NPWPD (regional accommodation-tax registration)

NPWPD (Nomor Pokok Wajib Pajak Daerah) is registration with the regency tax office (Gianyar, for Ubud) for regional taxes. For a villa that means the PBJT/hotel tax, a levy on accommodation turnover collected from the guest and remitted monthly. The rate is 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 and what owners actually pay

Where the term comes up

• Bali, Thailand or Vietnam? Where a Foreigner Should Buy a Villa in 2026
• Your villa was removed from Airbnb or Booking. How delisting works and what to do
• A Bali villa owner's annual calendar
• What Bali's waste rules now require of a villa
• The Bali villa investor roadmap from the first search to rental income
• Land Title Transfer in 10 Days. Indonesia's 2026 ATR/BPN Reform in Bali and What It Changes for a Villa Buyer

Related terms

Updated 2026-09-20. Not a public offer. Regulations change, so we cite enacted acts only and update the entry when they do.