Who Is Exempt from Bali’s Rp150,000 Tourist Levy? KITAS, KITAP, Golden Visa and More

Bali tourist tax exemptions are the categories of foreign visitors who do not have to pay the Rp150,000 levy introduced under Perda Provinsi Bali 6/2023. Under the provincial regulation, the exemption is not automatic silence — it turns on the type of visa or permit you hold, and in some cases on an advance application you must file before you arrive.

The levy itself took effect on 14 February 2024. It is charged once per entry to Indonesia and applies to all foreign nationals traveling to Bali for tourism purposes. If you hold a tourist visa (B211A or B211B), a visa-on-arrival, or arrive visa-free under an arrangement that does not specify an exempted category, you pay. The Rp150,000 is collected via the Love Bali platform — lovebali.baliprov.go.id — or at counters inside Ngurah Rai International Airport and at Bali’s seaport entry points.

Below is the complete exemption list as set out in Perda Bali 6/2023, along with exactly what you need to do at the checkpoint for each category. Figures last verified June 2026.

The Full Exemption List Under Perda Bali 6/2023

The regulation names seven broad categories of visitors who are not liable for the levy. The distinction that matters most in practice is this: some categories are exempt automatically on presentation of a document, while others require an advance application through Love Bali before the exemption becomes operative.

The governing text is Perda Provinsi Bali 6/2023, supplemented by Peraturan Gubernur Bali 36/2023. Those two documents are the authoritative source. Where information on third-party travel sites conflicts with the Perda text, the Perda governs.

KITAS and KITAP: The Simplest Route

KITAS (Kartu Izin Tinggal Terbatas) and KITAP (Kartu Izin Tinggal Tetap) are resident permits issued under Indonesian immigration law. They signal that the holder is not a tourist — they are a resident. Perda Bali 6/2023 treats resident-permit holders as outside the levy entirely.

In practice, the process is straightforward: when you pass through the provincial checkpoint after clearing national immigration at Ngurah Rai, you show your KITAS or KITAP. No pre-registration, no Love Bali application. The card itself is the exemption credential.

What counts as a KITAS?

Any valid KITAS issued by the Directorate General of Immigration satisfies the exemption, regardless of the subtype. Common KITAS subtypes include:

• E33G — the remote-worker (second home / digital nomad) KITAS introduced in 2024. Holders of E33G are residents for immigration purposes and are therefore exempt from the levy. Note that being exempt from the tourist levy is a separate question from your Indonesian income-tax position, which depends on the 183-day residency test and the source of your income, not on which visa type you hold.
• Retirement KITAS — holders of the retirement stay permit are similarly exempt.
• Work KITAS — sponsored by an Indonesian employer; exempt.
• Investment KITAS — linked to PMA or PT shareholding; exempt.

If your KITAS has expired and is pending renewal, carry any supporting documentation from immigration. Enforcement officers generally apply common sense in genuine renewal situations, but the safest position is to have a valid card in hand.

Golden Visa: Exempt But With an Extra Step

Indonesia’s golden visa — a multi-year stay permit for high-net-worth individuals under Government Regulation PP 59/2021 — confers resident or near-resident status. Perda Bali 6/2023 names golden visa as an exempt category. However, unlike KITAS and KITAP, golden visa holders fall under the broader non-tourism visa category that requires an advance exemption application through the Love Bali platform, not just document presentation at the checkpoint.

The practical implication: if you hold a golden visa and you do not apply for the exemption in advance, you may be asked to pay Rp150,000 at the checkpoint, and reclaiming it post-entry is not straightforward. Apply before you arrive.

How to apply for the Love Bali exemption

1. Go to lovebali.baliprov.go.id (the official provincial portal — not third-party booking sites that resell the payment service).
2. Create or log into your account.
3. Select the exemption application pathway rather than the payment pathway.
4. Upload a legible copy of your golden visa and any supporting immigration documents.
5. Wait for approval — the platform issues a digital exemption voucher linked to your passport number.
6. Present that voucher at the checkpoint.

The provincial government has not published a fixed processing time, so apply as early as possible before travel — at least several days is prudent. Do not leave it to the day of departure.

The same advance-application requirement applies to holders of other non-tourism visas not specifically named above. If your visa purpose is business, investment, or another non-tourism category that is not the diplomatic/official visa, KITAS, KITAP, family-unification, or student visa, the advance-application route is the path to exemption.

Diplomatic and Official Visa Holders

Foreign nationals entering on a diplomatic visa (visa diplomatik) or official/service visa (visa dinas) are exempt. These visas are issued by the Indonesian Ministry of Foreign Affairs and are typically held by embassy personnel, accredited consular staff, and government officials traveling on state business. The exemption aligns with standard international practice on diplomatic immunity from local levies.

At the checkpoint: present the visa. No advance application required.

Conveyance Crew

Crew members of commercial aircraft and ships entering Bali in the course of their duties are exempt. This applies to airline cabin crew, flight deck crew, and maritime crew who are in Bali as part of their conveyance schedule, not as tourists. The relevant credential is the crew manifest clearance or crew member certificate issued under aviation or maritime authority procedures.

Family-Unification and Student Visa Holders

Two further categories are straightforwardly exempt on document presentation:

• Family-unification visa holders — foreigners who have been granted a stay permit for the purpose of joining an Indonesian-citizen or Indonesian-resident family member.
• Student visa holders — foreigners enrolled at accredited Indonesian educational institutions, holding the relevant student visa or student stay permit (KITAS pelajar). Present the visa or permit card at the checkpoint.

If you are on a student visa and re-entering Bali mid-semester after travel abroad, carry your student enrollment letter alongside the visa in case there is any ambiguity at the checkpoint.

Who Is Not Exempt: Common Misconceptions

Several categories of foreign visitors assume they are exempt and are sometimes surprised at checkpoints. The regulation does not exempt:

• Digital nomads on tourist visas. Being a remote worker does not by itself create an exemption. If you are in Bali on a B211A tourist visa, a visa-on-arrival, or visa-free entry — not on the E33G KITAS or another resident-permit type — you pay the levy.
• Long-stay tourists. Paying the levy once per entry covers one visit, regardless of how long you stay. But staying a long time on a tourist visa does not transform you into a resident for levy purposes.
• Frequent visitors. Re-entering Bali on a new tourist visa triggers a new levy payment. The Rp150,000 is per entry, not per trip or per calendar year.
• Children. The levy as currently structured applies per person. There is no published age-based exemption in Perda Bali 6/2023. Travel portals occasionally suggest children under a certain age are exempt — this is not confirmed in the Perda text. Until an official amendment or implementing guidance states otherwise, treat the levy as applying to all foreign nationals who do not qualify under the named exempt categories.
• Transit passengers who do not enter Bali. If you are in genuine international transit at Ngurah Rai without passing through immigration, you are not entering Bali for the purposes of the levy. But if immigration clears you into Indonesia, the levy applies unless you hold an exempt document type.

Enforcement: What Actually Happens at Checkpoints

The levy is a provincial regulation. National immigration at Ngurah Rai processes your passport and visa as normal — the Bali tourist levy is not an immigration requirement and is not enforced at the national immigration counter. Provincial Satpol PP officers and designated provincial-checkpoint staff collect the levy at a separate point after you clear national immigration.

Spot checks also occur at some major attractions. Enforcement is uneven — press reporting suggests compliance across all arrivals runs well below 100% (widely cited figures around 35–40% of arriving foreign tourists, though no official compliance rate has been published by the provincial government). That does not make non-payment low-risk: checkpoint enforcement is genuine, the fine for non-payment exists under the Perda, and the provincial government has publicly stated plans to integrate collection more tightly into the airport flow.

If you are exempt, carry your KITAS, KITAP, or other qualifying document where it can be easily produced. Do not assume the checkpoint officer will know from inspection that you are a long-term resident.

Summary Comparison: Document-at-Checkpoint vs. Advance Application

Show document at checkpoint — no advance application needed

Diplomatic visa, official/service visa, conveyance crew credentials, KITAS (all subtypes), KITAP, family-unification visa, student visa.

Apply for exemption via Love Bali before arrival

Golden visa, other non-tourism visas not listed above. Apply early — do not arrive expecting on-the-spot exemption approval.

Pay Rp150,000 via Love Bali or airport/port counter

Tourist visa (B211A, B211B), visa-on-arrival, visa-free entry under general arrangements, any other visa type not named in the exempt categories above.

The Regulation Behind the List

Perda Provinsi Bali Nomor 6 Tahun 2023 tentang Pungutan bagi Wisatawan Asing kepada Daerah Bali is the primary legal basis. The implementing gubernatorial regulation — Pergub Bali 36/2023 — adds operational detail on payment channels, enforcement mechanisms, and fund allocation. Where you see articles citing Perda 6/2023 or the Bali tourist levy law, these are the two instruments in question.

It is worth being precise: the levy is technically a pungutan daerah (regional collection), not a national tax. It is administered by the Bali provincial government, not Direktorat Jenderal Pajak. Revenue is intended for Bali’s environmental and cultural conservation programs, per the stated rationale in the Perda preamble.

No enacted amendment increasing the Rp150,000 rate or altering the exemption list has been identified as of June 2026. However, provincial regulatory instruments can change faster than national tax regulations, so verify against the official Bali provincial government portal before relying on these details for formal planning.

Practical Checklist Before You Travel

Run through this before departure:

1. Identify your visa type. Check whether it appears on the exempt list.
2. If KITAS or KITAP: confirm the card is physically with you, not packed in checked luggage. You will need it at the checkpoint, which is landside after baggage claim.
3. If golden visa or other non-tourism visa: log into Love Bali and submit your exemption application. Allow several days for processing.
4. If not exempt: pay online before departure at lovebali.baliprov.go.id. You receive a QR code; screenshot it or download it offline in case the app does not load at the checkpoint. On-arrival payment is available but queues can form.
5. Children traveling with you: until official age-based guidance is published, assume the levy applies per person and budget accordingly.

If your situation is unusual — for example, a visa in the process of being converted, an expired KITAS with a renewal reference letter, or a diplomatic-adjacent role that falls outside the standard diplomatic visa — reach out via our enquiry form or WhatsApp before your travel date. Edge cases are best resolved in advance, not at a checkpoint queue.

Frequently Asked Questions

Does the E33G remote-worker KITAS exempt me from the Bali tourist levy?

Yes. The E33G is a KITAS — a Limited Stay Permit — and KITAS holders are named as an exempt category in Perda Bali 6/2023. Present your E33G card at the provincial checkpoint after clearing national immigration. You do not need to pay the Rp150,000 or make an advance application. Note that E33G exempts you from the levy; it is a separate question entirely from your Indonesian income-tax obligations, which depend on how long you are present and where your income originates.

I have a golden visa. Do I still need to apply in advance, or can I just show it at the checkpoint?

You need to apply in advance via the Love Bali platform (lovebali.baliprov.go.id). Golden visa holders are exempt under Perda Bali 6/2023, but the exemption for golden visa and other non-tourism visas requires an approved application before you arrive — it is not a walk-up document-presentation process the way KITAS and KITAP are. Apply as early as possible before your travel date; the platform will issue a digital exemption voucher to present at the checkpoint.

I am re-entering Bali on a tourist visa after a quick trip to another Indonesian island. Do I pay again?

The levy is charged per entry to Indonesia. If you left Indonesia and re-entered, you pay again — assuming you hold a tourist visa or other non-exempt visa type. A trip within Indonesia (say, Bali to Lombok and back without clearing Indonesian immigration) is not a new entry for levy purposes. But Bali–Singapore–Bali involves two Indonesian entries and, on a tourist visa, two levy payments.

What happens if I forget to pay and no one checks me at the checkpoint?

The Perda creates an obligation regardless of whether enforcement staff are present at a particular checkpoint on a particular day. Uneven enforcement does not eliminate the legal liability. Some attractions and hospitality venues have begun integrating levy verification. The provincial government has stated ongoing plans to tighten collection, including airport-system integration. Paying in advance is both the legally correct position and avoids any uncertainty at entry.

Is lovebali.baliprov.go.id the only legitimate payment site?

It is the official provincial portal. There are third-party sites and resellers that charge a convenience fee on top of the Rp150,000 — these are not scams in all cases, but you have no reason to pay more than Rp150,000 when the official channel is straightforward to use. The Bali provincial government and several travel authorities have warned travelers to use only the official URL. When in doubt, access the site by typing the URL directly rather than clicking links in promotional emails.