Permits & documents
NPWPD (regional accommodation-tax registration)
NPWPD (регистрация местного налога на размещение) · Nomor Pokok Wajib Pajak Daerah / Pajak Hotel
NPWPD (Nomor Pokok Wajib Pajak Daerah) is registration with the regency tax office (Gianyar, for Ubud) for regional taxes. For a villa that is the PBJT/hotel tax — a levy on accommodation turnover collected from the guest and remitted monthly; rate 10%.
Since 2026 it is part of the enforcement loop: regencies match platform listings against the NPWPD register, and Coretax reconciles turnover. Unregistered villas end up on delisting lists together with properties without an NIB.
In practice the management company holds the NPWPD and files the returns, adding the tax to the guest price. Ask the operator: whose name is on the NPWPD, who files, and whether receipts are shown to the owner.
Read more in the blog
- Legally Renting Out a Bali Villa in 2026: Permits, the Airbnb Deadline and Real Yields
- Property taxes in Bali: what owners actually pay
Related terms
Updated: 2026-09-20. Not a public offer. Regulations change — we cite enacted acts only and update the entry when they do.
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