Bali is a province of Indonesia, not a separate tax jurisdiction. Personal income tax, capital-gains rules, foreign-source income, pension treatment, inheritance position and treaty status all fall under Indonesian national law. See the Indonesia page for the operative rules [1,2].
A few items apply at the Bali provincial or regency level on top of the national framework. They are not income taxes and are usually not the relocator's main concern, but they exist:
Property tax (PBB-P2)
Annual Land and Buildings Tax (Pajak Bumi dan Bangunan) on property used for residential purposes is administered at the regency or city level (Denpasar, Badung, Gianyar, Tabanan, etc.). Each regency sets the rate locally within the national ceiling of 0.5 percent of the Tax Object Sale Value (NJOP) [3]. Each Bali regency publishes its own NJOP schedule.
Property transfer taxes
Sales of land and buildings in Bali trigger two transfer charges, set nationally but collected through Bali regencies [3]:
- Seller side: final income tax at 2.5 percent of gross transfer value.
- Buyer side: Land and Building Acquisition Duty (BPHTB) at up to 5 percent, with a regency-set non-taxable threshold (minimum 80 million IDR, 300 million for inheritance).
Tourism levy
Bali introduced a Tourist Levy of 150,000 IDR (around 9 EUR) per visit on foreign tourists arriving in Bali, effective 14 February 2024, payable through the LoveBali portal. The levy applies on entry to Bali and is not a personal income tax; long-term residents (KITAS or KITAP holders) are exempt [4].
Vehicle and other minor provincial taxes
Provincial Motor Vehicle Tax (PKB) and Vehicle Title Transfer Fee (BBNKB) apply to vehicles registered in Bali, at rates set by the province within national limits.
Not tax advice
Bali-specific items are administered locally but personal income tax for a relocator living in Bali is the Indonesia regime in full. Refer to the Indonesia page and consult an Indonesian tax adviser before relying on any of this [1].