Money & tax · Bali

43% of foreign visitors now pay Bali's tourist levy

The share of foreign tourists paying Bali's Rp150,000 levy rose to 43%, up from 35% in 2025. The province expects around Rp429 billion for the full year.

News of Published in DOMA News: 2 min read

Key points

  • 43% of foreign arrivals paid the levy in September 2026
  • Rp289 billion collected by 20 September, full-year estimate around Rp429 billion
  • Airports, airlines and eight major OTAs are now part of collection

Year-on-year progress

PWA (pungutan wisatawan asing, the foreign tourist levy) is a flat Rp150,000 per visitor. Roughly 33% of visitors paid it in 2024 and 35% in 2025, bringing in Rp318 billion and Rp369 billion respectively.

Governor Wayan Koster said that between 1 and 20 September 2026, 43% of arriving foreigners paid. Revenue had reached Rp289 billion by 20 September.

Forecast and collection channels

The levy currently brings in about Rp1.3 to 1.4 billion a day. On that basis the province estimates a 2026 total of around Rp429 billion. That beats last year but falls short of the Rp500 billion target officials cited in spring.

Visitors can pay online before arrival or at the airport. International airlines and eight major booking platforms, including Airbnb, Agoda and Booking.com, now help inform travellers.

Link to accommodation licensing

Koster also said about 5,000 businesses applied for permits during 2025 and 2026. Officials tie the levy's growth to a wider clean-up of the rental market.

In August, ANTARA reported Rp235 billion collected from January to August and 7.05 million foreign air arrivals to Bali in 2025.

Why it matters for the rental market

Officials are pushing the levy and accommodation licensing together. Booking platforms help inform guests about the levy, and the province also uses them to demand removal of illegal listings.

According to the governor, licensed four-star hotels are running at 80 to 90% daily occupancy, and hotel and restaurant revenue rose by more than Rp300 billion year on year. That is his estimate, with no regency breakdown.

For tourists the levy amount has not changed since 2024. What is changing is coverage, as officials want every arriving foreigner to pay.

What it means for investors

The levy is paid by the tourist, not the villa owner. But platforms and officials increasingly check property licensing alongside it. Make sure your villa holds a valid licence and an NPWPD local tax number, or its OTA listing may be at risk.

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Q&A

How much is Bali's tourist levy?

Rp150,000 per foreign visitor, paid online before arrival or at the airport.

What share of tourists pays the levy?

According to the governor, 43% in September 2026, up from 35% in 2025.

Source
ANTARA Bali, published September 21, 2026, language: Indonesian
Also checked: ANTARA Bali

Prepared by the DOMA editorial team from public reports, with the original source linked above. This is a news review, not legal or tax advice. Not a public offer.

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