| Rule | Details |
|---|---|
| Regulatory Status | Restricted — rules apply |
| Permit / License Required | Yes. Same national framework as all Indonesian STRs. Operators must obtain: NIB via OSS-RBA system, TDUP (Tourism Business Registration Certificate), |
| Tax Rate | Hotel/Accommodation Tax (Pajak Hotel): 10% of gross revenue, remitted to city/regency government. VAT: 11% for registered business entities. Corporate |
| Night / Day Cap | None specified nationally. |
| Minimum Stay | No national minimum stay requirement. |
| Permit Fee | OSS/NIB: No direct fee. TDUP and permits: fees set by Yogyakarta City/Regency DPMPTSP — typically IDR 300,000–IDR 3,000,000+ by property type. Pondok |
| Penalties | Automatic OTA delisting (API-enforced post-March 31, 2026). Administrative fines under national and regional tourism law. Closure orders by Satpol PP |
| Primary Residence Required | No national requirement. However, Pondok Wisata (small guesthouse/homestay) classification — common in Yogyakarta — is typically owner-operated and ma |
| Occupancy Limit | Determined by accommodation classification and SLF. Pondok Wisata limited to small-scale operations (typically under 10 rooms) under tourism classific |
Short-term rentals in Yogyakarta, Special Region of Yogyakarta 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. Same national framework as all Indonesian STRs. Operators must obtain: NIB via OSS-RBA system, TDUP (Tourism Business Registration Certificate), KKPR zoning approval, PBG building permit, and SLF. The associated permit fees are OSS/NIB: No direct fee. TDUP and permits: fees set by Yogyakarta City/Regency DPMPTSP — typically ID.
Short-term rental operators in Yogyakarta should be aware of these tax obligations: Hotel/Accommodation Tax (Pajak Hotel): 10% of gross revenue, remitted to city/regency government. VAT: 11% for registered business entities. Corporate Income Tax (PPh Badan): 22% for PT entities. Individual income tax at graduated rates for unincorpo. Yes. NPWPD registration with Yogyakarta City/Regency tax authority (Badan Pendapatan Daerah). BIR-equivalent registration with DJP (national tax autho.
Key operational rules for vacation rental hosts in Yogyakarta include: Primary residence requirement: No national requirement. However, Pondok Wisata (small guesthouse/homestay) classification — common in Yogyakarta — is t. Rental day cap: None specified nationally.. Occupancy limit: Determined by accommodation classification and SLF. Pondok Wisata limited to small-scale operations (typically under 10 . Minimum stay: No national minimum stay requirement..
Zoning considerations for short-term rentals in Yogyakarta: Yogyakarta City and surrounding regencies (Sleman, Bantul, etc.) have distinct spatial plans (RTRW). Central Yogyakarta (Kraton area) has strict heritage zone controls that may prohibit or restrict co. Density rules: No explicit national density quota. Spatial planning (RTRW) at city/regency level controls accommodation density by zone.. Insurance: No specific national STR insurance mandate. SLF compliance requires meeting safety standards..
Hosts who fail to comply with Yogyakarta's short-term rental regulations may face enforcement action. Automatic OTA delisting (API-enforced post-March 31, 2026). Administrative fines under national and regional tourism law. Closure orders by Satpol PP (local enforcement unit). Potential criminal charg.
Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Yogyakarta: Same as all Indonesian markets: Government Regulation No. 28/2025 requires OTAs to verify NIB status of all listings. Ministry of Tourism database API integration with Airbnb, Booking.com, Traveloka, .
Apply for your STR permit or registration directly through the official government portal.
Official Source ↗Airbnb and short-term rentals are legal in Yogyakarta but subject to restrictions. Hosts must comply with local permit requirements and zoning rules. Since March 2025, Yogyakarta has been specifically identified by national authorities as a region with significant numbers of illegal/unlicensed accommodations. Enforcement crackdown ongoing in 2025–2
Yes. Yogyakarta requires the following for short-term rental operation: Yes. Same national framework as all Indonesian STRs. Operators must obtain: NIB via OSS-RBA system, TDUP (Tourism Business Registration Certificate), KKPR zoning approval, PBG building permit, and SLF Certificate of Worthiness. KBLI classification required (e.g., 55193 for villas, 55100 for hotels, .
Short-term rental hosts in Yogyakarta are subject to the following tax obligations: Hotel/Accommodation Tax (Pajak Hotel): 10% of gross revenue, remitted to city/regency government. VAT: 11% for registered business entities. Corporate Income Tax (PPh Badan): 22% for PT entities. Individual income tax at graduated rates for unincorporated operators. Yogyakarta City may impose additi.
Hosts who operate without proper permits in Yogyakarta may face enforcement. Automatic OTA delisting (API-enforced post-March 31, 2026). Administrative fines under national and regional tourism law. Closure orders by Satpol PP (local enforcement unit). Potential criminal charges for persistent unlicensed operation..
Yogyakarta's Kraton (royal palace) area and UNESCO heritage zones impose additional cultural heritage restrictions. The Sultan of Yogyakarta holds dual roles as Sultan and Governor, making local land policy unique in Indonesia. Tourist market is primarily domestic (cultural tourism). Pondok Wisata is the most common STR classification for small guesthouses in Yogyakarta. Foreign investors face sig
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