Bali’s tourist levy is still Rp150,000 per international visitor. In 2026, though, the province is working much harder to make sure people pay it. Collections passed Rp289 billion by 20 September 2026, and airlines have agreed to announce the levy on flights to Bali. If you live here on a residence permit, you are exempt. Your visiting family almost certainly is not.
The levy in brief
The levy started on 14 February 2024 under Bali Provincial Regulation No. 6 of 2023. An amending regulation, No. 2 of 2025, has applied since 1 July 2025. Its main points:
- Amount: Rp150,000 per foreign tourist, paid electronically.
- When: before arriving or during the stay, and before leaving Indonesia. Provincial tourism officials say it is paid once per visit.
- How: through the official Love Bali website (lovebali.baliprov.go.id), which accepts bank transfer, virtual account, QRIS and cards. A voucher with a QR code is emailed after payment. Registered businesses can also collect it for you (see below).
- Purpose: protecting Balinese culture and the natural environment. Governor Wayan Koster has said traditional villages (desa adat) are a priority for the money.
Third-party sites sometimes charge more than the official fee. Use the official .go.id site or a verified collection point.
Who is exempt
The 2025 amendment (Article 4A) lists the foreigners who do not have to pay:
| Exempt | Not exempt (typical cases) |
|---|---|
| Holders of a KITAS (temporary stay permit) or KITAP (permanent stay permit) | Visitors on a visa on arrival or e-VoA |
| Family-reunification visa holders | Visitors on a tourist e-visa |
| Student visa and golden visa holders | Children travelling as tourists (the levy has no age exemption) |
| Diplomatic and service visa holders, transport crew |
The regulation also allows exemptions for some other visa types. Exempt visitors apply through the “Apply Exemption” page on Love Bali.
How it is enforced in 2026
Paying has been the weak point. In 2025 the levy raised Rp369 billion, but only 35.4 per cent of foreign visitors paid it. By mid-August 2026 the governor put the payment rate at about 43 per cent, with more than Rp235 billion collected. By 20 September the total had passed Rp289 billion. The province’s target for 2026 is Rp500 billion.
The main changes this year:
- In-flight announcements. On 14 August 2026, the governor said international airlines had agreed that, from late August, every international flight to Bali would show and announce the levy before departure.
- Collection through businesses. Hotels, villas, homestays, attractions, travel agencies and boat operators can register as collection points. They receive a 3 per cent incentive, paid every three months. By September, about 150 businesses had registered but only 65 were actively collecting.
- Sanctions. Under the amended regulation, a tourist who has not paid can receive a verbal or written warning, or be refused service at a tourist attraction.
- Digital payments. In October 2026, state bank BTN signed a memorandum of understanding with the Bali Tourism Board to digitise levy payments further.
The governor has said enforcement should be gradual and careful, because the levy is a provincial rule rather than a national one.
The do’s and don’ts circular
Behaviour rules are set out in Governor’s Circular No. 7 of 2025, issued in March 2025, which replaced a 2023 version. We found no new circular in 2026. Its key points:
- Do: respect temples and sacred symbols; dress modestly at sacred sites and in public; pay the levy; use a licensed guide on tours; change money only at licensed money changers and pay in rupiah or with Indonesia’s standard QR code; carry a valid driving licence and wear a helmet; stay in licensed accommodation.
- Don’t: enter the inner areas of temples unless praying; climb sacred trees; litter or pollute springs; use single-use plastics; behave abusively; work or run a business without the right documents; overload vehicles; drive under the influence.
The circular warns that breaking the rules can lead to sanctions under Indonesian law. The province runs a WhatsApp line where residents can report misbehaving visitors.
Before family comes to visit
The levy is only one part of arriving. A short checklist for visiting family:
- Visa. Australians and many other nationalities enter on a visa on arrival or e-VoA, currently Rp500,000 for 30 days, extendable once. In August 2026 the Directorate General of Immigration announced a plan to raise this to Rp750,000 online and Rp1 million on arrival. Coverage since then has not given an effective date. Separately, the Tourism Ministry is discussing visa-free entry for eight countries including Australia, which has not been approved. Check the official immigration site before booking.
- Arrival card. The free All Indonesia arrival card has been required at Ngurah Rai since 1 September 2025. It is submitted online within 72 hours before arrival.
- Levy. Pay on Love Bali before the trip and keep the QR voucher on the phone.
- Where they stay. If they stay with you, the levy still applies to them. If they book separately, choose licensed accommodation, as the circular asks.
For questions about your own residence permit, speak to a licensed visa agent or immigration lawyer.
How we think about this at Atrea
The levy and the circular share one idea: Bali wants visitors who treat it as a home, not a backdrop. That is close to how we approach Valora Sanur. The nine villas sit behind one gate on Jl. Bumi Ayu, with 24-hour security. The price includes PBG and SLF, the building permit and the certificate of function, so the paperwork is part of the home from day one. When family visit, the ground-floor master bedroom near the entrance and the step-free path from the gate make it easier for older parents to stay comfortably. You are welcome to visit the marketing gallery on site, open daily from 10 AM to 5 PM, or contact the team at atrea.id.
Sources
- Pasal.id (text of Perda Provinsi Bali No. 2 Tahun 2025) — amendment to Perda 6/2023: exemptions (Art. 4A), payment timing and amount (Art. 5), sanctions (Art. 16A), enacted 20 Jun 2025, in force 1 Jul 2025 — https://pasal.id/peraturan/perda/perda-provinsi-bali-no-2-tahun-2025 (official PDF: https://www.peraturan.go.id/files/perda-provinsi-bali-no-2-tahun-2025.pdf)
- Love Bali (Bali Provincial Government) — official levy payment site (Rp150,000, payment methods, emailed voucher, exemption page) — accessed 19 Oct 2026 — https://lovebali.baliprov.go.id/
- Antara News Bali — “Capaian pungutan wisman Januari-Agustus 2026 tembus Rp235 miliar” (43%, Rp235bn, 2025 Rp369bn / 35.4%, in-flight announcements from late Aug 2026) — 14 Aug 2026 — https://bali.antaranews.com/amp/berita/411480/capaian-pungutan-wisman-januari-agustus-2026-tembus-rp235-miliar
- Bali Post — “Di Bawah 50 Persen, ‘Endpoint’ Aktif Memungut PWA” (Rp289bn as of 20 Sep 2026; 150 registered, 65 active collection points; 3% incentive; once per visit) — 22 Sep 2026 — https://www.balipost.com/news/2026/09/22/583419/Di-Bawah-50-Persen,Endpoint…html
- Antara News Bali — “Hingga pertengahan Mei 2026 pungutan wisatawan asing di Bali Rp114 miliar” (Rp500bn 2026 target) — May 2026 — https://bali.antaranews.com/berita/405784/hingga-pertengahan-mei-2026-pungutan-wisatawan-asing-di-bali-rp114-miliar
- BTN buka peluang terima digitalisasi pembayaran pungutan wisatawan asing (PWA) di Bali” — 10 Oct 2026 — https://bali.antaranews.com/berita/415164/btn-buka-peluang-terima-digitalisasi-pembayaran-pungutan-wisatawan-asing-pwa-di-bali
- detikBali — “Koster: hasil pungutan wisatawan asing difokuskan untuk desa adat” — 2025 — https://www.detik.com/bali/berita/d-7868730/koster-hasil-pungutan-wisatawan-asing-difokuskan-untuk-desa-adat
- Antara (English) — “Bali introduces comprehensive guidelines for foreign tourists” (Circular No. 7/2025 obligations and prohibitions) — 24 Mar 2025 — https://en.antaranews.com/news/349617/bali-introduces-comprehensive-guidelines-for-foreign-tourists
- RRI / Voice of Indonesia — “Indonesia Implements Tiered Visa Fees for Efficient Arrivals” (Rp750,000 e-VoA / Rp1 million on arrival, DG Immigration) — 12 Aug 2026 — https://rri.co.id/en/national/2646854/indonesia-implements-tiered-visa-fees-for-efficient-arrivals
- Executive Traveller — “Australians may face 100% price hike for Bali, Indonesian visa” (proposal not yet approved; visa-free talks for eight countries incl. Australia) — 18 Aug 2026 — https://www.executivetraveller.com/news/bali-indonesia-visa-price-increase
- The Jakarta Post via Asia News Network — “Indonesia opts against visa fee hike to spur tourism” (Tourism Minister, no plan to raise fees) — 20 Jul 2026 — https://asianews.network/indonesia-opts-against-visa-fee-hike-to-spur-tourism/
- Australian Community Media (Canberra Times et al.) — “Bali travel alert: new entry rules for Australians explained” (All Indonesia arrival card from 1 Sep 2025 at Ngurah Rai, citing Smartraveller) — 2025 — https://www.canberratimes.com.au/story/9054469/bali-travel-alert-new-entry-rules-for-australians-explained/
- Atrea Development — Valora Sanur fact sheet (gate, security, PBG/SLF, ground-floor master, step-free) — internal