Running a yoga or wellness retreat at a Bali villa: which licenses apply

Villas across Ubud, Canggu and Uluwatu host yoga retreats, teacher trainings and wellness weeks. The villa's own license is for accommodation; the classes, treatments and trainings are other activities with their own codes, risk levels and, for spa, a different regional tax rate. This page reads the 2025 business codes in OSS, the 2025 tourism business standards, the 2025 licensing regulation, Badung's tax Perda and the immigration rules on visit visas.

Seven words on a retreat license

The terms in OSS and the regulations.

Which activity sits in which code

Yoga and training

KBLI 85510, sports and recreation education, includes day and overnight sports training camps and activities by instructors and coaches, with yoga training named; yoga studios and gyms belong in 9311 instead (OSS — KBLI 2025 85510 (2026)). OSS rates it high risk, needing a license from the regent or mayor, under the education sector. A multi-week teacher training sold to guests is the activity the code describes.

Spa and treatments

KBLI 96230 covers daily spa, sauna and steam baths, rated medium-high risk with a standard certificate from the governor and a health certificate (OSS — KBLI 2025 96230 (2026)). The code excludes physical wellness services provided as part of an accommodation business, which belong in division 55. Massage for health, reflexology and energy therapies are a health-ministry code, 86992. The 2025 spa standard classifies Health SPA and Wellness SPA; Health SPA therapists need competency certificates and a traditional-healer registration, and the Wellness SPA's spiritual dimension lists meditation, yoga, mindfulness and retreats (Permenpar 6/2025).

The villa's own code

KBLI 55203 is short-term accommodation in private houses let to tourists and run by their owners, medium-low risk, open only to micro, small and medium businesses (OSS 55203). The villa standard.

One NIB, several activities, and the tax on each

Every business holds only one NIB (PP 28/2025 Pasal 206(2)), classifies its main and supporting activities, and enters data for each five-digit KBLI and location (Pasal 210-211); a supporting activity can be a source of income. A villa business adding retreats adds the codes to the same NIB, each with its own risk level and license.

Badung's Perda sets PBJT at 10% on food and drink, hotel services and most entertainment, and a special 40% on entertainment at discos, karaoke, night clubs, bars and steam bath/spa (Perda Badung 7/2023 Pasal 28). Hotel services include renting meeting rooms at a hotel-service provider, and villas are named among them (Pasal 22). Food and drink below IDR 10 million a month is exempt (Pasal 20). Which rate applies to a retreat package that bundles rooms, meals, classes and treatments is a question the Perda does not answer in terms; itemizing matters. Hotel tax filing.

Foreign teachers and facilitators

The immigration portal's visit-visa pages state: “You are prohibited from working by receiving compensation, wages, or any similar from individuals or companies in Indonesia”; the speaker visa allows presenting, but not in an employment relationship (Directorate General of Immigration — visit visa FAQ (2026)). A paid foreign teacher needs the work route — an employer with an RPTKA and a work visa. Foreign staff.

What this page does not cover

• Medical spa and clinical services.
• Religious or ceremonial activities at temples, which fall under customary rules.
• Retreat marketing platforms' terms.

Common questions