balivillacarePondok Wisata: the homestay code, and the villa code next to it
Key takeaways
- Pondok Wisata is Indonesia's homestay classification: a dwelling the owner lives in and lets in part, so that guests share the owner's daily life.
- Its code changed in December 2025. KBLI 2025 calls it “Rumah Tinggal Sewa (Homestay)”, code 55201; under KBLI 2020 it was 55130.
- A villa is a different code — 55203, formerly 55193 — and the test between them is whether the owner lives in the house.
- The investment list allocates both Pondok Wisata and Vila to cooperatives and MSMEs, in the same appendix row.
- A homestay still pays the 10% accommodation tax. Badung's and Denpasar's regulations name pondok wisata explicitly.
Pondok Wisata is searched far more than any other licensing term in this subject, and most of what comes back is either a guesthouse called Pondok Wisata or an explanation written before the codes changed.
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 in the same neighbourhood
The confusion around this term is mostly vocabulary. These are the words that appear around it, what each legally is, and where it matters.
| What people call it | What it legally is | Why it matters |
|---|---|---|
| Pondok Wisata | The old name. KBLI 2020 code 55130. | Still the name tourism regulations and regency tax regulations use. |
| Homestay, Rumah Tinggal Sewa | The KBLI 2025 name. Code 55201. | The code a new registration would use. |
| Villa, Aktivitas Vila | Private houses let specifically to tourists with their facilities, managed by the owner. KBLI 2025 55203, formerly 55193. | The difference from a homestay is whether the owner lives in it. |
| Bungalow, cottage, bed and breakfast | Named in KBLI 2025 55209, “other short-term accommodation”, with hostels, cabins and glamping. | A third code, for what is neither a homestay nor a villa. |
| Guest house, Hotel Melati | KBLI 2020 codes 55199 and 55120, as the investment list still writes them. | In the same allocated row as Pondok Wisata and Vila. |
| Accommodation intermediation | Bringing guests and providers together for a commission. KBLI 2025 55400. | What a booking agent or platform does — not a license for the house. |
| “Homestay license”, “villa license” | Not single documents. The KBLI code sits on a business registration (NIB) through OSS, with sector permits on top. | Ask which registration, under which code, in whose name. |
| OSS | The government's online single submission system for business licensing. | Where the registration and its KBLI codes can be seen. |
What the definition actually says
KBLI 2025 describes 55201 as short-term accommodation for the public, paid daily or weekly, provided by an individual using a residential building occupied by its owner and let in part, giving tourists the chance to take part in the owner's daily life. The wording is carried over from the KBLI 2020 definition of Pondok Wisata; the name and the number changed, the substance did not.
The test that decides it
Three words in that definition do the work: dihuni oleh pemiliknya — occupied by its owner. A house the owner lives in, with two rooms let to guests, fits. A four-bedroom house with a pool, let whole while the owner lives in Sydney, does not fit, whatever it happens to be registered as. That house is described by the villa code.
What the villa code says, next to it
KBLI 2025 describes 55203 as short-term accommodation for the public made up of private houses let specifically to tourists together with their facilities, and dikelola sendiri oleh pemiliknya — managed by the owner. So the two definitions share the owner, and differ on where the owner is: living in the house, or letting the whole of it. Anything that is neither — bungalows, cottages without daily housekeeping, bed and breakfast units, hostels — is named in a third code, 55209, other short-term accommodation.
The same diagram as a table
| KBLI 2025 | KBLI 2020 | Name | Investment list |
|---|---|---|---|
| 55203 | 55193 | Villa | Allocated to cooperatives and MSMEs |
| 55201 | 55130 | Homestay (Pondok Wisata) | Allocated to cooperatives and MSMEs |
The codes changed in December 2025
Peraturan BPS No. 7 Tahun 2025, established on 17 December 2025, replaced the KBLI 2020 classification. Pasal 6 repeals the 2020 regulation outright. Pasal 5 gave every existing user of the classification six months to adjust.
| KBLI 2020 | KBLI 2025 | |
|---|---|---|
| Homestay / Pondok Wisata | 55130 Pondok Wisata | 55201 Rumah Tinggal Sewa (Homestay) |
| Villa | 55193 Vila | 55203 Aktivitas Vila |
Two codes sit beside these and are often confused with them: 55400, accommodation intermediation for a commission, which is what a booking platform or agent does; and 68292, managing residential property for a fee. Neither describes the house itself.
Most explanations online still give the 2020 numbers. That is not a small detail: a code is what a business registration is made of, and a registration made against a repealed list is a question worth asking about rather than assuming away.
Who the investment list says may run it
A separate instrument decides who may carry on a business field at all: the investment list, Perpres 10/2021 as amended by Perpres 49/2021. Its Appendix II is the list of fields allocated to cooperatives and MSMEs, or open to large businesses only in partnership with them.
What the appendix row shows
Row 48, accommodation, on page 15 of Appendix II, lists Hotel Melati (55120), Pondok Wisata (55130), Guest House (55199) and Vila (55193) — each with its mark in the column headed dialokasikan untuk Koperasi dan UMKM, and none in the separate kemitraan column. The appendix still uses the KBLI 2020 codes; it has not been re-issued against KBLI 2025.
Why the column matters
Perpres 10/2021 Pasal 5 ayat (1) makes allocation and partnership two different things: fields allocated to cooperatives and MSMEs, and fields open to large businesses that partner with them. Permeninves/BKPM 5/2025 Pasal 26 ayat (1) makes every foreign investment company a large business. A new investment list is being drafted (a replacement is being draftedreported); until it is issued, this is the list in force. What that means for a PT PMA.
Not sure which code your villa is registered under?
Start there. Five questions, and your details are the last step.
A homestay still pays the accommodation tax
Being small does not take a homestay outside the regency tax. The Badung and Denpasar regulations both list pondok wisata by name among the accommodation services subject to PBJT, at 10%, alongside vila. A homestay also carries the same final income tax on rent as anything else let, under PP No. 34 Tahun 2017. The tax stack and the annual property tax.
What this page does not tell you
- The sector standards for a homestay — room limits, facilities and the tourism ministry's requirements. Not read for this page; figures quoted online were not traceable to a text we could open.
- How an existing 55130 registration is migrated on OSS. An administrative question for whoever manages the registration.
- Appendix III of the investment list (fields with specific requirements). Its scan has no readable text layer, so we make no claim about it.
Common questions
What is Pondok Wisata?
It is the Indonesian classification for a homestay: short-term accommodation, paid daily or weekly, run by an individual in a dwelling the owner lives in and lets in part, so that guests share the owner's daily life. Under KBLI 2020 it was code 55130; under KBLI 2025 — Peraturan BPS No. 7 Tahun 2025 — the same definition is code 55201, “Aktivitas Rumah Tinggal Sewa (Homestay)”.
What is the KBLI code for Pondok Wisata now?
55201 under KBLI 2025, which replaced KBLI 2020 by Peraturan BPS No. 7 Tahun 2025, established 17 December 2025. Pasal 6 of that regulation repeals the 2020 list and Pasal 5 gave existing users six months to switch.
Can a foreigner get a Pondok Wisata license?
The investment list allocates Pondok Wisata (55130) to cooperatives and MSMEs: Perpres 49/2021 Appendix II marks it in the allocated column. A foreign investment company is a large business under Permeninves/BKPM 5/2025 Pasal 26. The definition itself also assumes the owner lives in the house. How any particular arrangement fits is a question for a licensed adviser.
What is the difference between Pondok Wisata and a villa?
Whether the owner lives there. A homestay (55201) is a dwelling the owner occupies and lets in part. A villa (55203) is a private house let to tourists with its facilities. A four-bedroom house let whole while the owner lives abroad is not a homestay on the definition, whatever it is registered as.
Is a villa also restricted to Indonesian businesses?
The same appendix row lists Vila (55193) in the allocated column too, not the partnership column. That is the point most writing about Bali villas gets wrong. What the texts say about a PT PMA.
Does a Pondok Wisata pay the 10% accommodation tax?
The Badung and Denpasar tax regulations both list pondok wisata by name among the accommodation services subject to PBJT, at 10%. Being a homestay rather than a hotel does not take it outside the tax.
I registered under 55130 years ago. Is that still valid?
KBLI 2020 was repealed in December 2025, and existing users were given six months to adjust. What that means for an existing registration on OSS is a question for whoever manages it — worth asking specifically, rather than assuming the old code carries over by itself.
Sources cited on this page
- Peraturan BPS No. 7 Tahun 2025 — KBLI 2025, official text
- Perpres No. 10 Tahun 2021 — investment business fields, Pasal 5
- Perpres No. 49 Tahun 2021 — Lampiran II, allocated fields
- Permeninves/BKPM No. 5 Tahun 2025 — Pasal 26, 27
- BPS — KBLI 2020 class 55193 (repealed)
- BPS — KBLI 2020 class 55130 (repealed)
- Perda Kab. Badung No. 7 Tahun 2023 — accommodation services
- Perda Kota Denpasar No. 5 Tahun 2023 — accommodation services
Every figure above was read from the source it is attributed to on 20 September 2026. How we check this.