The Bali tourist levy, from the regulation itself

Our own entry costs page said it plainly: the levy's amendment existed and we had not read it. That debt was paid in August. This re-verification found a second one. We had read the amendment without the governor's regulation it leaves standing, Pergub 2/2024, and three of our readings were wrong. The instruments have not moved since. Our reading of them has.

The duty: on entry, paid once per trip

Pasal 4A ayat (1), inserted by the amendment:

Wisatawan Asing setiap masuk ke Bali secara langsung dari luar negeri atau secara tidak langsung melalui wilayah lainnya di Indonesia wajib membayar Pungutan bagi Wisatawan Asing sesuai dengan ketentuan peraturan perundang-undangan.

The duty attaches on entry to Bali, whether you arrive from abroad or from elsewhere in Indonesia. The tourist flying Jakarta to Denpasar owes it exactly as the tourist flying in from Singapore. One article down, Pasal 5 ayat (1) says how long the payment holds:

Pembayaran Pungutan bagi Wisatawan Asing sebagaimana dimaksud dalam Pasal 4A, berlaku selama Wisatawan Asing berwisata ke Bali dan sebelum meninggalkan wilayah Indonesia.

Valid for as long as you are travelling in Bali and until you leave Indonesia. Pergub 2/2024, Pasal 5 ayat (2), untouched by the 2025 rewrite, says the same:

Pungutan sebagaimana dimaksud pada ayat (1) berlaku selama Wisatawan Asing berwisata ke Bali, sebelum Wisatawan Asing bersangkutan meninggalkan wilayah Negara Indonesia.

And the Love Bali FAQ, under the heading "How many times the Foreign Tourists have to pay?", answers: "The levy is paid only 1 (one) time while traveling in Bali, before the person leaves the territory of the Republic of Indonesia."

So a Lombok or Java side trip does not re-trigger the levy: you have not left Indonesia. Flying out to Singapore and back does. Until 6 September 2026 this page read Pasal 4A alone, called each re-entry a new payment, and stated that the portal did not address the question. The portal answers it under its own heading. We withdraw that statement.

Rp 150,000, cashless, before, during or on departure

Pasal 5 ayat (2) sets the amount at Rp 150,000, a fixed sum, not a ceiling, and requires payment secara non tunai, cashless, through electronic payment. The practical change of 2025: payment is valid sebelum atau selama berwisata, before or during the visit. The framing of a fee due on arrival is gone; paying from your hotel three days in satisfies the text. Pergub 25/2025, Pasal 12 ayat (1) huruf c, adds a third moment: if it has not been paid by then, it is collected at keberangkatan Wisatawan Asing keluar Bali, on departure from Bali.

The Love Bali portal is one channel, not the only one. Pergub 25/2025 Pasal 13 provides Bank Persepsi payment counters at Bali's arrival and departure points, and Pasal 14 lets endpoints take the payment. The portal's FAQ says the same in English: payment "can be done at the payment counter which is available at the Airport and Port in Bali" and "via Endpoints (hotels, travel agents, tourist attractions)". All of these are official. None of them takes cash.

Who does not pay

The amendment puts the exemption list in the law itself:

a. kru pada alat angkut; b. pemegang Kartu Izin Tinggal Sementara (KITAS) atau Kartu Izin Tinggal Tetap (KITAP); c. pemegang visa diplomatik dan visa dinas; d. pemegang visa penyatuan keluarga; e. pemegang visa pelajar; f. pemegang golden visa; dan g. pemegang jenis visa lainnya.

Crew, residence permit holders, diplomatic and official visas, family reunification, students, golden visas, and a closing category of other visa types. What is pointedly absent: ordinary tourist visas, visas on arrival and visa free entries. If you are on holiday, you pay.

The list hides a split the text of the Perda does not show. Pergub 2/2024 Pasal 7, not amended in 2025 and named by the amended Pasal 16(1) of the same regulation ("bukti persetujuan pembebasan … sebagaimana dimaksud dalam Pasal 7 ayat (4)"), is in force:

(1) Wisatawan Asing yang dikecualikan membayar Pungutan sebagaimana dimaksud dalam Pasal 6 ayat (1) huruf f dan g, mengajukan permohonan dengan melengkapi semua persyaratan yang ditentukan dalam Sistem Love Bali. (2) Permohonan pembebasan … diajukan minimal 5 (lima) hari sebelum yang bersangkutan memasuki pintu-pintu kedatangan ke Bali. (3) … verifikasi dan memberikan persetujuan atau penolakan … paling lama dalam waktu 3 (tiga) hari.

Two regimes, then. Categories a to e, crew through students, show their card or visa to the officer. Categories f and g, golden visas and other visa types, file an application through Love Bali at least five days before reaching Bali's arrival gates, and the province approves or refuses within three. The portal's FAQ puts it in one line: "Points (f) and (g) need to apply through the Love Bali system, the rest are just by showing the card to the officer." The form is live at the portal's /exception page and asks for passport, nationality and a written statement of reasons. A golden visa holder who arrives having filed nothing is not exempt; they are a defaulter, and Pasal 16A applies. This page said none of that until 6 September 2026.

The sanction: moved into the Perda, not created

The original Perda 6/2023 set a duty with no consequence of its own. The consequence lived one instrument down. Pergub 2/2024, in force since 7 February 2024, BAB V Sanksi Administratif, Pasal 23 ayat (2):

a. teguran lisan dan dicatat di dalam Sistem Love Bali; b. teguran tertulis yang disampaikan kepada yang bersangkutan; dan/atau c. tidak mendapatkan pelayanan di Daya Tarik Wisata.

An oral warning, a written warning, and refusal of service at tourist attractions. The 2025 amendment inserts Pasal 16A into the Perda with the same three, and Pergub 25/2025 clears the old seat: point 11, "BAB V dihapus", point 12, "Ketentuan Pasal 23 dihapus". Pasal 16A is new in the Perda. The sanction is seventeen months older than the Perda's version of it. Until 6 September 2026 this page called it the teeth the 2023 law never had; the teeth were there, in the governor's regulation, from February 2024.

Where the check happens is set by Pergub 25/2025's amended Pasal 16 ayat (2): scanning of the voucher is

dilakukan di pintu-pintu kedatangan Wisatawan Asing, endpoint atau tempat lain yang dilakukan secara insidental oleh Perangkat Daerah terkait dan/atau penyedia jasa.

Arrival gates are named first, then endpoints, then anywhere else on an occasional basis. The scan is done by provincial staff and service providers, not by immigration officers, but the arrival gate is on the list. Keep the QR receipt on your phone from the moment you land.

In force, and on what basis

The amendment applies since 1 July 2025. The governor's regulation on payment procedure, Pergub 2/2024, stays in force where it does not conflict with the Perda, as the amendment itself says. What that sentence does not tell you: Pergub 2/2024 was rewritten the same day the Perda amendment was signed. Pergub 25/2025, effective from the same 1 July 2025, replaces the payment articles: it adds a refund if you are charged twice on the same arrival date (Pasal 15A), names the collecting agents, partner organisations and endpoints (hotels, villas, tour operators) that can take the payment on the province's behalf, provides the bank counters at arrival and departure points, and confirms in Pasal 12 that if the levy is not paid before or during the visit, it can still be collected when you leave Bali. It leaves Pergub 2/2024's Pasal 5 (validity of the payment) and Pasal 7 (the exemption application) standing, and deletes Pasal 23 because the Perda now carries the sanction. On peraturan.bpk.go.id, Pergub 2/2024 still shows Berlaku with no amendment recorded; the 2025 rewrite is not on its history line. The four payments and filings of arrival, this levy included, are totalled in everything you must pay to enter and in the visa cost calculator.

What we could not establish

• What the closing exemption category, other visa types, covers. Perda
• Pasal 4A ayat (4) delegates the detail to a governor's regulation:
• "Ketentuan lebih lanjut mengenai pengecualian pembayaran Pungutan bagi
• Wisatawan Asing diatur dalam Peraturan Gubernur." Pergub 2/2024 Pasal 8
• delegates further: "Dalam hal terdapat perubahan pengecualian pembayaran
• dan pengajuan permohonan … ditetapkan dengan Keputusan Gubernur." The
• Love Bali FAQ names the result: the Bali Governor Decree Number
• 699/03-L/HK/2025 on Technical Guidelines for the Implementation of the
• Foreign Tourists Levy. An implementing decree exists and the province
• names it. We did not find it in the Bali JDIH corpus, 216 records for
• 2025, none matching 699. What Pasal 7 does settle: category g is not
• self-executing. It is a case by case approval against the reasons in
• Pasal 4A(3).
• The base text. Perda Provinsi Bali 6/2023, the instrument the amendment
• amends, is not indexed on peraturan.bpk.go.id: a targeted search for
• Bali, 2023, number 6 returned one instrument, and it is Pergub 6/2023.
• The Details page for Perda 2/2025 prints "Mengubah Peraturan Daerah
• Nomor 6 Tahun 2023" as plain text with no link. The unamended articles
• of the base Perda are not on the record this page points to.
• How consistently arrival gates and attraction desks actually scan, which
• is a question of practice, not law, and belongs to on the ground
• verification.
• The wider 2026 picture. BPK indexes zero Bali provincial instruments for
• 2026. The Bali JDIH corpus for 2026 grew from 34 records in August to 58,
• and the only addition touching a visitor is Pergub 17/2026 on Trans
• Sarbagita fares, not the levy. Pergub 14/2026 on regional taxes, a
• different chain, is still unreadable: two preparatory documents were
• published on 1 September 2026 under a monografi path (file ids 32186 and
• 32187), and both returned 404. The eleven routes tried in August were
• not retried.