The Bali Tourism Tax Levy has been in effect for nearly 18 months, yet the number of holidaymakers and visitors to the island paying the fee remains alarmingly low.
Leaders have cited many reasons, but are clear that the mandatory payment is not going anywhere soon.
According to the latest data, the Bali Tourism Tax Levy has generated IDR 309 billion (USD 18.65 million) in revenue for the Bali Provincial Government, in the year to date.
The Head of the Bali Provincial Tourism Office, Wayan Sumarajaya, confirmed that by the end of September, a total of 5.5 million international tourists had visited the province.
This means that just over 36% of eligible international tourists to Bali have paid the fee. While this remains shockingly low, it is still a marginal increase on the only 32% of tourists who paid the fee in 2024.
Sumarajaya has cited this success in the increase in the number of tourists making their mandatory payment from the revision of the Regional Regulation 6 of 2023 to the Regional Regulation 2 of 2025 concerning Foreign Tourist Levies, which means that private businesses can now work in collaboration with the Bali Provincial Government to act as payment points for tourists.
Businesses that have partnered with the Bali Provincial Government to become payment points for the Bali Tourism Tax Levy receive a 3% commission per tourist. Sumarajaya shared, “This is already underway. Over a hundred people have registered, and we are currently promoting it, as this process has only been running for two months. Payments are made quarterly and are already systematized.”
He confirmed that new payment partners come from all sides of the tourism sector, including travel agents, hotels, villas, and tourist attractions. This makes it considerably easier for tourists to make their payment. Many tourists and tourism leaders in Bali have been open that one of the core reasons why tourists have not been paying the fee is because it is arduous to do so.
For tourists to make the payment independently of visiting one of the new payment points requires them to open the LoveBali website or app and make the payment online prior to their departure from Bali.
This is an additional step to organizing the eVisa on Arrival, or whichever e-visa category they decide is right for their trip, and separate once again from the All Indonesia arrivals card process, which also requires a separate app.
The Bali Tourism Tax Levy is a mandatory payment of IDR 150,000, though as yet no sanctions have been issued for those who fail to pay.
The payment is mandatory for all international visitors to the island, including babies and children. Tourists may be spot checked by Tourism Task Force Officers at top attractions.
If stopped, tourists will be asked to present their QR-code voucher that was issued at the time of payment.
If they cannot present the proof of payment, they will be asked to make the payment on the spot via credit or debit card. Tourism Task Officers will never ask for the payment to be made in cash.
In the coming months, however, making the payment could become even easier and more integrated within the pre-arrivals process. In September, the Governor of Bali, Wayan Koster, visited Jakarta to meet with central government ministers to discuss a range of issues, including the Bali Tourism Tax Levy.
Governor Koster met with Indonesian Minister for Law, Human Rights, Immigration, and Corrections, Yuzril Ihsa Mahendra, to ask for support to integrate the Bali Tourism tax Levy payment into the e-visa application payment process. Minister Mahendra gave his approval to the idea, but no further updates were issued at the time.
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