Bali villa running costs: every line, and the rule that sets it

Projections of Bali villa returns usually show a management fee and “operating costs” as one percentage. Most of those costs are set by rules that can be read: the minimum wage decision, the social security rates, the electricity tariff, the regency's Perda. This page lists each line with the rule behind it and links to the page that reads that rule in full.

The cost lines

Fixed and variable

Staff, electricity standing costs, land tax and the banjar contribution are paid whether the villa is booked or not. Booking commissions, the management fee, income tax and most of the electricity and water move with occupancy. In a quiet month the fixed lines remain; that is the first thing to check in any projection. What occupancy BPS publishes.

What guests pay, not the owner

The hotel tax — up to 10% of what the guest pays — is charged to guests and paid over by the villa as supplier (the business supplying the stay). The provincial tourist levy of IDR 150,000 per foreign visitor is paid by visitors. Neither is a cost to the owner, though filing the hotel tax is the villa's job and late returns carry a fine of IDR 100,000 per return in Badung.

Staff: the largest fixed line

The 2026 regency minimum wage is IDR 3,791,002.57 per month in Badung, IDR 3,499,878.78 per month in Denpasar and IDR 3,316,798.48 per month in Gianyar (Governor's decision, as reported by ANTARA). It is a statutory floor for each worker, not a market wage. On top of it the employer pays the religious holiday allowance — one month's wage for a worker with 12 months' service, 7 days before the holiday — and its share of BPJS: work accident 0.24–1.74% by risk class, death 0.3%, old age 3.7%, pension 2% and health 4%.

Most villas pay above the floor, and a service charge shared with staff adds to it. Service charge. Staff costs in full.

Utilities: electricity and water

A villa's electricity class decides its tariff: household or business (Permen ESDM 7/2024 Pasal 3). The business B-2 tariff for 6,600 VA to 200 kVA is IDR 1,444.70 per kWh; B-1 is IDR 1,100 per kWh. Tariffs are reviewed every three months. The regency adds a tax on electricity — 7% in Badung, 10% in Denpasar — on the bill or the token purchase.

Water from a bore well is a regency tax object at 20% of the groundwater acquisition value in Badung and Denpasar, measured by a meter. The groundwater tax. Piped PDAM tariffs are not covered here.

Land tax, the owner's taxes, and revenue-linked costs

PBB is charged at no more than 0.5% on a taxable base of 20–100% of NJOP of the NJOP value, with at least IDR 10,000,000 untaxed (UU 1/2022 Pasal 40-41); Badung sets the base share at 20% for most properties (Perbup 11/2025). PBB in full. The banjar contribution is set by the village, not by statute. The banjar fee.

The owner's income tax on nightly letting is business income, not the 10% final tax on rent. The rental tax page. A company adds its annual filings and reports. PT PMA obligations.

Revenue-linked costs: channels and management

Booking channels charge commission on each stay: Booking.com 15%, Agoda 15–25%, and Airbnb's split host fee 3% (each from the platform's own help pages; the real figure is in the villa's contract). Published management rate cards run from 10% to 20% of revenue, and whether staff are inside or outside the fee changes what that percentage means. Fee models. The yield estimator puts these lines together.

What this page does not cover

• Repairs, pool care, furniture replacement and insurance. No rule sets them.
• PDAM piped-water tariffs.
• Market wages above the minimum.

Common questions