The 2025 numbers
PWA, the foreign tourist levy, is Rp150,000 per person. Figures cited by the Ombudsman show it raised Rp369 billion in 2025, with about 34.8% of arriving foreigners paying.
Australian outlet Karryon noted in January 2026 that the 2025 target was Rp500 billion. The province had also offered hotels a 3% commission for collecting the levy from guests.
What the Ombudsman found
I Gede Febri Putra of the Ombudsman's anti-maladministration team said there is no formal service standard. As a result, tourists may be checked several times, at the airport, by travel agents, at hotels and at attractions.
Payment verification points exist only at Ngurah Rai Airport, not at seaports. Many visitors do not know how and when to pay, or what the money funds.
What is proposed
The Ombudsman wants a published standard covering what is paid for, requirements, process and cost. Visitors should receive the services promised, such as waste handling and disaster response.
This is a recommendation, not an adopted regulation. The Ombudsman also acknowledged that levy revenue is already being allocated to environmental, cultural and customary village programmes.
Why it matters to property owners
Today hotels, travel agents and attractions sometimes ask guests for proof of payment themselves. Without a single standard it is unclear who may do this and when.
If a standard is adopted, it will likely define the role of accommodation providers. That could affect check-in procedures and the duties of management companies.
Nothing has changed yet. The levy is still paid online or at the airport.