The people
Tax deadlines for property owners in Bali
The tax dates a foreigner who owns property in Bali, a PT PMA that owns a villa, or an owner who lets a villa to guests has to meet: when to pay, when to file, where, and the article that says so.
How to read this page
This page lists the taxes of a property owner that fall due on a date set by rule, for three cases: an individual who owns property and lets it on a lease, a PT PMA that owns a villa, and a villa let to guests. For each it gives the deadline, where to file and pay, and the article that sets it. It is general information, not legal advice.
Which of these taxes you owe depends on your tax residence, your registrations (an NPWP, and PKP status for VAT), whether the tenant withholds the tax, and how the villa is let. This page does not decide that: ask a tax adviser. Tax on payments to a non-resident is not covered.
We used the texts in force on 3 October 2026. National rules were checked in PMK 81/2024 as amended up to PMK 1/2026. Regional rules were checked in four of Bali's nine kabupaten and kota: Badung, Denpasar, Gianyar and Tabanan. For the other five, ask their revenue office.
- Peraturan Menteri Keuangan Nomor 81 Tahun 2024 3 October 2026
- Peraturan Menteri Keuangan Nomor 1 Tahun 2026 (perubahan keempat) 3 October 2026
National taxes (tax office, DJP)
Filed and paid through the tax office, DJP, in its Coretax system. A monthly date that falls on a day off moves to the next working day; an annual date does not move.
| Obligation | Who | Deadline | Where | Legal basis |
|---|---|---|---|---|
| Pay monthly income tax (PPh) | Anyone who pays or withholds it: a company paying its monthly instalment (Pasal 25) or withholding on payments (Pasal 21, 23, 26), an owner paying the final tax on rent (Pasal 4(2)) when the tenant does not withhold it | By the 15th of the month after the tax period. If the 15th is a day off, by the next working day. | A payment channel of the state payment system, such as a bank | PMK 81/2024 Pasal 94(1) and (2), Pasal 100, Pasal 101 |
| File the monthly income tax return (SPT Masa PPh) | The same payers. A month with no withholding and no payment of your own needs no unified return (Pasal 171(8)). A PPh 25 instalment paid with a validated payment counts as filed (Pasal 171(10)), and a nil PPh 25 instalment needs no report (Pasal 171(11)). | Within 20 days after the tax period ends, so by the 20th of the next month. If the 20th is a day off, by the next working day. | Coretax, the DJP taxpayer portal | PMK 81/2024 Pasal 171(1), (2), (8), (10) and (11), Pasal 173 |
| Final income tax on rent of land or a building: 10 percent of gross rent | The owner who receives the rent. The tenant withholds it if the tenant is a withholding agent (Pasal 3(1) and (2)); otherwise the owner pays it (Pasal 3(3)). It does not cover income from lodging services (Pasal 2(3)): whether it applies to a villa let to guests, ask a tax adviser. | Paid and filed with the two monthly obligations above: the 15th for payment, 20 days for the return. | As above | PP 34/2017 Pasal 2, 3 and 4; PMK 81/2024 Pasal 94(2)(a) and 171(1)(a) |
| Pay and file the VAT (PPN) return | Only a business registered as a VAT-taxable entrepreneur (PKP) | By the end of the month after the tax period; pay before you file. If that day is a day off, by the next working day. | Coretax; payment as above | PMK 81/2024 Pasal 94(3)(e), Pasal 171(13), Pasal 100 and 173 |
| File the annual income tax return of an individual (SPT Tahunan OP) | An individual taxpayer who must file an annual return | By 31 March, three months after the end of the tax year. Pay any shortfall before you file, and not later than the deadline. | Coretax | PMK 81/2024 Pasal 169(1) and Pasal 95(1); DJP page on filing deadlines |
| File the annual income tax return of a company (SPT Tahunan Badan) | A company, including a PT PMA | By 30 April for a tax year ending 31 December: four months after the end of the tax year. A company with another tax year files four months after it ends. Pay any shortfall before you file, and not later than the deadline. | Coretax | PMK 81/2024 Pasal 169(2) and Pasal 95(1); DJP page on filing deadlines |
- Obligation
- Pay monthly income tax (PPh)
- Who
- Anyone who pays or withholds it: a company paying its monthly instalment (Pasal 25) or withholding on payments (Pasal 21, 23, 26), an owner paying the final tax on rent (Pasal 4(2)) when the tenant does not withhold it
- Deadline
- By the 15th of the month after the tax period. If the 15th is a day off, by the next working day.
- Where
- A payment channel of the state payment system, such as a bank
- Obligation
- File the monthly income tax return (SPT Masa PPh)
- Who
- The same payers. A month with no withholding and no payment of your own needs no unified return (Pasal 171(8)). A PPh 25 instalment paid with a validated payment counts as filed (Pasal 171(10)), and a nil PPh 25 instalment needs no report (Pasal 171(11)).
- Deadline
- Within 20 days after the tax period ends, so by the 20th of the next month. If the 20th is a day off, by the next working day.
- Where
- Coretax, the DJP taxpayer portal
- Obligation
- Final income tax on rent of land or a building: 10 percent of gross rent
- Who
- The owner who receives the rent. The tenant withholds it if the tenant is a withholding agent (Pasal 3(1) and (2)); otherwise the owner pays it (Pasal 3(3)). It does not cover income from lodging services (Pasal 2(3)): whether it applies to a villa let to guests, ask a tax adviser.
- Deadline
- Paid and filed with the two monthly obligations above: the 15th for payment, 20 days for the return.
- Where
- As above
- Obligation
- Pay and file the VAT (PPN) return
- Who
- Only a business registered as a VAT-taxable entrepreneur (PKP)
- Deadline
- By the end of the month after the tax period; pay before you file. If that day is a day off, by the next working day.
- Where
- Coretax; payment as above
- Obligation
- File the annual income tax return of an individual (SPT Tahunan OP)
- Who
- An individual taxpayer who must file an annual return
- Deadline
- By 31 March, three months after the end of the tax year. Pay any shortfall before you file, and not later than the deadline.
- Where
- Coretax
- Obligation
- File the annual income tax return of a company (SPT Tahunan Badan)
- Who
- A company, including a PT PMA
- Deadline
- By 30 April for a tax year ending 31 December: four months after the end of the tax year. A company with another tax year files four months after it ends. Pay any shortfall before you file, and not later than the deadline.
- Where
- Coretax
Regional taxes (Bapenda)
Hotel tax, PBJT on hotel services, is owed on a villa let to guests; the operator calculates it, files the return and pays it (see the page on renting a villa to guests). Four areas were checked. Where the deadline is counted in working days, it is the tenth working day after the month ends.
| Tax and area | Pay | File the return | Where | Legal basis |
|---|---|---|---|---|
| Hotel tax (PBJT), Kabupaten Badung | 10 working days after the end of the month | 10 working days after the end of the month, the same day as payment | Bapenda Badung, online | Perbup Badung 29/2024 Pasal 1, 28(3), 28(9), 38(3) and 38(4) |
| Hotel tax (PBJT), Kota Denpasar | 10 working days after the end of the month, since the period June 2026 | 10 working days after the end of the month, since the period June 2026 | Bapenda Denpasar, SIMPADA Terpadu | Perwali Denpasar 9/2026 Pasal I (changing Pasal 48, 49, 51 of Perwali 1/2024); Bapenda Denpasar notice of 1 July 2026 |
| Hotel tax (PBJT), Kabupaten Gianyar | 10 working days after the end of the month | The text says tanggal 21 after the end of the tax period. Confirm the day with BPKAD Gianyar. | BPKAD Gianyar, e-SPTPD | Perbup Gianyar 28/2025 Pasal 15(6) and Pasal 19(3) and (6) |
| Hotel tax (PBJT), Kabupaten Tabanan | By the 14th of the next month (our reading of "tanggal 14 setelah berakhirnya masa Pajak") | By the 15th of the next month (our reading of "tanggal 15") | Bakeuda Tabanan, online SPTPD | Perbup Tabanan 44/2024 Pasal 16(6) and Pasal 21(3) and (6) |
| Land and building tax (PBB-P2), all four areas | By the due date printed on the SPPT. The regency sets it each year; the longest period the rules allow is 6 months from the day the SPPT is sent. | Not self-assessed: the regency assesses the tax and sends the SPPT | The revenue office of the regency and its payment channels | Perbup Badung 29/2024 Pasal 28(5)(b); Perbup Gianyar 28/2025 Pasal 15(5)(b); Perbup Tabanan 44/2024 Pasal 16(5)(b); Perwali Denpasar 1/2024 Pasal 14(1) and (3) |
| Klungkung, Bangli, Karangasem, Buleleng, Jembrana | Not checked for this page | Not checked for this page | The revenue office of the regency | Not checked |
- Tax and area
- Hotel tax (PBJT), Kabupaten Badung
- Pay
- 10 working days after the end of the month
- File the return
- 10 working days after the end of the month, the same day as payment
- Tax and area
- Hotel tax (PBJT), Kota Denpasar
- Pay
- 10 working days after the end of the month, since the period June 2026
- File the return
- 10 working days after the end of the month, since the period June 2026
- Tax and area
- Hotel tax (PBJT), Kabupaten Gianyar
- Pay
- 10 working days after the end of the month
- File the return
- The text says tanggal 21 after the end of the tax period. Confirm the day with BPKAD Gianyar.
- Tax and area
- Hotel tax (PBJT), Kabupaten Tabanan
- Pay
- By the 14th of the next month (our reading of "tanggal 14 setelah berakhirnya masa Pajak")
- File the return
- By the 15th of the next month (our reading of "tanggal 15")
- Where
- Bakeuda Tabanan, online SPTPD
- Tax and area
- Land and building tax (PBB-P2), all four areas
- Pay
- By the due date printed on the SPPT. The regency sets it each year; the longest period the rules allow is 6 months from the day the SPPT is sent.
- File the return
- Not self-assessed: the regency assesses the tax and sends the SPPT
- Where
- The revenue office of the regency and its payment channels
- Tax and area
- Klungkung, Bangli, Karangasem, Buleleng, Jembrana
- Pay
- Not checked for this page
- File the return
- Not checked for this page
- Where
- The revenue office of the regency
- Legal basis
- Not checked
- Peraturan Bupati Badung Nomor 29 Tahun 2024, Pasal 1, 28, 38 3 October 2026
- Peraturan Walikota Denpasar Nomor 9 Tahun 2026, Pasal I 3 October 2026
- Peraturan Bupati Gianyar Nomor 28 Tahun 2025, Pasal 15 dan 19 3 October 2026
- Peraturan Bupati Tabanan Nomor 44 Tahun 2024, Pasal 16 dan 21 3 October 2026
- Peraturan Walikota Denpasar Nomor 1 Tahun 2024, Pasal 14 3 October 2026
Days off, extensions and late payment
National monthly dates: if a payment or filing date falls on a Saturday, a Sunday, a national holiday, a day off for an election or a national joint leave day (cuti bersama), it may be made by the next working day (PMK 81/2024 Pasal 100 and 173). Those articles cover the monthly dates; the annual return dates in Pasal 169 are not moved. The page on when offices are closed lists the days off.
Annual returns: a taxpayer may extend the filing of the annual income tax return by up to two months by notifying DJP before the deadline, with a provisional calculation and proof of payment of any shortfall (Pasal 174 and 175). DJP can also relax sanctions for one year by decree: for tax year 2025 it removed late-filing sanctions for individuals who filed or paid by 30 April 2026 (KEP-55/PJ/2026), while the legal deadline stayed at 31 March. Check pajak.go.id each year.
Regional working days: Bapenda Denpasar counts the 10 working days without Saturdays, Sundays, national holidays, joint leave days and the Hindu holy days in Bali set by the central or the Bali government. Perbup Badung 29/2024 defines Hari Kerja as Monday to Friday and Hari Libur as Saturday, Sunday, national holidays, joint leave days and holidays or dispensations set by the Bali provincial government, but it does not say in so many words that Hari Libur are left out of the count. Bapenda Badung announces the date each month; we count the Badung dates the same way as Denpasar and mark that as our reading. For the period September 2026 the tenth working day is 14 October 2026.
Late payment: in Badung, Gianyar and Tabanan a regional tax paid late bears administrative interest of 1 percent per month on the unpaid amount, from the due date, for at most 24 months, a part of a month counting as a full month (Perbup Badung 29/2024 Pasal 28(10); Perbup Gianyar 28/2025 Pasal 15(7); Perbup Tabanan 44/2024 Pasal 16(7)). In Denpasar the same rate is in Perda 5/2023 Pasal 66(16). National tax paid late is penalised as the general tax procedure law provides (PMK 81/2024 Pasal 94(4)); we do not give the rates here.
- Peraturan Menteri Keuangan Nomor 81 Tahun 2024, Pasal 100, 173, 174, 175 3 October 2026
- Direktorat Jenderal Pajak, KEP-55 dan relaksasi SPT Tahunan orang pribadi 3 October 2026
- Badan Pendapatan Daerah Kota Denpasar, pengumuman 1 Juli 2026 3 October 2026
- Bapenda Badung, Perubahan Ketentuan Jatuh Tempo SPTPD, 2 Oktober 2024 3 October 2026
- Peraturan Daerah Kota Denpasar Nomor 5 Tahun 2023, Pasal 66 3 October 2026
Where to file and pay
National taxes are filed and paid in Coretax, the DJP system. Regional taxes are filed and paid through each regency's revenue office. The links open the official pages. Tabanan has no link here because we found no official page for its online return.
- Coretax DJP, the taxpayer portal 3 October 2026
- Direktorat Jenderal Pajak, Batas Waktu Lapor 3 October 2026
- Bapenda Kabupaten Badung 3 October 2026
- Badan Pendapatan Daerah Kota Denpasar 3 October 2026
- BPKAD Kabupaten Gianyar, e-SPTPD 3 October 2026
What this page leaves out
This page does not cover the taxes of buying (see the page on taxes and costs of buying), income tax rates and what counts as income, the tourist levy for foreign visitors, or tax on payments to a non-resident. It lists dates only. The return for the part of the year in which you leave Indonesia for good is on the page on taxes when leaving. Which tax applies to your case is a question for a tax adviser.