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Bali (Province)

Bali · Indonesia
Active
Last updated: 2026-06-23  ·  Last verified: 2026-06-23  ·  Region: International

At a Glance — Bali (Province) Airbnb & STR Rules

RuleDetails
Regulatory StatusPermitted with registration
Permit / License RequiredYes — Pondok Wisata (homestay) or TDUP/Villa licence (KBLI 55193) plus NIB
Tax Rate10% hotel tax (PHR); 11% VAT above threshold; effective total can reach 30-40% of gross
PenaltiesFines from IDR 50 million, sealing, demolition, deportation and 1-6 year blacklist for foreigners
Primary Residence RequiredNo
Browse all 6 STR regulations in Indonesia →

Bali (Province) Airbnb & Vacation Rental Regulation Overview

Bali (Province) Short-Term Rental Regulations Overview

Short-term rental operations in Bali (Province), Bali are permitted under an active regulatory framework as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: Yes — Pondok Wisata (homestay) or TDUP/Villa licence (KBLI 55193) plus NIB.

Tax Requirements for Airbnb Hosts in Bali (Province)

Short-term rental operators in Bali (Province) should be aware of these tax obligations: 10% hotel tax (PHR); 11% VAT above threshold; effective total can reach 30-40% of gross. Yes — NPWPD active for PB1 (10% hotel tax) reporting.

Hosting Rules and Restrictions in Bali (Province)

Key operational rules for vacation rental hosts in Bali (Province) include: Primary residence requirement: No.

Zoning and Location Requirements in Bali (Province)

Zoning considerations for short-term rentals in Bali (Province): Tourism-zone (pink) required; many areas (e.g. ~30-40% of Uluwatu) in restricted Green Zones.

Penalties for Non-Compliance in Bali (Province)

Hosts who fail to comply with Bali (Province)'s short-term rental regulations may face enforcement action. Fines from IDR 50 million, sealing, demolition, deportation and 1-6 year blacklist for foreigners.

Platform Obligations in Bali (Province)

Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Bali (Province): OTAs to delist properties lacking verified NIB after 31 Mar 2026.

Full Regulatory Details

Regulatory Status
Active
License / Registration
Yes — Pondok Wisata (homestay) or TDUP/Villa licence (KBLI 55193) plus NIB
Tax Registration
Yes — NPWPD active for PB1 (10% hotel tax) reporting
Primary Residence Rule
No
Tax Rate
10% hotel tax (PHR); 11% VAT above threshold; effective total can reach 30-40% of gross
Zoning Restrictions
Tourism-zone (pink) required; many areas (e.g. ~30-40% of Uluwatu) in restricted Green Zones
Platform Obligations
OTAs to delist properties lacking verified NIB after 31 Mar 2026
Compliance Notes
PBG building permit + SLF safety certificate required; foreign guest police reporting within 24 hours
Effective Date
2026-03-31
Key Notes
Governor Koster proposed halting Airbnb (Dec 2025); national government rejected ban, focus on enforcement; 48 illegal structures demolished at Bingin Beach July 2025
Penalties
Fines from IDR 50 million, sealing, demolition, deportation and 1-6 year blacklist for foreigners
Additional Context
Of ~29,000 non-hotel listings only ~14,500 legally registered; compliance process typically 3-12 months
Sources
https://oss.go.id
rumavi.com
balipropertyrules.com
balivillarealty.com
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Frequently Asked Questions

Is Airbnb legal in Bali (Province)?

Yes, Airbnb and short-term rentals are legal in Bali (Province) with proper registration and permits. PBG building permit + SLF safety certificate required; foreign guest police reporting within 24 hours

Do you need a permit for Airbnb in Bali (Province)?

Yes. Bali (Province) requires the following for short-term rental operation: Yes — Pondok Wisata (homestay) or TDUP/Villa licence (KBLI 55193) plus NIB.

What taxes apply to short-term rentals in Bali (Province)?

Short-term rental hosts in Bali (Province) are subject to the following tax obligations: 10% hotel tax (PHR); 11% VAT above threshold; effective total can reach 30-40% of gross.

What are the penalties for illegal Airbnb hosting in Bali (Province)?

Hosts who operate without proper permits in Bali (Province) may face enforcement. Fines from IDR 50 million, sealing, demolition, deportation and 1-6 year blacklist for foreigners.

What are the key STR compliance requirements in Bali (Province)?

Governor Koster proposed halting Airbnb (Dec 2025); national government rejected ban, focus on enforcement; 48 illegal structures demolished at Bingin Beach July 2025

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