Who collects the tax
Regional treasury data show Bali's local taxes totalled Rp10 trillion by the end of August 2026. Badung collected Rp4.86 trillion, or 48.6%.
The provincial government accounted for 18%, Denpasar 13.22% and Gianyar 10.56%. The other eight regencies and cities each contributed between 0.55% and under 2.5%.
Which taxes are growing
PBJT, the tax on specific services including hotels and restaurants, raised Rp6 trillion, up 12.42% year on year. It is the main source of regional income.
BPHTB, the land and building rights acquisition tax, reached Rp1 trillion. A companion treasury report put its annual growth at 26.1%.
The bigger picture
Bali's own-source regional revenue (PAD) reached Rp13 trillion by August. That is 60.3% of the Rp21.6 trillion annual target and 8.21% higher than a year earlier.
Badung has 469 star-rated hotels and about 6,559 restaurants, based on 2025 data. Revenue from local service charges (retribusi) fell 4.84%.
What it means for Gianyar
Gianyar, which includes Ubud, generated more than a tenth of all Bali's regional taxes. That is far more than any regency outside the southern tourism belt.
Heavy reliance on tourism tax gives regencies a strong interest in registering every rental villa. The report does not give a separate tax breakdown for Gianyar.
Retribusi charges include items such as parking fees and entry tickets to government-run sites. Their 4.84% fall contrasts with growing tax revenue. The treasury report does not explain the decline.