Licensing & tax guide
Short-term rental licensing & tax in Indonesia (Bali)
Licensed operators only
Bali has not banned Airbnb, but since 31 March 2026 only properties with a government-verified 'Terdaftar dan Berizin' (Registered and Licensed) status are meant to stay on booking platforms.
Not legal advice
ShortStay Compass is general information, not legal, tax or investment advice. Rules change often. Confirm with the official source, your building management and a licensed local professional before you buy, list or host.
At a glance
| Nightly stays allowed? | Only via a licensed accommodation business |
|---|---|
| License/registration | OSS business license with an accommodation KBLI, plus Ministry of Tourism registration |
| Minimum stay | None |
| Annual night cap | None |
| Condo/HOA can ban? | Zoning (KKPR) and building permits (PBG/SLF) must allow commercial accommodation use |
| Tax registration | Local hotel & restaurant tax (PHR/PBJT, typically 10%) via an NPWPD; national taxes |
Licensing steps
- Indonesia's Ministry of Tourism letter No. B/SD/80/II.01/D.3.3/2025 sets how platforms work with accommodation providers. From 31 March 2026 only properties verified as 'Terdaftar dan Berizin' may remain listed. It is backed by PP No. 28/2025 and Permenpar No. 6/2025.
- Step 1: business licensing (Perizinan Berusaha) through OSS with a KBLI code that matches an accommodation business (for example villas or apartment hotels). An NIB alone is not enough.
- Step 2: register the licensed business in the Ministry of Tourism database. Step 3: the 'Terdaftar dan Berizin' badge appears on the platform listing.
- Operating as an accommodation business typically also needs a PBG building approval, a commercial SLF (Sertifikat Laik Fungsi) and KKPR zoning compliance.
- Foreign-owned companies (PT PMA): recent KBLI changes significantly limited the accommodation activities open to PT PMA, so many foreign owners use a licensed local operator or another structure. This needs case-by-case legal advice.
Tax notes
- Most short-term accommodation in Bali is subject to the local Hotel & Restaurant Tax (PHR), typically 10%, paid monthly by the operator after registering as a local taxpayer (NPWPD).
- Booking platforms do not withhold or remit PHR for the operator.
Cities in Indonesia (Bali)
Sources
As of 2026-10-18
- Airbnb & Booking Bali: requirements from 31 March 2026 to keep your listing active · Legal Indonesia · accessed 2026-10-18
- Bali Short-Term Rental Compliance for Foreigners · Bali Property Rules · accessed 2026-10-18