,15 In force since February 14, 2024

Register for the local hotel tax

Hosts register with the regency or city revenue agency (Bapenda) for a local taxpayer number (NPWPD) and file a monthly return for the hotel tax (PBJT).²⁰

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
• Monthly hotel-tax (PBJT) return and payment to the regency or city^{2,3,4,13,20,22}

• 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
• Tourism licence breaches are met with administrative sanctions in steps: up to three warnings (30, 15 and 10 working days to comply), temporary suspension of the business, then revocation of the licence.^1,20
• 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.^8,21
• 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 or a fine of up to four times the unpaid tax.^3,11

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.^8,21

2. 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; the minister named 1 August 2026 as the date removals would start.^8,21,23

3. 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

4. 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.⁹

5. 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

6. August 6, 2025
   Ministry of Tourism circular urges every short-term accommodation to register

   Circular SE/4/HK.01.03/MP/2025 asked governors, regents and mayors to count, assist and inspect unlicensed short-term accommodation, and asked operators to obtain their business licence by 31 December 2025.⁷

7. 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.^14,15

8. 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.^3,10

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. 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
8. 8. Press Release: Ministry of Tourism Develops API System with OTAs to Strengthen Governance of Tourism Accommodation Sector (26 May 2026) · Ministry of Tourism
9. 9. Siaran Pers: Pemerintah Tidak Melarang Kehadiran OTA, Penataan Difokuskan pada Akomodasi Pariwisata Tanpa Izin (8 December 2025) · Kementerian Pariwisata
10. 10. Surat Edaran Nomor 973/14315/Bapenda tentang Pelaksanaan Pemungutan Pajak Daerah di Kabupaten Badung · Badan Pendapatan Daerah Kabupaten Badung
11. 11. SPTPD Pajak Barang dan Jasa Tertentu (PBJT): Hotel, Restoran, Parkir, Hiburan · Badan Pendapatan Daerah Kabupaten Badung
12. 12. Permakluman: jatuh tempo pelaporan dan pembayaran pajak daerah · Badan Pendapatan Daerah Kota Denpasar
13. 13. PBJT Jasa Perhotelan - Khusus untuk Objek Pajak Hotel · Badan Pendapatan Daerah Provinsi DKI Jakarta
14. 14. FAQ: Foreign tourist levy (Love Bali) · Bali Provincial Government
15. 15. Bali will apply tourism fee for foreign tourists (Love Bali) · Bali Provincial Government
16. 16. Punya Usaha, Tapi Belum Punya NIB? · DPMPTSP Provinsi Jawa Timur
17. 17. FAQ: Pembuatan NIB · DPMPTSP Kabupaten Bantul
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. Responsible hosting in Indonesia · Airbnb Help Center
21. 21. To visit Bali is to care for it · Airbnb
22. 22. Indonesia: Tax considerations on short-term lettings (tax guide, November 2023) · Airbnb
23. 23. Kemenpar tindak 1.600 akomodasi tak berizin dari OTA per Agustus 2026 · ANTARA News