Week in review: Jul 20 to Jul 26, 2026

Key stories

• Bali tourism taxes reach Rp4.13 trillion in first half
  Rising PBJT shows authorities are collecting more from rentals. Budget for BPHTB when buying, as it is charged when rights are registered. For a leasehold deal, ask your notary exactly which taxes and fees apply to your transaction.
• Bali Perda 4/2026 bans nominee deals and building on farmland
  Before buying a leasehold, confirm who actually controls the land and that no hidden third party stands behind the registered owner. Also check that the plot is not classed as productive farmland, because new rental construction there may be barred. We verify plot status and the chain of rights before a deal.
• Bali tax office: hospitality sector supplies 16.45% of revenue
  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.
• Bali shuts foreign investors out of 18 business categories on OSS
  If you planned to open a PT PMA to rent out a villa, a new licence under these KBLI codes in Bali is not available for now. Reports do not say existing licences were revoked, but have a lawyer check yours. Before any purchase, we recommend confirming who holds the rental licence and under which code.
• Colliers: Bali to add about 1,700 luxury hotel rooms by 2029
  For a villa owner in Ubud, the main effect is more competition at the upper end of the market. New branded hotels will chase the same guest who wants nature and privacy. Before a purchase we look at which hotels are being built nearby, and yield models should use average annual occupancy, not peak months.