The mandatory tax for foreign tourists, which has been in place in Bali for a year and a half, is still only paid by a third of visitors. Out of 5.5 million foreigners who visited the island from January to September 2025, only 36% paid the tax. Yes, the sum already looks impressive - the province's budget was supplemented by 309 billion Indonesian rupiahs (about 18.6 million USD) in nine months, but the authorities are counting on more.
The head of the Bali Tourism Department, I Wayan Sumarajaya, acknowledges that the system is still not working perfectly. At the same time, he calls this year's result a step forward, as in 2024, only 32% of tourists paid the tax.
Officials link the 4% increase in revenues to the update of the regulatory framework. In February, Regional Regulation No. 2 of 2025 came into effect. This document established the participation of businesses in the tax collection process – from tour operators to hotels and villas. They can now act as beneficiary partners, accepting payments from tourists and receiving a 3% reward from the collected amounts.
According to Sumarajaya, this scheme is already working. Over a hundred participants have registered – from travel agencies and hotels to parks and attractions. They take responsibility for checking the payment of the tourist tax by the tourists and accepting it on-site if guests cannot show a QR code for confirmation. Payment is only by card; cash is not accepted.
The government explains that the complexity of the procedure was what discouraged tourists. Previously, to pay the tax, it was required to visit the website or the LoveBali app, register, and pay online before leaving the island. This was an additional burden besides other mandatory steps, such as obtaining a visa and completing the entry card All Indonesia through a separate application.
Now fewer foreigners forget to pay tax because without presenting a QR code, they cannot access popular tourist sites.
Officials confirm that monthly revenues have become more stable, without previous fluctuations. Authorities are hoping that by the end of the year, the payment share will increase, as the tourist flow is growing and the process has become easier.
Last year, the tourist tax brought the province around 380 billion rupiahs, and total revenues since the program's launch have already exceeded 700 billion. Part of the money comes through I Gusti Ngurah Rai Airport, where payments are accepted through a digital system, with the rest coming through partners across the province.
There are no penalties for non-payment yet, but the authorities are considering the possibility of integrating the tax payment directly into the electronic visa process. The Governor of Bali, Wayan Koster, already discussed the idea in September with the Minister of Justice and Immigration, Yusril Ihza Mahendra. The minister supported the proposal, and now they are awaiting technical implementation.
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