balivillacareThe Bali tourist levy, from the villa's side
Key takeaways
- The levy is IDR 150,000 per foreign visitor, paid once per trip by the visitor to the province. It is not the villa's money and never appears in villa revenue.
- The 2025 amendment, in force from 1 July 2025, exempts holders of a KITAS, KITAP or golden visa — which covers many long-term tenants.
- Villas can sign a cooperation agreement with the province to facilitate payment as an “endpoint”, and may be compensated. It is optional.
- The sanction for not paying is refusal of service at tourist attractions. The regulation does not make a villa responsible for a guest who has not paid.
- The levy and the 10% accommodation tax are different charges. A guest can be subject to both.
Every page about the Bali levy is written for the visitor. This one is written for the villa that visitor sleeps in, from the text of the 2025 amendment.
How to read the numbers on this page. A figure with no marker is quoted from a primary source and linked at the foot of the page. reported means the company that charges it publishes no public rate card, so the range comes from trade reporting rather than from the charging party. modelled means it came out of the model set out on the methodology page, which you can disagree with line by line.
Eight names for three different things
Owners and managers use “tourist tax” for at least three different charges. Only the first row below is the levy.
| What people call it | What it legally is | Where the villa comes in |
|---|---|---|
| Bali tourist levy, “Bali tourist tax”, “Bali levy” | Pungutan bagi Wisatawan Asing — a provincial levy on foreign tourists, set by Perda Provinsi Bali 6/2023 and amended by 2/2025. | IDR 150,000 per foreign visitor, once per trip. Paid by the guest, not by the villa. |
| Love Bali | The provincial government's payment portal and app for the levy. | Where the guest pays. The villa is not part of the payment unless it has signed up. |
| PWA | The Indonesian abbreviation for the levy — Pungutan Wisatawan Asing. | Same thing, same amount. |
| Endpoint | A party that signs a cooperation agreement with the province to facilitate payment. The regulation's elucidation names “hotel, villa, homestay”. | Optional. A villa can be one, and may be compensated for it. |
| Collecting agent | A partner bank that receives the levy. | Not a role a villa takes. |
| Benefit partner (mitra manfaat) | An organization or business that signs up to facilitate payment. | Optional, and may be compensated. |
| “Hotel tax”, PBJT on accommodation | The regency's 10% tax on the accommodation service. | Charged on the booking. A different tax — the levy does not replace it. |
| “Tourism tax” on a statement | Not a legal term. Usually means the accommodation tax, occasionally the levy. | Ask which. If a manager deducts “tourism tax” from your revenue, it is not the levy — the levy was never your money. |
What the 2025 amendment changed
The levy was introduced by Perda Provinsi Bali No. 6 Tahun 2023 and has been collected since February 2024. Perda No. 2 Tahun 2025 — established on 20 June 2025 and in force from 1 July 2025 — rewrote several articles and added new ones. Four of the additions matter to a villa.
Who has to pay — Pasal 4A ayat (1)
Every foreign tourist entering Bali, whether directly from abroad or indirectly through another part of Indonesia. A guest who flew into Jakarta first is not outside it.
Who does not — Pasal 4A ayat (2)
Seven groups are exempt: transport crew; holders of a KITAS or KITAP; diplomatic and service visa holders; family reunification visa holders; student visa holders; golden visa holders; and holders of other visa types, with the detail left to further regulation. For a villa that lets long-term, this is the article that matters: a tenant on a stay permit is in a different position from a guest on a visitor visa, and the permit decides it, not the length of the lease. Long-term letting against nightly.
Villas as endpoints — Pasal 13A and 13B
The province may cooperate with other parties as a collecting agent, a benefit partner or an endpoint. The elucidation defines an endpoint as an accommodation provider — in its words, “hotel, villa, homestay dan sejenisnya” — or an attraction operator, cruise agent or travel agency that signs a cooperation agreement with the province to facilitate payment. Pasal 13B says benefit partners and endpoints may receive compensation, with the procedure left to a governor's regulation.
Two things follow, and both are easy to get wrong. It is an agreement, so a villa that has not signed one has no role in collection. And it is compensated, so a manager who signs one on a villa's behalf is doing something with a value attached — worth knowing about, and worth knowing who keeps it.
What happens to a guest who does not pay — Pasal 16A
A verbal warning, a written warning and/or not being served at tourist attractions. The article names attractions. It does not name accommodation, and nothing in the amendment makes a villa answerable for a guest's unpaid levy.
Not sure what the “tourism tax” line on your statement is?
Tell us which part of Bali the villa is in. Five questions, and your details are the last step.
The levy is not the accommodation tax
This is where the confusion costs money. The accommodation tax — PBJT, capped at 10% by UU No. 1 Tahun 2022 and set at 10% in each villa regency's own regulation — is charged on what the guest pays for the stay and is collected on the villa's side of the ledger. The levy is a provincial charge on the person, once per trip, paid to the province.
| Accommodation tax (PBJT) | Tourist levy | |
|---|---|---|
| Set by | Each regency's Perda, under UU No. 1 Tahun 2022 | The province, Perda 6/2023 as amended by 2/2025 |
| Charged on | What the guest pays for the stay | The visitor, once per trip |
| Amount | 10% in Badung, Gianyar and Denpasar | IDR 150,000 per foreign visitor |
| Villa's role | On the villa's side — a deduction from booking revenue | None, unless it signs an endpoint agreement |
| Stays over one month | Not an object of the tax | Still due unless the guest is exempt |
| KITAS / KITAP guests | Not a factor — the tax is on the service | Exempt |
Two rows in that table cut in opposite directions for long lets: a stay of more than one month is outside the accommodation tax but not, by itself, outside the levy; a tenant with a KITAS is outside the levy but not, by that fact, outside the accommodation tax. The accommodation tax in full.
What an owner or manager should actually do
Tell guests before they arrive
Not because the villa is liable — it is not — but because a guest who learns about it at an attraction gate blames the stay. One line in pre-arrival messages costs nothing.
Check what your statement calls it
If a line labelled tourism tax appears as a deduction from your revenue, ask which tax it is and ask for the receipt. The levy should never be on your statement at all.
Ask whether your manager has signed an endpoint agreement
And if so, on whose behalf, on what terms, and where the compensation goes. It is a reasonable thing for a manager to do; it is also a revenue line that should be visible to the owner. The contract clauses that decide it.
What this page does not cover
- The terms of endpoint agreements and the compensation rate. Left by the regulation to a governor's regulation and to each agreement; not read.
- Visa fees. A separate national charge, not covered here.
- Pergub Bali 2/2024 on the payment procedure. The amendment keeps it in force where consistent; we did not re-read it for this page.
Common questions
How much is the Bali tourist levy?
IDR 150,000 per foreign visitor, paid once per trip before the visitor leaves Indonesia, according to the provincial government's levy portal. It was introduced by Perda Provinsi Bali No. 6 Tahun 2023 and amended by Perda No. 2 Tahun 2025, in force from 1 July 2025.
Does a villa have to collect the tourist levy?
The amended regulation does not put a collection duty on villas. It lets the province sign cooperation agreements with accommodation providers — the elucidation to Pasal 13A names hotels, villas and homestays — to facilitate payment as an “endpoint”, and Pasal 13B says such partners may be compensated. That is an agreement a villa can enter, not an obligation it has without one.
Are long-term tenants exempt from the Bali levy?
Holders of a KITAS or KITAP are exempt under Pasal 4A ayat (2) of the 2025 amendment, as are golden visa holders, student visa holders, family reunification visa holders, diplomatic and service visa holders and transport crew. A long-term tenant on a stay permit is therefore likely to be outside it; a tenant on a visitor visa is not. The permit is what decides it, not the length of the lease.
What happens if a guest has not paid?
Pasal 16A sets the sanctions: a verbal warning, a written warning and/or not being served at tourist attractions. It does not mention accommodation, and it does not make the villa responsible for the guest's payment.
Is the levy the same as the 10% hotel tax?
No. The accommodation tax (PBJT) is a regency tax on the accommodation service, charged on what the guest pays for the stay, and it is on the villa's side of the ledger. The levy is a provincial charge on the visitor, once per trip. A guest in a villa can be subject to both.
Does the levy apply to visitors arriving from Jakarta?
Yes. Pasal 4A ayat (1) of the 2025 amendment covers foreign tourists entering Bali directly from abroad or indirectly through another part of Indonesia.
Can a management company deduct the levy from my revenue?
It should not, because it was never part of your revenue — the guest pays it to the province. If a line described as a tourism tax appears on your statement, ask exactly which tax it is and see the receipt. It is almost always the accommodation tax, which is a real deduction but a different one.
Should my villa become an endpoint?
That depends on the terms of the cooperation agreement and the compensation, which the regulation leaves to a governor's regulation and to the agreement itself. We have not read either, so this page cannot tell you whether it is worth doing — only that the option exists in the law.
Sources cited on this page
- Perda Provinsi Bali No. 2 Tahun 2025 — official text
- Perda Provinsi Bali No. 2 Tahun 2025 — BPK record
- Perda Provinsi Bali No. 6 Tahun 2023 — the original regulation
- Love Bali — Bali provincial government levy portal
- UU No. 1 Tahun 2022 — PBJT on accommodation
Every figure above was read from the source it is attributed to on 20 September 2026. How we check this.