Money & tax · Bali

Bali tax office: hospitality sector supplies 16.45% of revenue

Bali's DJP tax office collected Rp8.46 trillion in the first half of 2026. Accommodation and food service was the second-largest contributor, while real estate supplied 5.62%.

News of Published in DOMA News: 2 min read

Key points

  • Collections rose Rp770.64 billion, or 10.01%
  • Accommodation and food: Rp1.39 trillion, 16.45% of the total
  • Real estate activities: Rp475.73 billion

Headline numbers

DJP, the Directorate General of Taxes, collects national taxes in Bali, including income tax and VAT. First-half 2026 receipts reached Rp8.46 trillion.

That is 34.83% of the Rp24.31 trillion annual target. Growth versus the first half of 2025 was Rp770.64 billion, or 10.01%.

Who pays

Wholesale and retail trade led with 19.97%. Accommodation and food service came second with Rp1.39 trillion, or 16.45%.

Finance and insurance followed at 13.59%, then government at 9.57%. Real estate activities contributed Rp475.73 billion, or 5.62%.

By tax type

Corporate income tax raised Rp2.30 trillion and VAT with luxury goods tax Rp2.21 trillion. Individual annual income tax brought in Rp336.92 billion.

Darmawan, head of DJP's Bali regional office, thanked taxpayers who met their obligations.

What it says about the market

Accommodation and food supply almost three times as much national tax as real estate. Tourism remains the main tax engine of Bali's economy.

Land and building tax in DJP's report was only Rp1.51 billion. Most of that tax in Bali is collected by regencies, not DJP.

With 10% growth but only a third of the target met, the tax office will likely look for extra sources in the second half.

The figures were presented at a joint briefing by Bali's regional treasury and tax offices in July 2026.

The report gives no breakdown by regency, including Gianyar.

What it means for investors

Rental income from a villa is taxable in Indonesia regardless of whether the property also pays local PHR. Hospitality is now the tax office's second-largest sector, so attention to it is high. Ask a tax adviser who pays tax on rental income under your ownership structure and at what rate.

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Q&A

Is income tax due on villa rentals if PHR is paid?

Yes, they are separate. PHR is a local tax on the accommodation service, while tax on rental income is collected by DJP.

Source
RRI Denpasar, published July 25, 2026, language: Indonesian

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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