The Bali Tourist Levy: What Villa Owners Need to Know

The Bali tourist levy is paid by the arriving foreign visitor, not by the villa owner. If you own or plan to own a rental villa in Bali, the levy does not reduce your rental income. It is a guest-side cost of IDR 150,000, roughly USD 10, charged once per visit to Bali regardless of how long the stay is.

The levy, officially called the Pungutan Wisatawan Asing (PWA), was introduced on 14 February 2024 under Bali Provincial Regulation No. 6 of 2023, titled "Levies for Foreign Tourists for the Protection of Culture and Natural Environment of Bali." Guests pay via the official LoveBali portal before or during their trip, or at cashless counters in the arrivals hall at Ngurah Rai International Airport. Payment produces a QR code sent by email, which some hotels and villas ask to see at check-in.

Hotels, registered travel agents, and certain tourism operators are authorized to collect the levy on behalf of guests, earning a commission of up to 3 percent. If your villa is managed by a professional management company, ask whether they are registered as a PWA collection point. Collecting for guests can simplify the guest experience while generating a small administrative fee of up to IDR 4,500 per stay.

In 2024, Bali collected IDR 318 billion (about USD 19.2 million) in levy revenue between February 14 and December 31, according to the Bali Media Center. That came from roughly 2.1 million payers out of 6.3 million international arrivals, a compliance rate of about 33 percent. The Bali government has since introduced spot checks at major attractions including Tanah Lot and the Jatiluwih rice terraces. Levy funds are directed to traditional villages (desa adat), subak water cooperatives, and environmental programs across Bali's regencies.

For a yield calculation, a USD 10 arrival fee for the guest is unlikely to affect occupancy for a villa priced at several hundred dollars per night. The levy applies equally to every international visitor, whether they stay in a private villa, a hotel, or a homestay. For context on how Indonesian taxes affect your rental income as a foreign owner, see our guide on rental income tax for Bali property owners. This article is general information and not tax or legal advice.