Arriving in Bali used to be a straightforward affair of clearing immigration and grabbing your bags, but 2026 brings a new layer of compliance for every international visitor. The provincial government has moved beyond the “soft launch” phase of its foreign tourist fee, establishing strict checkpoints and digital verification systems. For travelers, ignoring this requirement can mean awkward delays at the airport or tourist sites, while for business owners, it represents a critical operational standard.
The levy is not merely a suggestion; it is a provincial law designed to fund cultural preservation and environmental protection. However, confusion remains rife regarding who exactly needs to pay, especially among long-term residents and children. With enforcement tightening to boost collection rates, understanding the rules is essential to ensure your island entry—and your business reputation—remains smooth.
This guide provides a comprehensive breakdown of the Bali Tourism Levy and Tourist Tax 2026, ensuring you navigate the payment portals and exemption clauses correctly. Whether you are a first-time tourist or a villa owner hosting international guests, staying compliant is the only way to avoid the increasing scrutiny at Bali’s borders. For direct payment and exemption applications, always use the official Love Bali platform.
Table of Contents
- Legal Basis: What You Are Paying For
- Who Must Pay and Who is Exempt?
- The Love Bali Payment Ecosystem
- Compliance Duties for Villas and Hotels
- Real Story: The Checkpoint Surprise in Nusa Dua
- Risks of Non-Payment and Enforcement
- Future Trends: Airline Integration
- Practical Checklist for 2026 Compliance
- FAQ's about Bali Tourism Levy and Tourist Tax 2026
Legal Basis: What You Are Paying For
To understand the compliance landscape, one must look at the legal framework anchoring this fee. The levy acts as a Foreign Tourist Levy (FTL), originally introduced by Bali Provincial Regulation No. 6/2023 and further refined by updates in 2025. It is a distinct charge from the national visa fees, such as the Visa on Arrival (VoA), and goes directly into the provincial treasury rather than the national state revenue.
The cost is set at IDR 150,000* per person per entry. This applies to every foreign national entering Bali, regardless of age. Whether you are a solo backpacker or a family of five, the levy applies individually. The funds are legally earmarked for specific purposes: protecting Balinese culture, preserving the natural environment, and upgrading the island’s tourism infrastructure. In 2026, the government is under pressure to show tangible results from these funds, which has led to a stricter stance on collection.
It is crucial to note that this is a “per entry” charge. If you leave Bali to visit Lombok or Java and return, you technically do not pay again if traveling domestically, but if you leave Indonesian territory (e.g., a visa run to Singapore) and return to Bali, the levy applies again. Understanding this distinction is vital for travelers planning multi-destination trips.
(*Disclaimer: All prices may be revised at any time without prior notice by the authorized authority.)
Who Must Pay and Who is Exempt?
While the general rule is “all foreigners pay,” there are significant exemptions designed to protect residents and specific non-tourist categories. In 2026, the system automatically exempts holders of diplomatic and official visas, as well as crew members of airlines and transport conveyances.
For the expat community, the most important exemption applies to holders of KITAS (Temporary Stay Permit) and KITAP (Permanent Stay Permit). If you hold a valid stay permit for work, retirement, or investment, you are not considered a “tourist” under this regulation and do not need to pay the IDR 150,000* fee. This also extends to holders of family unification visas and student visas.
However, exemption is not always passive. While KITAS holders generally just show their permit, certain other long-term visa categories (like specific Golden Visa sub-types) must apply for an exemption through the Love Bali system at least five days before arrival. If you fail to register your exemption in time, the system may flag you as non-compliant, forcing you to pay the levy to clear a checkpoint.
(*Disclaimer: All prices may be revised at any time without prior notice by the authorized authority.)
The Love Bali Payment Ecosystem
The provincial government has centralized all transactions through the “Love Bali” ecosystem. This digital platform is the only official channel for payment, designed to prevent leakage and fraud. Travelers are strongly advised to settle the levy before departure to avoid queues upon arrival.
The process is straightforward: visit the website or download the app, enter your passport details and arrival date, and pay via credit card or e-wallet. Upon successful payment, you receive a digital Levy Voucher in the form of a QR code. This QR code is your “ticket” to compliant entry.
For those who forget to pay in advance, bank counters are available at Ngurah Rai International Airport. However, these are cashless zones, requiring card payments. Paying on arrival adds unnecessary time to the immigration process. In 2026, the push is for 100% pre-arrival compliance to streamline passenger flow, and travelers without a QR code may face closer scrutiny from officers.
Compliance Duties for Villas and Hotels
For tourism operators, the levy has shifted from a traveler’s problem to a business compliance issue. While the legal obligation to pay rests with the tourist, the Bali provincial government has enlisted hotels, villas, and travel agents as the first line of defense in education and monitoring.
Accommodation providers are now expected to inform guests of the mandatory fee during the booking process. Best practice in 2026 involves including the Love Bali link in pre-arrival emails and welcome books. Some discussions at the provincial level have even suggested commission schemes for businesses that assist in collection, though this is monitored strictly.
If you manage a villa, you should verify if your guests have their Levy Voucher QR code upon check-in. While you are not currently forced to collect the money yourself, having a guest stopped at a tourist checkpoint reflects poorly on your service. Ensuring your business is aligned with these regulations helps protect your guests from hassle. If you need help structuring your business SOPs for compliance, consulting a trusted tax management company can ensure your operations remain above board.
Real Story: The Checkpoint Surprise in Nusa Dua
Meet the Thompson family from Perth, who visited Bali in March 2026. They were frequent visitors but hadn’t been to the island since 2023. Assuming the entry rules were the same, they paid for their VoA but ignored the “Love Bali” notifications, thinking it was optional or a scam.
The Incident: On their second day, the family took a taxi to a cultural park in Nusa Dua. At the entrance, officers were conducting a random levy compliance check, scanning QR codes. The Thompsons had no vouchers.
The Consequence: The officers explained politely but firmly that the levy was mandatory. The family was held at the entrance for 45 minutes while they downloaded the app, struggled with spotty signal, and processed five separate payments of IDR 150,000*. The delay caused them to miss the start of the performance they had booked.
The Lesson: Mr. Thompson later admitted that paying the AUD 15* per person upfront would have been trivial compared to the stress and embarrassment of being stopped in public. They now keep their QR codes saved in their Apple Wallets alongside their boarding passes.
(*Disclaimer: All prices may be revised at any time without prior notice by the authorized authority.)
Risks of Non-Payment and Enforcement
The “honor system” approach of the early days has been replaced by active enforcement. In 2026, the collection rate target is over 90%, and the government is using technology to close the gap. Random checkpoints at major tourist attractions (like Uluwatu and Tanah Lot) are becoming more common, where handheld scanners verify Levy Vouchers.
For tourists, the primary risk is inconvenience and restriction of access. While deportation for non-payment is extreme and rare, officers have the authority to prevent you from entering specific cultural sites until payment is made. There are also reports of “soft blocks” at departure for unpaid levies, though this is usually resolved by immediate payment.
For businesses, the risk is regulatory. The province is planning to launch a monitoring agency to crack down on non-compliant tourism operations. If your hotel or villa is found to be consistently hosting guests who bypass the levy, you may face administrative reviews or audits. Aligning with the levy requirements is part of maintaining your license to operate in Bali’s regulated tourism zone.
Future Trends: Airline Integration
The biggest shift anticipated for late 2026 is the integration of the levy into airline ticketing systems. To overcome the 35-40% non-compliance rate seen in previous years, the Bali government is negotiating with major carriers to make the levy a prerequisite for issuing a boarding pass, similar to how airport taxes used to be handled.
If this integration goes live, the “option” to not pay effectively vanishes. Travelers would be blocked at their point of origin—Sydney, Singapore, or London—if the system does not detect a paid Levy Voucher linked to their passport number. This move aims to automate compliance fully. Until then, the burden remains on the traveler to pay manually and on the tourism operator to remind them.
Practical Checklist for 2026 Compliance
To ensure a seamless experience in Bali, follow this simple checklist:
- Budget Accordingly: Factor in IDR 150,000* per person (including infants) on top of your IDR 500,000 VoA fee.
- Pay Pre-Arrival: Use the Love Bali app 3-5 days before your flight.
- Check Exemptions: If you have a KITAS, verify if you need to apply for an exemption or if your permit suffices (usually the latter for standard KITAS, but always check the latest app update).
- Save the QR Code: Take a screenshot of your Levy Voucher. Do not rely on having data access upon arrival.
- Educate Guests: If you run a business, add a “Tourism Levy” section to your booking confirmation emails immediately.
(*Disclaimer: All prices may be revised at any time without prior notice by the authorized authority.)
FAQ's about Bali Tourism Levy and Tourist Tax 2026
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Do children and infants have to pay the Bali Tourism Levy?
Yes, the levy applies to all foreign tourists regardless of age. Infants are not exempt and must have their own Levy Voucher.
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Is the Tourism Levy the same as the Visa on Arrival (VoA)?
No. The VoA is a national entry permit fee (IDR 500,000*), while the Tourism Levy (IDR 150,000*) is a provincial tax for Bali specifically. You must pay both. (*Disclaimer: All prices may be revised at any time without prior notice by the authorized authority.)
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Can I pay the levy in cash upon arrival?
Generally, no. The counters at the airport are cashless and accept credit/debit cards only. It is highly recommended to pay online before you fly.
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I have a KITAS. Do I need to pay?
No, KITAS and KITAP holders are exempt. However, you should check the Love Bali app to see if you need to register your exemption status formally before travel.
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What happens if I don't pay the levy?
You may be stopped at checkpoints at tourist sites or the airport and required to pay immediately. Continued refusal can lead to restricted access to attractions.
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Is the levy refundable if I cancel my trip?
No, the regulations currently state that the Foreign Tourist Levy is non-refundable.
