| Rule | Details |
|---|---|
| Regulatory Status | Permitted with registration |
| Permit / License Required | Yes — NIB via OSS plus tourism business licence (TDUP or Pondok Wisata) |
| Tax Rate | 10% hotel tax (PHR); 11% VAT above threshold; income tax (22% corporate PT PMA / 20% PPh26 non-resident) |
| Penalties | Fines from IDR 50 million, back-taxes, listing removal, property demolition, deportation/entry ban for foreigners |
| Primary Residence Required | No |
Short-term rental operations in Nationwide 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 — NIB via OSS plus tourism business licence (TDUP or Pondok Wisata).
Short-term rental operators in Nationwide should be aware of these tax obligations: 10% hotel tax (PHR); 11% VAT above threshold; income tax (22% corporate PT PMA / 20% PPh26 non-resident). Yes — NPWPD/NPWP registration required.
Key operational rules for vacation rental hosts in Nationwide include: Primary residence requirement: No.
Zoning considerations for short-term rentals in Nationwide: Must be in tourism (pink) or commercial zone; residential zones not permitted.
Hosts who fail to comply with Nationwide's short-term rental regulations may face enforcement action. Fines from IDR 50 million, back-taxes, listing removal, property demolition, deportation/entry ban for foreigners.
Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Nationwide: From 31 Mar 2026 OTAs must verify valid NIB/licence and delist unlicensed properties.
Apply for your STR permit or registration directly through the official government portal.
Official Source ↗Yes, Airbnb and short-term rentals are legal in Nationwide with proper registration and permits. Foreign guests must be reported to police within 24 hours (STM); Pondok Wisata restricted to Indonesian citizens, foreigners use PT PMA (KBLI 55193)
Yes. Nationwide requires the following for short-term rental operation: Yes — NIB via OSS plus tourism business licence (TDUP or Pondok Wisata).
Short-term rental hosts in Nationwide are subject to the following tax obligations: 10% hotel tax (PHR); 11% VAT above threshold; income tax (22% corporate PT PMA / 20% PPh26 non-resident).
Hosts who operate without proper permits in Nationwide may face enforcement. Fines from IDR 50 million, back-taxes, listing removal, property demolition, deportation/entry ban for foreigners.
Framework under PP 28/2025 risk-based licensing and UU 18/2025 Tourism Law; proposed national Airbnb ban rejected in favor of regulation
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