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Bali
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Bali

Indonesian island province charging a foreign-tourist levy for culture and environmental protection.

Bali's tourist levy could gain another digital payment route after a 9 October 2026 memorandum involving state Bank BTN. The agreement with Bali Tourism Board and a private partner is preliminary; it does not establish an operating collection service.

Last refreshed: 26 October 2026 · Appears in 1 active topic

Key Question

Will more payment options increase compliance with Bali's tourist levy?

Timeline for Bali

#15 9 Oct
#14 30 Sept
#13 13 Aug
#13 11 Aug
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Background

Bali is an Indonesian island province whose tourism draws on local arts, ceremonies, beaches, mountains and rice-field landscapes. Its provincial government uses the foreign-tourist levy to fund protection of Balinese culture and the natural environment. The stated purposes cover traditions and the arts alongside environmental management. These purposes connect tourism policy to the places and customs visitors come to see.

The levy has operated since 14 February 2024. The provincial guidance provides for payment through Love Bali and participating hotels, travel agents and attractions, with a QR-code voucher as proof. Qualifying exemptions include holders of temporary and permanent residence permits, diplomatic or official visas, and student visas. The distinction matters when comparing tourist arrivals with levy receipts: an arrival count includes categories that do not necessarily owe the charge.

Key Issues
Visitor levy

Bali explores another levy payment route

Bali's Rp150,000 foreign-tourist levy is the subject of a preliminary digital-payment agreement signed on 9 October 2026. State Bank BTN joined Bali Tourism Board and a private partner to explore the service. The memorandum opens discussions; it does not demonstrate that BTN has started collecting the levy.

ANTARA's 10 October report put Bali's receipts at Rp235 billion for January through August 2026, compared with Rp369 billion across 2025. It reported payments equivalent to 35.4% of foreign arrivals in 2025. That comparison does not establish that every remaining arrival owed the levy, because qualifying exemptions apply.

Common Questions

Bali explores another levy payment route

What has BTN agreed to do for Bali's tourist levy?
BTN signed an initial memorandum with the Bali Tourism Board to explore digital levy payments; the report does not establish a service launch.Source: ANTARA
How much has Bali's foreign tourist levy raised so far?
ANTARA reported Rp369 billion for 2025 and Rp235 billion for January to August 2026. These are separate periods, not a cumulative total.Source: ANTARA
Why is compliance with Bali's tourist levy low?
Ombudsman RI's Bali office has flagged a shortfall against the full-payment total as a governance and enforcement problem, not a collection-mechanics one.Source: Ombudsman RI
How many foreign tourists visited Bali in 2026?
BPS recorded 4,586,959 foreign tourist visits to Bali from January to August 2026, down 1.62% from the same period in 2025. Australia, China and India were the leading source countries.Source: Bali Provincial Tourism Office

Reference

What is Bali's PWA tourist tax?
The Pungutan Wisatawan Asing is a Rp150,000 levy on foreign tourists, introduced on 14 February 2024 to support culture and environmental protection.Source: Bali Provincial Tourism Office
How do visitors prove they paid Bali's tourist levy?
The Love Bali system issues a levy voucher with a QR code after payment.Source: Bali Provincial Tourism Office
Who is exempt from Bali's tourist levy?
Official guidance includes KITAS and KITAP holders, diplomatic and official visa holders, transport crews, students and family-unification visa holders.Source: Bali Provincial Tourism Office
Source Material

Written with AI from Lowdown's published reporting. Not individually reviewed by an editor. Updated 26 October 2026. Editorial standards.