The figures
PHR (pajak hotel dan restoran, the local hotel and restaurant tax) applies to hotels and to properly licensed rental villas. Governor Wayan Koster said it raised Rp2.89 trillion from 1 January to 27 May 2026.
The comparable 2025 figure was Rp2.62 trillion. The hotel component rose from Rp1.7 trillion to Rp1.8 trillion, and the restaurant component from Rp885 billion to Rp1 trillion.
Arrivals down, tax up
Foreign arrivals moved the other way. The cumulative decline for January to April 2026 was 0.23%. April arrivals fell 9% and May arrivals 7%.
Koster attributed the tax growth to strong hotel occupancy and described Bali tourism as resilient despite global tensions.
Regional differences
Only Buleleng and Klungkung regencies recorded lower collections. Every other regency increased its take.
The figures come from the governor's statement. The report does not break out Gianyar or Badung separately.
How PHR applies to villas
PHR is charged on what the guest pays for the stay. A villa rented by the night is taxed the same way as a hotel once it is registered with the regency tax office.
The governor has repeatedly said that some accommodation on booking platforms operates unregistered. Higher collections despite fewer arrivals may partly reflect such properties coming into the system.
Each regency sets its PHR rate in its own regulation (Perda), so check the rate for your specific area.