Tax Guide

Bali Tourism Levy 2026 — IDR 150,000 Tax Explained

Complete 2026 guide to the Bali tourism levy (Pungutan Wisatawan Asing). Who pays, how to pay online before flying, what happens if you don't, and how the funds are used.

Bali Tourism Levy at a Glance — 2026

Amount
IDR 150,000 (~USD 10) per person
Who pays
All foreign visitors to Bali (children pay full amount)
Official portal
lovebali.baliprov.go.id
Frequency
Once per visit (single entry; new payment for each separate visit)
Implemented
February 2024 under Bali Provincial Regulation No. 6/2023
Exemptions
Diplomatic / consular passport holders, KITAS / KITAP holders, ASEAN passport holders (some)
How it's used
Cultural preservation, environmental cleanup, infrastructure

What is the Bali Tourism Levy?

The Bali Tourism Levy (locally called "Pungutan Wisatawan Asing" or PWA) is a IDR 150,000 (~$10) tax paid by foreign visitors to Bali. It was introduced in February 2024 under Bali Provincial Regulation No. 6/2023, with the funds dedicated to cultural preservation, environmental remediation (especially beach and waste cleanup), and tourism infrastructure improvements.

This is separate from the Indonesian Visa on Arrival fee (IDR 500,000) and any other airport fees. It's a Bali-specific provincial tax paid before or on arrival to Bali, regardless of how you arrive (flight, ferry, or domestic transfer from another Indonesian island).

Who Has to Pay

Foreign visitors — yes, must pay

  • Tourists from any non-Indonesian country
  • Children of any age (no exemption for kids; full IDR 150,000 per person)
  • Long-stay travellers on tourist visas, business visas, social visas

Exempt — do not pay

  • Indonesian citizens (KTP holders)
  • Diplomatic and consular passport holders
  • KITAS / KITAP holders (temporary or permanent stay permits)
  • Some ASEAN passport holders entering visa-free
  • Children of Indonesian citizens (with documentation)

Edge cases

  • Mixed-nationality family: foreign-passport members pay; Indonesian-passport members exempt
  • Frequent traveller: pay each separate visit (not annual)
  • Transit-only at DPS: not required if not exiting the airport

How to Pay Online (Recommended)

Step 1: Visit lovebali.baliprov.go.id

The official Bali tourism levy portal. The website is in Indonesian and English. Bookmark it for future visits.

Step 2: Click "Pay Now" / "Bayar Sekarang"

Begin the application form. No account creation required.

Step 3: Fill in personal details

  • Full name (as on passport)
  • Passport number
  • Nationality
  • Email address
  • Estimated arrival date

Step 4: Pay

Payment via international credit card (Visa, Mastercard, AmEx) or Indonesian e-wallet (OVO, GoPay, DANA, ShopeePay). Total: IDR 150,000 + small processing fee = ~IDR 155,000 (~$10).

Step 5: Receive QR code

Confirmation arrives by email within 5 minutes. The email contains a QR code — this is your payment proof. Save to your phone and print a backup.

Step 6: Show QR code on arrival

At Denpasar Airport, show the QR code at the levy verification kiosk (right after immigration, before customs). Officer scans your QR — process takes 30 seconds.

What If You Don't Pay Online?

Airport kiosks at DPS

Pay at airport kiosks after immigration. Cash (IDR) or international card accepted. Process time at kiosk: 5–15 minutes off-peak, 15–30 minutes during peak windows.

Risk of refusing to pay

Indonesian authorities can technically refuse onward travel if levy is not paid. In practice, they'll require you to pay at the airport before leaving — but the kiosk queue can be long. Pay online to avoid the headache.

How the Tourism Levy Funds Are Used

According to the Bali Provincial Government, levy revenues are allocated to:

  • 40% — Cultural preservation: temple restoration, traditional arts funding, ceremony support
  • 30% — Environmental remediation: beach cleanup, mangrove restoration, waste management
  • 20% — Tourism infrastructure: signage, public toilets, accessibility improvements
  • 10% — Administrative: program management and oversight

The Bali government publishes annual reports on levy revenue and spending at baliprov.go.id.

Common Misconceptions

"It's a scam"

No. It's an official Indonesian provincial tax with proper legal basis. Pay through the official portal (lovebali.baliprov.go.id) and you're paying the legitimate authority. Be cautious of fake "Bali levy" websites — always check the URL.

"Children don't have to pay"

False. Children pay full IDR 150,000 regardless of age. This is unfortunate for families (a family of 4 pays IDR 600,000 / ~$40), but it is the regulation.

"You can pay at hotel"

Some hotels offer to handle the levy for you with a markup. Pay online at lovebali.baliprov.go.id directly to avoid markup.

"It's optional"

Mandatory for all foreign visitors. Indonesian authorities can withhold onward travel until paid.

Combining Levy Payment with Bali Fast Tracks

Bali Fast Tracks can collect and pay the levy on your behalf as an add-on service. Cost: IDR 150,000 (the levy itself) + $5 service fee per person. We handle the QR generation and verification at airport. This is a convenience option — paying online at lovebali.baliprov.go.id yourself is the same cost minus the $5 service fee.

What's Coming Next

Possible levy increases

The Bali government has discussed increasing the levy to IDR 200,000 or IDR 300,000 (~$13–20) by 2027 if levy revenue meets target levels. This is not confirmed but worth watching.

Levy tied to digital nomad visa

Speculation about an annual levy package for digital nomads (B211A holders) — paying once for an annual entry vs each visit. Not yet implemented.

Frequently Asked Questions

Yes. Children of all ages must pay the full IDR 150,000 levy. There is no age exemption. A family of 4 with 2 children pays IDR 600,000 (~$40) total. This is more strict than the VOA fee which has no age exemption either, but contrasts with airline fares where children get discounts.
The official portal is lovebali.baliprov.go.id — pay online before flying. Confirmation arrives by email with a QR code, which you show at the verification kiosk after immigration at DPS Airport. Alternative: pay at airport kiosks after immigration (slower, especially during peak windows).
No. It's an official Indonesian provincial tax under Bali Provincial Regulation No. 6/2023, implemented February 2024. Pay through the official portal lovebali.baliprov.go.id only. Be cautious of fake 'Bali levy' websites that mimic the official portal — always verify the URL.
Yes. The levy is per-visit, not annual. Each separate entry to Bali requires a new payment. Frequent travellers should factor this into trip costs (~$10 per trip). Long-stay travellers on KITAS/KITAP are exempt.
Yes, as an add-on service. Cost: IDR 150,000 (the levy itself) + $5 service fee per person. We handle the online payment and QR verification at airport. This is convenience only — paying yourself online at lovebali.baliprov.go.id costs the same minus the $5 fee.