The Bali tourist tax — formally the pungutan wisatawan asing — is a one-time levy of Rp150,000 (approximately USD 9–10) charged to every foreign national entering Indonesia through Bali. It applies once per entry to the country, not per island hop: if you land in Jakarta and later travel to Bali, you still owe it. The legal basis is Perda Provinsi Bali 6/2023 as amended by Perda 2/2025, implemented through Pergub 36/2023. The levy has been in force since 14 February 2024.
That is the short answer. What follows covers every payment channel, the full exemption list, and an honest look at how enforcement actually works in practice — including what to do if you encounter one of the copycat payment sites that have appeared since the levy launched.
What the Levy Covers — and What It Does Not
The Rp150,000 is a provincial levy, collected under Bali’s regional autonomy powers. It is separate from the national visa fee you pay to the Indonesian immigration authority (Imigrasi). It is also separate from any service charge, airport tax, or departure tax shown on your airline ticket. None of those cancel out the tourist levy.
Revenue from the levy is earmarked by Perda Bali 6/2023 for cultural preservation, environmental protection, and tourism infrastructure across the province. The Bali provincial government describes this through the Love Bali brand — hence the official payment portal name.
One more point worth being clear about: the levy is charged per entry to Indonesia, not per entry to Bali. If you enter through Ngurah Rai Airport or Benoa Port, you pay once during that trip. If you leave Indonesia for a few days in Singapore and return to Bali, you pay again on re-entry. The levy does not track your movements within Indonesia once paid.
How to Pay the Bali Tourist Levy
There are three practical routes, and they all funnel into the same provincial system.
Option 1: Pay Online Before You Travel
The official portal is lovebali.baliprov.go.id. There is also a Love Bali mobile app available for Android and iOS. Both accept:
- QRIS (the Indonesian QR payment standard — works with most Indonesian banking apps and some international digital wallets)
- Credit and debit cards (Visa, Mastercard)
- Virtual account transfer
- Bank transfer
Once payment is confirmed, you receive a digital voucher with a QR code. Save it to your phone or print it. The code is what provincial checkpoint staff scan to verify payment. Paying online removes any queue at the airport counter and is the option most experienced Bali travelers now prefer.
Option 2: Pay on Arrival at the Airport or Port
Dedicated Love Bali counters operate at Ngurah Rai International Airport (Bali’s main international terminal) and at Benoa Port and other designated sea entry points. Counter staff accept QRIS and card payments; reports differ on whether cash in rupiah is taken at every counter, and we have not verified a definitive list — carry a non-cash option and treat cash acceptance as counter-dependent (last verified June 2026).
Counter queues can be significant during peak season — July, August, and the Christmas–New Year period — particularly on days with multiple wide-body flights arriving in close succession. Building fifteen to twenty minutes into your post-immigration buffer is sensible.
Option 3: Pay at a Registered Hotel or Attraction
A smaller number of registered hotels and licensed tourism attractions are authorised to collect the levy on behalf of the provincial government. If your accommodation is on that list, reception can process payment at check-in and issue a valid QR voucher. This is convenient but not guaranteed — not every property participates, and it is worth confirming in advance rather than assuming your hotel handles it automatically.
Warning: Copycat Sites
Since the levy launched, unofficial third-party sites have appeared claiming to process Love Bali payments and charging above Rp150,000. The only official domain is lovebali.baliprov.go.id (a sub-domain of the official Bali provincial government website, baliprov.go.id). Any other site that asks you to pay to register or “pre-clear” the tourist tax is not authorised. If you have questions about the official process, go directly to the provincial portal or ask at the airport counter.
Questions about how the levy rules read for your situation? Send us your question or reach us via WhatsApp — we will point you to the relevant regulation and, if you ask, introduce a registered professional. Information, not advice.
Full Exemption List for the Bali Tourist Tax 2026
Not every foreign national entering Bali owes the levy. Perda Bali 6/2023 and its implementing regulations specify the following exempt categories. The mechanism for claiming exemption differs depending on the visa type.
Exempt by Status — Show Document at Checkpoint
The following groups are exempt and only need to present their relevant document at the provincial checkpoint. No advance application is required.
- Diplomatic and official visa holders
- Foreign nationals entering on a diplomatic visa (visa dinas or visa diplomatik) issued by the Indonesian Ministry of Foreign Affairs. Includes embassy staff, consular officers, and their accompanying family on the same visa category.
- Conveyance crew
- Pilots, cabin crew, and vessel crew on official duty with a valid crewmember identity document. Passenger-status travel on personal time is not covered by this exemption.
- KITAS holders
- Foreign nationals holding a valid Kartu Izin Tinggal Terbatas (KITAS) — the temporary stay permit. This includes the E33G remote-worker KITAS, B211A/B211B social/business visit visa converted to KITAS, retirement KITAS, investor KITAS, and other KITAS categories. Present the physical KITAS card at the checkpoint.
- KITAP holders
- Foreign nationals with a Kartu Izin Tinggal Tetap (KITAP), the permanent stay permit. Same checkpoint presentation process as KITAS.
- Family unification visa holders
- Foreign nationals on a visa reunifikasi keluarga (family unification visa) joining an Indonesian citizen spouse or registered family member.
- Student visa holders
- Foreign nationals on a valid Indonesian student visa (visa pelajar / visa mahasiswa) enrolled at an accredited Indonesian institution.
Exempt with Advance Application — Apply via Love Bali Before Entry
The following categories are exempt but must submit an exemption application through the Love Bali portal before arriving at the checkpoint. Presenting the visa at the counter without a pre-approved exemption record will not automatically waive the levy.
- Golden visa holders
- Foreign nationals holding Indonesia’s golden visa (visa emas), typically granted on significant investment thresholds. The advance application links the golden visa to a levy-exempt status in the system.
- Other non-tourism visa categories
- Certain other immigration statuses — for example, some long-stay social visit visas — may qualify for exemption under the regulations. The advance-application route via lovebali.baliprov.go.id is the correct channel to confirm and register eligibility.
What About Children?
The regulation as published does not specify a child age threshold for exemption. The levy is written as applying per foreign tourist per entry, with no age carve-out stated in Perda Bali 6/2023 or Pergub 36/2023. However, press coverage from 2024 arrivals suggests very young children have not been charged in practice at airport counters. Given the regulatory text does not clearly exempt minors, families should either pay or seek written clarification from the provincial tourism office before travel. We note this uncertainty plainly — do not rely on forum anecdotes.
Comparison: Tourist Levy vs. Other Bali Entry Costs
| Charge | Amount | Paid To | Legal Basis | Notes |
|---|---|---|---|---|
| Bali tourist levy (pungutan wisatawan asing) | Rp150,000 | Bali Provincial Govt | Perda Bali 6/2023 jo. 2/2025 | Once per entry to Indonesia; Love Bali portal |
| Visa on Arrival (VOA / e-VOA) | Rp500,000 (~USD 30) | Imigrasi (national) | Permenkumham | 30-day single entry; extendable once |
| Visa-free entry (bilateral/ASEAN) | Rp0 | — | Bilateral agreements | Tourist levy still applies |
| Airport departure tax (APSC) | Included in most tickets | Airport operator via airline | Regulatory fee | Not related to tourist levy |
The table makes one thing clear: the tourist levy stacks on top of visa costs. A traveler entering on a Visa on Arrival pays Rp500,000 to Imigrasi and Rp150,000 to the Bali provincial government. They are separate transactions with separate legal bases.
Enforcement: What Actually Happens at the Checkpoint
The tourist levy is a provincial instrument, not a national immigration requirement. This is a meaningful distinction for enforcement. National immigration at Ngurah Rai checks your passport, visa, and biometrics — standard border control. The Love Bali levy QR check happens at a separate provincial checkpoint, typically positioned in the arrivals hall after immigration clearance, or at the exit of the international arrivals area.
Crucially: non-payment of the tourist levy does not, under current arrangements, result in denial of immigration entry. Immigration clearance and the provincial levy are operationally independent. The Bali provincial government has pursued airport integration with the national system (so that levy payment is confirmed before baggage collection), but as of last verification in June 2026, that full integration has not been enacted by regulation.
Practical enforcement therefore relies on:
- Provincial checkpoints at the arrivals exit, where staff scan QR vouchers;
- Spot checks by Satuan Polisi Pamong Praja (Satpol PP) at tourist attractions and registered venues;
- Collection at registered hotels and attractions for guests who have not pre-paid.
Compliance Estimates: Handle With Caution
Multiple press reports have cited compliance rates of approximately 35–40% of foreign arrivals paying the levy. We flag this figure as UNVERIFIED: no official compliance audit has been published by the Bali provincial government, and the figure circulates from journalist estimates and industry commentary, not audited data. A low compliance rate would not be surprising given the provincial-only enforcement mechanism and the volume of international arrivals at Ngurah Rai, but we decline to state it as confirmed fact.
What is confirmed: the Bali provincial government collected hundreds of billions of rupiah in levy revenue during 2024, as reported in provincial budget coverage. Exact figures were reported in press but have not been independently audited and published by the province in a form we can cite with precision.
No Rate Increase Found for 2025–2026
As of June 2026, we have found no enacted Perda amendment or Pergub revision changing the Rp150,000 rate or the exemption categories for the 2025–2026 period. The rate remains at Rp150,000. If Perda Bali 2/2025 introduced changes beyond technical implementing adjustments, those are not reflected in currently available secondary sources. Travelers should verify at lovebali.baliprov.go.id for any changes announced after this page was last updated.
Nusa Penida, Nusa Lembongan, and Other Bali Islands
Nusa Penida, Nusa Lembongan, and Nusa Ceningan are administratively part of Klungkung Regency, within Bali Province. Travelers going directly to these islands by fast boat from the Lombok or Java side, entering Indonesian territory for the first time, owe the Bali tourist levy the same as any Ngurah Rai arrival. If you enter through Ngurah Rai first and take a day-trip boat to Nusa Penida without leaving Indonesia, you have already paid and do not owe again. The levy is per Indonesia entry, not per island.
Boat terminals on Nusa Penida (Toyapakeh, Sampalan) are not currently listed as full levy collection points under Pergub 36/2023 in the same way as the main Benoa sea terminal. Travelers entering Indonesia for the first time via fast-boat routes from Lombok should check the latest Love Bali guidance or pre-pay online.
The E33G Remote Worker KITAS and the Tourist Tax
Indonesia’s E33G visa — the remote-worker KITAS introduced in 2024 — grants an immigration status, not a tax status. Holders of a valid E33G KITAS are exempt from the tourist levy (KITAS holders are an exempt category under the Perda). They show the KITAS card at the provincial checkpoint.
This is worth distinguishing from the wider question of tax obligations, which is a separate issue entirely. The Bali tourist levy is a provincial tourism charge; income tax obligations under Indonesian national law (PPh) depend on residency and income source. The tourist levy exemption for KITAS holders says nothing about whether an E33G holder owes Indonesian income tax on their overseas earnings. Those are governed by different rules — the 183-day residency test under UU PPh and, potentially, double-tax treaty provisions.
If you hold an E33G or other KITAS and want to understand the tax picture, plan your trip with us and we can point you toward the right professional resources — or reach us on WhatsApp for a quick steer in the right direction.
Frequently Asked Questions
Do I have to pay the Rp150,000 Bali tourist tax every time I re-enter Indonesia?
Yes. The levy applies per entry to Indonesia. If you leave the country — even for a short trip to Singapore or a quick stop in Kuala Lumpur — and re-enter through Bali, a new levy payment is required. It resets on each new Indonesian entry stamp, not on each Bali island visit.
Can I get a refund on the Bali tourist levy if my trip is cancelled or cut short?
The Love Bali system does not provide for refunds under Perda Bali 6/2023 or Pergub 36/2023. Once a payment is made and a voucher issued, it is tied to one entry and cannot be transferred or refunded. Do not pre-pay until you are confident of travel dates. There is no grace period or cancellation window stated in the regulations we reviewed.
Is the lovebali.baliprov.go.id site the only safe place to pay?
It is the only official site. Numerous third-party websites have replicated the Love Bali interface or positioned themselves as authorised intermediaries. Some charge additional “service fees” above Rp150,000. The only domains under the official Bali provincial government umbrella are subdomains of baliprov.go.id. If a payment site does not have that domain, it is not the official channel. Report any suspected copycat sites to the Bali provincial government tourism office.
What happens if I do not pay the tourist levy before entering?
Under the current operational setup, failing to pay the levy at the provincial checkpoint does not trigger denial of national immigration entry — those are handled by two separate authorities. You may be directed to pay at the counter before leaving the arrivals area. Persistent non-payment could in principle result in enforcement action by Satpol PP at attractions or accommodation, though publicly documented sanctions for individual tourists are rare. The levy is a legal obligation under Perda Bali 6/2023, not an optional donation. Enforcement currently runs through payment counters, provincial checkpoints, and Satpol PP spot checks rather than immigration holds, and practice continues to evolve — pay it before or on arrival rather than testing the gaps.
Does the Rp150,000 levy apply to children?
Perda Bali 6/2023 and Pergub 36/2023 do not specify a minimum age for the levy, and no official guidance from the provincial government explicitly exempting children under a stated age has been identified in sources available to us as of June 2026. Anecdotal reports suggest very young infants have not been charged in practice, but travelers with children should verify directly with the Love Bali portal or the provincial tourism office before travel and should not rely on informal forum reports as definitive policy guidance.