Bali Tourist Levy of Rp150,000: What Foreign Visitors and Residents Should Know
Foreign visitors to Bali now pay a levy of Rp150,000 per visit. It is often called a "tourist tax", but legally it is a regional levy (pungutan) created by the Bali provincial government, not an income tax or VAT collected by the national tax office.
Legal basis and start date
The levy is regulated in Bali Provincial Regulation (Perda) No. 6 of 2023 on the levy for foreign tourists for the protection of Bali's culture and natural environment [1]. It has been in effect since 14 February 2024 [3]. In 2025 the province issued Perda No. 2 of 2025, which amends the 2023 regulation. It was enacted on 20 June 2025 and took effect on 1 July 2025 [2][5]. The amount discussed in official and press sources remains Rp150,000 per visit [4].
The stated purpose is to fund the protection of Bali's culture and environment and to improve the quality of tourism services [4]. Because it is a provincial levy, the money goes to the Bali provincial government, not to the national treasury.
Who pays and how
The levy applies to foreign tourists, not to domestic Indonesian tourists [3]. Payment is made electronically through the official Love Bali platform, which is available as a website and an app [3]. Official statements describe payment before departure or while in Bali [4]. Foreign tourists who do not comply may face sanctions under applicable regulations [4].
Article 4A of Perda 2/2025 lists foreigners who are not charged the levy [5]. These include:
- crew members of transport vessels;
- holders of a temporary (KITAS) or permanent (KITAP) stay permit;
- holders of diplomatic or official visas;
- holders of family-reunification visas;
- holders of student visas;
- holders of golden visas; and
- holders of other visa categories designated in the regulation.
The regulation ties these exemptions to official matters, citizenship status and benefits for Bali or Indonesia's development. Whether a particular visa falls within the "other designated" categories should be confirmed on the official portal or with the Bali provincial authorities.
How it differs from taxes you already pay
- Not a tax on income. It does not form part of your income tax return and has no connection with your tax residency status.
- Not VAT. It is not added to hotel bills, and hotel or villa guests may separately pay regency accommodation tax (PBJT).
- Per visit, not per night. The amount is a fixed sum for the visit, as described in the official sources [4].
Why this matters for businesses
Hotels, villa operators, tour companies and agents in Bali deal with foreign guests who ask about the levy. Staff should be able to explain that it is paid directly through the official channel and that only the official portal is valid. Guests should use only the official channel and keep their proof of payment.
Business owners should also avoid adding the levy to their own invoices as if it were their revenue. If you assist guests with payment as a service, keep a clear record separating the guest's levy payment from your service fee.
Practical advice
- Pay only through the official Love Bali channel and keep the receipt.
- If you hold a KITAS, KITAP, student, family-reunification or golden visa, you should be exempt under Article 4A [5], but confirm how your status is handled on the official portal rather than relying on forums.
- Companies bringing foreign staff or clients to Bali should include the levy in the travel checklist and decide who bears the cost.
- Check for updates to the regulation and implementing rules before travel, because the July 2025 amendment shows that details can change.
- Keep this levy separate in your mind from the tax obligations that arise from owning or operating property in Bali, which are handled by the regency and national tax offices.