Living and doing business on the Island of the Gods has always come with administrative costs, but the fiscal landscape is shifting significantly. For years, expats and investors enjoyed relatively stable government fees for visas and land services. However, recent regulatory overhauls driven by national revenue targets mean that “business as usual” now comes with a higher price tag. The sudden jump in costs for stay permits and legal processing is catching many budget-conscious residents off guard.
The agitation is real for long-term stayers and villa developers who are suddenly facing inflated operational expenses. Whether it’s a simple visa extension or a complex land title transfer, the updated non-tax state revenue (PNBP) tariffs are squeezing margins. The confusion is compounded by a mix of national regulations like PP 45/2024 and specific local implementations, leaving many unsure of the exact figures they need to budget for their 2026 plans.
This guide cuts through the regulatory noise to provide a clear breakdown of the new pricing structure. We will detail the specific tariff increases for immigration and land services, explain who is most affected, and offer practical strategies to manage these rising costs. By understanding the new administrative fees framework, you can adjust your financial planning and avoid unpleasant surprises at the immigration counter or land office. For specific land-related inquiries, consulting a trusted villa management company can clarify how these fees apply to your property.
Table of Contents
- Understanding PNBP: Why Costs Are Rising in 2026
- Immigration Tariff Overhaul: Visas and Stay Permits
- Passport and Re-Entry Permit Fee Adjustments
- Land and Property: ATR/BPN Service Fees
- Real Story: The Developer’s Budget Shock
- Impact on Company Establishment and PT PMA
- Strategic Planning for Expats and Digital Nomads
- Common Mistakes and Hidden Costs to Avoid
- FAQ's about PNBP 2026 Bali
Understanding PNBP: Why Costs Are Rising in 2026
PNBP (Penerimaan Negara Bukan Pajak) refers to non-tax state revenue collected from government services. In the context of PNBP 2026 Bali, this encompasses everything from visa fees and passport costs to land registration charges. The driving force behind the 2026 increases is the government’s ambitious target to optimize state revenue outside of traditional taxation. Ministries like Law and Human Rights (Kemenkumham) and Agrarian Affairs (ATR/BPN) have been tasked with meeting higher contribution targets, directly influencing the fees paid by end-users.
Bali, as a tourism and investment hub, is a primary contributor to this revenue stream. By August 2025 alone, the island had contributed over Rp 3.10 trillion to the national PNBP coffers. The “new pricing structure” isn’t a punitive measure against foreigners but a national fiscal adjustment. However, given the high concentration of foreign residents and property transactions in Bali, the impact is felt more acutely here than in other provinces.
Immigration Tariff Overhaul: Visas and Stay Permits
The most immediate impact of the updated government tariffs updates is on immigration services. Under the framework of Government Regulation (PP) No. 45 of 2024, which remains the operative guideline into 2026, fees for various stay permits have seen substantial hikes. This is not a minor adjustment; for some categories, costs have doubled compared to pre-2024 rates.
For example, the cost for a 1-year Limited Stay Permit (ITAS) has risen from Rp 1.5 million to Rp 3 million. A 2-year ITAS now costs Rp 5 million. These increases directly affect digital nomads, retirees, and foreign workers. If you are renewing a 5-year ITAS, be prepared to pay Rp 7 million upfront. These funds are payable directly to the state treasury, usually via billing codes generated during the application process.
Passport and Re-Entry Permit Fee Adjustments
Beyond stay permits, the new administrative fees structure also affects mobility. Re-entry permits (Izin Masuk Kembali), which are mandatory for ITAS/ITAP holders traveling out of Indonesia, have new tariff tiers. A 1-year re-entry permit is now priced at Rp 1.5 million, while a 2-year permit costs Rp 2 million. Frequent travelers must factor this into their annual travel budgets.
Passport fees have also been adjusted, relevant for naturalized citizens or long-term residents processing documents. The fee for a 10-year electronic passport has been set at Rp 950,000. These tariffs apply uniformly across all immigration offices in Bali, including Ngurah Rai, Denpasar, and Singaraja. It is crucial to check the validity period you are paying for, as “saving money” on a non-electronic 5-year passport might cost you more in frequent renewals and limited travel perks.
Land and Property: ATR/BPN Service Fees
For property investors, the land administration charges changes in the land sector are equally critical. The Ministry of Agrarian Affairs and Spatial Planning (ATR/BPN) has revised its tariff regulations to meet a 2026 revenue target of Rp 3.58 trillion. This involves a restructuring where some fees have increased while others, particularly for social purposes, have been reduced to zero.
Commercial land services, such as title transfers, mortgage registrations (Hak Tanggungan), and technical land considerations (Pertimbangan Teknis Pertanahan), generally see tariff increases. This directly impacts the closing costs for villa acquisitions and development projects. Investors must now budget more accurately for “closing costs” to prevent stalling transactions at the notary stage due to unexpected BPN invoices.
Real Story: The Developer’s Budget Shock
Meet David, a 40-year-old property developer from Australia. He had secured a prime plot in Pererenan in late 2025 to build a complex of four luxury villas. His financial model, based on 2023 cost assumptions, allocated Rp 50 million for all licensing and land title adjustments.
In early 2026, when his notary submitted the files for the HGB title split and technical permits, the official invoices came back totaling Rp 85 million. The increase was due to the revised updated government tariffs for commercial land services and the new, higher rates for his foreign director’s investor ITAS renewals. David had to scramble to reallocate funds from the landscaping budget to cover these government fees. His experience underscores the need for updated financial modeling that reflects the current regulatory reality.
Impact on Company Establishment and PT PMA
For those running a PT PMA (Foreign Investment Company), the new tariffs add to the operational overhead. Every foreign director and commissioner requires a stay permit, and with the residency authorizations hikes, the cost of maintaining a fully compliant board of directors has risen. Sponsoring a family of four (investor plus three dependents) now carries a significantly higher annual visa burden.
Furthermore, legal services often quote “all-inclusive” packages. With the underlying government costs rising, agency fees are likely to increase proportionally. It is vital to ask for a transparent breakdown of costs: what portion is the official PNBP paid to the state, and what portion is the agency’s service fee? This transparency ensures you aren’t being overcharged under the guise of “new regulations.”
Strategic Planning for Expats and Digital Nomads
To navigate the PNBP 2026 Bali landscape effectively, strategic planning is essential. For long-term residents, opting for a 5-year or 10-year ITAP (Permanent Stay Permit) might offer better long-term value despite the higher upfront cost (Rp 12 million for 10 years) compared to repetitive annual ITAS renewals.
For digital nomads, choosing the right visa category is crucial. The B211A visitor visa has lower processing fees but requires frequent renewals (and thus frequent agency fees). In contrast, a 5-year “Golden Visa” or Second Home Visa involves a large initial PNBP payment but locks in your status for half a decade, insulating you from potential future tariff hikes during that period.
Common Mistakes and Hidden Costs to Avoid
A common mistake is assuming that “extension” fees are the same as the initial application fees. Under the Directorate General of Immigration rules, extension tariffs can sometimes differ or trigger additional biometric processing fees. Another pitfall is under-budgeting for dependents. Remember, every family member needs their own visa and re-entry permit, multiplying the cost impact.
Hidden costs often arise from “expedited” services. While official PNBP tariffs are fixed, expedited processing usually incurs unauthorized extra charges or high agent service fees. Always verify the official receipt (Bukti Setor PNBP) to ensure your money actually went to the state treasury and not just into an intermediary’s pocket.
FAQ's about PNBP 2026 Bali
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What is the biggest cost increase in PNBP 2026 for expats?
The most significant increase is in the ITAS and ITAP tariffs, with multi-year permits seeing substantial hikes under PP 45/2024.
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Do these new tariffs apply only to Bali?
No, PNBP tariffs are national. However, given the high volume of foreigners in Bali, the impact is felt most acutely here.
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Can I pay PNBP fees directly to avoid agent markups?
Yes, you can often pay PNBP directly via bank transfer using a billing code generated by the immigration or BPN system.
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Are there any 0 rupiah PNBP services for foreigners?
Generally, no. Zero-tariff services are typically reserved for social, religious, or specific government-related activities for Indonesian citizens.
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How much is a 1-year Investor ITAS under the new rules?
The official PNBP for a 1-year ITAS is now Rp 3,000,000, excluding agency service fees.
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When did these new prices officially start?
The key changes under PP 45/2024 came into effect on December 17, 2024, and remain the standard for 2026.
