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Lombok

West Nusa Tenggara · Indonesia
Restricted
Last updated: 2026-07-30  ·  Last verified: 2026-07-30  ·  Region: International

At a Glance — Lombok Airbnb & STR Rules

RuleDetails
Regulatory StatusRestricted — rules apply
Permit / License RequiredYes. Mandatory under Indonesian national law. All STR operators must obtain: (1) NIB (Nomor Induk Berusaha — Business Identification Number) via the O
Tax RateHotel/Accommodation Tax (Pajak Hotel): 10% of gross revenue, collected by local government (regency level). VAT (PPN): 11% applies to accommodation se
Night / Day CapNone specified under national STR regulations.
Minimum StayNo national minimum stay requirement. Accommodation licenses cover daily rentals to tourists.
Permit FeeOSS/NIB registration: No direct fee (online system). TDUP and sectoral permits: fees vary by Lombok regency (Lombok Utara, Lombok Barat, etc.) — typic
PenaltiesDelisting from all OTA platforms (automatic, API-enforced). Administrative fines under Indonesian tourism law. Potential closure orders by regional go
Primary Residence RequiredNo. Indonesian law does not require STR properties to be primary residences. Corporate licensing structure (PT PMA or PT PMDN) separates ownership fro
Occupancy LimitSet by KBLI classification and local building permits. No single national cap; determined by Certificate of Worthiness (SLF) and local government insp
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Lombok Airbnb & Vacation Rental Regulation Overview

Lombok Short-Term Rental Regulations Overview

Short-term rentals in Lombok, West Nusa Tenggara are allowed but subject to significant restrictions under local regulations as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: Yes. Mandatory under Indonesian national law. All STR operators must obtain: (1) NIB (Nomor Induk Berusaha — Business Identification Number) via the OSS-RBA (Online Single Submission – Risk-Based Appr. The associated permit fees are OSS/NIB registration: No direct fee (online system). TDUP and sectoral permits: fees vary by Lombok .

Tax Requirements for Airbnb Hosts in Lombok

Short-term rental operators in Lombok should be aware of these tax obligations: Hotel/Accommodation Tax (Pajak Hotel): 10% of gross revenue, collected by local government (regency level). VAT (PPN): 11% applies to accommodation services above registration threshold. Corporate Income Tax (PPh Badan): 22% flat rate for PT entities. Yes. NPWPD (local tax ID) registration required. OSS registration links to tax obligations. STR operators must be registered with Direktorat Jenderal .

Hosting Rules and Restrictions in Lombok

Key operational rules for vacation rental hosts in Lombok include: Primary residence requirement: No. Indonesian law does not require STR properties to be primary residences. Corporate licensing structure (PT PMA or PT. Rental day cap: None specified under national STR regulations.. Occupancy limit: Set by KBLI classification and local building permits. No single national cap; determined by Certificate of Worthiness (. Minimum stay: No national minimum stay requirement. Accommodation licenses cover daily rentals to tourists..

Zoning and Location Requirements in Lombok

Zoning considerations for short-term rentals in Lombok: Properties must be zoned for tourism/accommodation use (KKPR zoning approval mandatory). Lombok has multiple regencies with distinct spatial plans (RTRW). Tourism zones are designated in areas such as. Density rules: No explicit national density cap for STRs. Zoning plans (RTRW) at regency level effectively limit density by restricting tourism accommodation to desi. Insurance: Not explicitly mandated by national STR regulation, but compliance with SLF (Certificate of Worthine.

Penalties for Non-Compliance in Lombok

Hosts who fail to comply with Lombok's short-term rental regulations may face enforcement action. Delisting from all OTA platforms (automatic, API-enforced). Administrative fines under Indonesian tourism law. Potential closure orders by regional government. Criminal liability for operating without.

Platform Obligations in Lombok

Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Lombok: Under Government Regulation No. 28/2025, OTAs operating in Indonesia must register as formal business entities, obtain NIB, and integrate with the Ministry of Tourism database. Listings without verifi.

Full Regulatory Details

Regulatory Status
Restricted
License / Registration
Yes. Mandatory under Indonesian national law. All STR operators must obtain: (1) NIB (Nomor Induk Berusaha — Business Identification Number) via the OSS-RBA (Online Single Submission – Risk-Based Approach) system; (2) TDUP (Tanda Daftar Usaha Pariwisata — Tourism Business Registration Certificate); (3) Zoning approval (KKPR); (4) Building Permit (PBG); (5) Certificate of Worthiness (SLF). KBLI classification required — villas typically KBLI 55193. Foreign investors must operate through a PT PMA (Foreign-Owned Company) corporate structure. Deadline for full compliance with OTA listing requirements: March 31, 2026 (enforced via Ministry of Tourism API integration with OTA platforms).
Tax Registration
Yes. NPWPD (local tax ID) registration required. OSS registration links to tax obligations. STR operators must be registered with Direktorat Jenderal Pajak (DJP — Tax Authority).
Permit Fee
OSS/NIB registration: No direct fee (online system). TDUP and sectoral permits: fees vary by Lombok regency (Lombok Utara, Lombok Barat, etc.) — typically IDR 500,000–IDR 5,000,000+ depending on property type and risk category. PT PMA establishment: IDR 10,000,000–IDR 50,000,000+ (legal/notarial fees). Exact current schedules: verify with DPMPTSP (Investment and One-Stop Integrated Services Office) of each Lombok regency.
Primary Residence Rule
No. Indonesian law does not require STR properties to be primary residences. Corporate licensing structure (PT PMA or PT PMDN) separates ownership from operation.
Night / Day Cap
None specified under national STR regulations.
Occupancy Limit
Set by KBLI classification and local building permits. No single national cap; determined by Certificate of Worthiness (SLF) and local government inspection.
Tax Rate
Hotel/Accommodation Tax (Pajak Hotel): 10% of gross revenue, collected by local government (regency level). VAT (PPN): 11% applies to accommodation services above registration threshold. Corporate Income Tax (PPh Badan): 22% flat rate for PT entities. Individual income tax if not operating as a legal entity. Tourism levy may apply at regency level.
Zoning Restrictions
Properties must be zoned for tourism/accommodation use (KKPR zoning approval mandatory). Lombok has multiple regencies with distinct spatial plans (RTRW). Tourism zones are designated in areas such as Senggigi, Gili Islands, and Mandalika Special Economic Zone (KEK Mandalika). Properties outside designated tourism zones cannot legally operate as STRs.
Minimum Stay
No national minimum stay requirement. Accommodation licenses cover daily rentals to tourists.
Density Rules
No explicit national density cap for STRs. Zoning plans (RTRW) at regency level effectively limit density by restricting tourism accommodation to designated areas.
Insurance Required
Not explicitly mandated by national STR regulation, but compliance with SLF (Certificate of Worthiness) requires meeting safety standards. Business insurance recommended; PT PMA compliance may require specific liability coverage.
Platform Obligations
Under Government Regulation No. 28/2025, OTAs operating in Indonesia must register as formal business entities, obtain NIB, and integrate with the Ministry of Tourism database. Listings without verified NIB status are subject to removal from OTA platforms (API-enforced from March 31, 2026). OTAs such as Airbnb and Booking.com are required to verify operator licensing.
Compliance Notes
The 2026 enforcement framework (post-March 31, 2026 deadline) marks a major shift from years of informal 'grey market' operations. The Ministry of Tourism directly links its database to OTA platforms via API, enabling automatic delisting of non-compliant properties. Since March 2025, authorities have identified significant numbers of illegal accommodations in West Nusa Tenggara. Enforcement is being rolled out in stages as of June 2026. The regulation itself is not new — enforcement mechanisms are what changed. Minister of Tourism Regulation No. 6 of 2025 governs accommodation classification under OSS-RBA.
Effective Date
Minister of Tourism Regulation No. 6/2025: 2025. OTA enforcement deadline: March 31, 2026. Government Regulation No. 28/2025: 2025.
Key Notes
Lombok falls within West Nusa Tenggara province with multiple regencies (Lombok Utara, Lombok Barat, Lombok Tengah, Lombok Timur) — each has its own spatial plan and permit authority. The Mandalika Special Economic Zone (KEK Mandalika) has specific investment regulations administered by Indonesia Tourism Development Corporation (ITDC). Foreign nationals cannot hold freehold land title (Hak Milik) in Indonesia; STR investment typically structured via leasehold (HGB/HP) under a PT PMA.
Penalties
Delisting from all OTA platforms (automatic, API-enforced). Administrative fines under Indonesian tourism law. Potential closure orders by regional government. Criminal liability for operating without business license under Indonesian business law.
Additional Context
Lombok is an emerging STR investment market — ranked alongside Bali for investor interest post-2025 regulatory formalization. The Gili Islands (Gili Trawangan, Gili Meno, Gili Air) are within Lombok Utara regency and have their own micro-regulatory environment with additional conservation area restrictions. The KEK Mandalika (MotoGP circuit area) attracts high-end villa development under ITDC oversight.
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Frequently Asked Questions

Is Airbnb legal in Lombok?

Airbnb and short-term rentals are legal in Lombok but subject to restrictions. Hosts must comply with local permit requirements and zoning rules. The 2026 enforcement framework (post-March 31, 2026 deadline) marks a major shift from years of informal 'grey market' operations. The Ministry of Tourism directly links its database to OTA platforms

Do you need a permit for Airbnb in Lombok?

Yes. Lombok requires the following for short-term rental operation: Yes. Mandatory under Indonesian national law. All STR operators must obtain: (1) NIB (Nomor Induk Berusaha — Business Identification Number) via the OSS-RBA (Online Single Submission – Risk-Based Approach) system; (2) TDUP (Tanda Daftar Usaha Pariwisata — Tourism Business Registration Certificate); .

What taxes apply to short-term rentals in Lombok?

Short-term rental hosts in Lombok are subject to the following tax obligations: Hotel/Accommodation Tax (Pajak Hotel): 10% of gross revenue, collected by local government (regency level). VAT (PPN): 11% applies to accommodation services above registration threshold. Corporate Income Tax (PPh Badan): 22% flat rate for PT entities. Individual income tax if not operating as a lega.

What are the penalties for illegal Airbnb hosting in Lombok?

Hosts who operate without proper permits in Lombok may face enforcement. Delisting from all OTA platforms (automatic, API-enforced). Administrative fines under Indonesian tourism law. Potential closure orders by regional government. Criminal liability for operating without business license under Indonesian business law..

What are the key STR compliance requirements in Lombok?

Lombok falls within West Nusa Tenggara province with multiple regencies (Lombok Utara, Lombok Barat, Lombok Tengah, Lombok Timur) — each has its own spatial plan and permit authority. The Mandalika Special Economic Zone (KEK Mandalika) has specific investment regulations administered by Indonesia Tourism Development Corporation (ITDC). Foreign nationals cannot hold freehold land title (Hak Milik)

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