| Rule | Details |
|---|---|
| Regulatory Status | Permitted with registration |
| Permit / License Required | Yes. Operators must hold: (1) NIB (Nomor Induk Berusaha / Business Identification Number) via OSS (Online Single Submission) system; (2) Pondok Wisata |
| Tax Rate | PHR / PB1 (Hotel & Restaurant Tax / Pajak Barang dan Jasa Tertentu): 10% of gross rental revenue, collected from guests and remitted monthly to the lo |
| Night / Day Cap | None. No statutory cap on the number of days per year a property may be rented short-term, provided all licenses and zoning requirements are met. |
| Minimum Stay | No national statutory minimum stay for STRs. Platforms and operators may set their own minimums commercially. STR licensing covers nightly stays. |
| Permit Fee | Pondok Wisata license application: approx. IDR 5–15 million (USD ~350–1,000) depending on location and whether professional assistance is used. Full c |
| Primary Residence Required | No. There is no primary residence requirement. However, Pondok Wisata (homestay license) requires owner involvement in day-to-day management for small |
| Occupancy Limit | Pondok Wisata license is capped at 1–5 rooms/bedrooms. Properties with more than 5 bedrooms require a full hotel/Melati license or TDUP under a differ |
Short-term rental operations in 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. Operators must hold: (1) NIB (Nomor Induk Berusaha / Business Identification Number) via OSS (Online Single Submission) system; (2) Pondok Wisata (homestay license, Indonesian citizens only, KBLI. The associated permit fees are Pondok Wisata license application: approx. IDR 5–15 million (USD ~350–1,000) depending on location a.
Short-term rental operators in Bali should be aware of these tax obligations: PHR / PB1 (Hotel & Restaurant Tax / Pajak Barang dan Jasa Tertentu): 10% of gross rental revenue, collected from guests and remitted monthly to the local regency (e.g., Badung DPMPTSP). Corporate Income Tax (PT PMA): 22% on net profit. 11% VAT (PPN) . Yes. Operators must register for: NPWPD (Regional Taxpayer Identification Number) for PHR (Hotel & Restaurant Tax / PB1) reporting to local regency ta.
Key operational rules for vacation rental hosts in Bali include: Primary residence requirement: No. There is no primary residence requirement. However, Pondok Wisata (homestay license) requires owner involvement in d. Rental day cap: None. No statutory cap on the number of days per year a property may be rented short-term, provided all licenses and zon. Occupancy limit: Pondok Wisata license is capped at 1–5 rooms/bedrooms. Properties with more than 5 bedrooms require a full hotel/Melati . Minimum stay: No national statutory minimum stay for STRs. Platforms and operators may set their own minimums commercially. STR licens.
Zoning considerations for short-term rentals in Bali: Strict. Property must be in a Pink (Tourism/Pariwisata) zone under Bali's spatial plan (RDTR/RTRW) to obtain a Villa/Pondok Wisata license. Properties in Residential (Yellow), Agricultural (Green), or. Density rules: No specific island-wide or regency-wide density caps (e.g., STRs-per-block) have been legislated. However, the government has noted oversupply concern. Insurance: Not legally mandated under Indonesian law. However, strongly recommended by industry practitioners. .
Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Bali: Post-31 March 2026 deadline: Airbnb, Booking.com, Agoda, and other OTAs are required to verify license status of all listed properties and delist those without a valid NIB and relevant KBLI code. Sinc.
Apply for your STR permit or registration directly through the official government portal.
Official Source ↗Yes, Airbnb and short-term rentals are legal in Bali with proper registration and permits. Short-term rental platforms such as Airbnb remain permitted to operate in Bali following the Indonesian central government's rejection of the provincial ban proposal. Hosts should continue operating u
Yes. Bali requires the following for short-term rental operation: Yes. Operators must hold: (1) NIB (Nomor Induk Berusaha / Business Identification Number) via OSS (Online Single Submission) system; (2) Pondok Wisata (homestay license, Indonesian citizens only, KBLI 55130, up to 5 rooms) OR a TDUP/Villa Accommodation License (KBLI 55193 for PT PMA foreign-owned en.
Short-term rental hosts in Bali are subject to the following tax obligations: PHR / PB1 (Hotel & Restaurant Tax / Pajak Barang dan Jasa Tertentu): 10% of gross rental revenue, collected from guests and remitted monthly to the local regency (e.g., Badung DPMPTSP). Corporate Income Tax (PT PMA): 22% on net profit. 11% VAT (PPN) if annual turnover exceeds IDR 4.8 billion thresho.
1. Bali's proposed ban on Airbnb-style rentals was rejected by the central government. 2. STR platforms remain permitted to operate in Bali. 3. New alternative national-level regulations are expected but not yet published. 4. Hosts should maintain existing licenses and watch for forthcoming regulatory changes.
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