Airbnb & Booking Bali: requirements from 31 March 2026 to keep your listing active
After statements by the Governor of Bali regarding the need to clean online platforms of illegal properties, practical implementation of these requirements has begun. The Ministry of Tourism of Indonesia formalized the procedure for working with OTA (Online Travel Agencies — Airbnb, Booking, etc.) in official letter No. B/SD/80/II.01/D.3.3/2025 issued in December last year.
Starting from March 31, 2026, only accommodation properties that obtain the government-confirmed status “Terdaftar dan Berizin” (“Registered and Licensed”) will be allowed to remain on the platforms.
This applies to villas, hotels, aparthotels, guest houses — effectively the entire short-term rental market.
Why the Issue Has Become So Strict
Formally, Airbnb and other OTA platforms are not being banned. Online platforms will continue operating, but only legal properties will be permitted to work through them.
In Bali, the gap between official statistics and the actual market is significant. The hotel association registry lists only several hundred registered properties, while Airbnb and Booking feature tens of thousands of listings. A substantial portion lack a complete set of permits.
The government has now decided to synchronize digital platforms with the licensing system.
The changes are based on new regulations — PP No. 28/2025 and Permenpar No. 6/2025 — which strengthen control over tourism accommodation facilities.
What Must Be Done Before March 31, 2026
The Ministry of Tourism has described a clear algorithm. It can be roughly divided into three steps.
Step 1. Business legalization through OSS
The first requirement is obtaining Perizinan Berusaha (Business License) through the OSS (Online Single Submission) system.
This is not merely about company registration and obtaining an NIB. The business activity must correspond to the accommodation format.
For daily rentals, KBLI codes related to the hospitality sector are required. For example:
55110 — star-rated hotel
55120 — motel
55193 — villas
55194 — aparthotels
If a property is legally registered as residential real estate and the company does not hold the appropriate KBLI and accommodation license, it will be impossible to proceed to the next stage.
Step 2. Registration in the Ministry's registry
After obtaining licenses through OSS, a special form should be filled out on the Ministry of Tourism's website.
The system automatically verifies: the correctness of the KBLI, the presence of a valid business license, the compliance of the object with the accommodation category. Essentially, it is the formation of a “white list” of legal operators.
Step 3. Obtaining digital status
After successful verification, the property receives the digital designation “Terdaftar dan Berizin.”
This badge will be displayed on OTA platforms next to the property name. For guests, it serves as confirmation that they are dealing with a legal operator rather than an informal or “grey market” landlord.
What Happens If No Action Is Taken
After March 31, 2026, properties without confirmed status may be hidden from search results, removed from platforms, or subjected to additional attention from local authorities.
Holding “Terdaftar” status significantly reduces the risk of inspections and inquiries from local regulators, who will now have a clear mechanism to identify legal businesses.
Another important factor is changing tourist behavior. The “Terdaftar dan Berizin” designation will gradually become an indicator of safety, reliability, and quality in the rental market.
For illegal operators, risks are becoming systemic rather than occasional.
Frequently Asked Questions from Property Owners
Is it enough just to have a company and an NIB?
No. The NIB is a basic business number. A correct KBLI and a relevant hospitality license are required for short-term accommodation.
Is payment of PHR tax mandatory?
Yes. Almost all short-term accommodation formats in Bali fall under the local Hotel & Restaurant Tax (PHR) with a rate of 10%. It is administered by local government bodies, and the obligation to pay lies with the property operator.
Airbnb and other platforms do not act as tax agents for PHR. They do not withhold or remit this tax for the property owner.
This means the operator must independently register as a local taxpayer (NPWPD), properly account for accommodation income, file reports, and remit the PHR monthly to the budget.
Platform commission and service fees are unrelated to this tax and do not exempt the duty of payment.
What If the Property Is Registered as a Residential Villa?
For PT PMA, short-term rental of residential real estate without a hotel model remains a problematic area.
Moreover, according to the latest changes in the KBLI classification, the list of allowable activities in the accommodation sector for PT PMA is significantly reduced.
Read more about the latest KBLI changes for PT PMA in our article.
If the property is not converted for commercial use and registered as an accommodation facility, it will be impossible to complete the confirmation procedure.
In practice, several working models remain:
Full registration of the object as a hotel accommodation facility with obtaining all permits and paying the PHR. The type of activity for PT PMA in this case must be 55110 — star hotel.
Use of PT PMDN (companies where founders are only Indonesian citizens or Indonesian legal entities), if the structure and regional requirements allow it.
Each scheme requires individual legal assessment.
Additional Requirements: SLF and Commercial Status
If a property operates as an accommodation, in most cases the following will be required:
PBG (building/construction permit);
SLF (Sertifikat Laik Fungsi) — certificate of fitness and safety for operation;
registration as a local tax payer (NPWPD);
compliance with zoning requirements (KKPR).
These documents confirm that the property may officially be used for commercial accommodation purposes.
The commercial SLF is particularly critical. When submitting data to the Ministry of Tourism registry and during inspections, it confirms that the building has been commissioned as a business facility rather than a private residential structure.
The absence of an SLF is one of the most common grounds for rejection or additional regulatory inquiries.
Will Enforcement Be Strict?
This is the main question currently asked by villa owners.
The government is building a digital control mechanism linking OSS, the Ministry of Tourism registry, and OTA platforms. In theory, the system enables automatic exclusion of properties without confirmed status.
How strictly platforms will apply this mechanism remains to be seen in practice. However, the administrative framework has already been established.
The overall trend is clear: the short-term rental market is being systematically transitioned from a grey zone into a fully regulated industry.
Practical Conclusion for Villa and Hotel Owners
If your property has a commercial SLF, a local tax number NPWPD, all taxes are timely paid, and the account is registered to a business entity with the correct KBLI - there is nothing to worry about, and you can safely proceed with the registration.
If the object is registered as residential real estate without a hotel model, it’s better to resolve the legalization issue in advance, before the deadline.
How Legal Indonesia Can Assist
Legal Indonesia assists villa, apart-hotel, and hotel owners at all stages:
audit of the current company structure;
selection of the correct KBLI;
registration and renewal of licenses through OSS;
processing PBG and SLF;
connecting to the PHR payment system;
choosing the optimal model (PT PMA, PT PMDN, or a management scheme).
Considering the March 31, 2026 deadline, delaying the process is risky - closer to the date, the load on the system and inspection bodies traditionally increases.
Legalization in 2026 is no longer a formality, but a condition for retaining the property on platforms and stable business operation in Bali.
