Hosting responsibly in Indonesia
Hosting responsibly in Indonesia
Resources to help hosts follow local regulations, meet safety standards, and contribute meaningfully to Bali’s economy
Why responsible hosting matters
Every host plays a part in supporting Indonesia’s economy. Paying the correct taxes ensures that tourism revenue supports local services, and helps benefit the local communities sustainable tourism depends on.
This section explains the main tax responsibilities for hosts, including national income tax and regional PBJT tax, business registration, and safety guidelines so you know exactly what applies to your listing and how to stay compliant.
This content is for general information purposes and should not be considered tax advice. Please speak to your tax advisor for advice on your specific circumstances.
This content is for general information purposes and should not be considered tax advice. Please speak to your tax advisor for advice on your specific circumstances.
Your tax obligations
National income tax & VAT
Any income earned from hosting is treated like any other business income in Indonesia. Understanding your filing obligations helps you stay up to date with national tax laws.Here’s what you need to know about annual filing dates, VAT for certain businesses, and how to use your Airbnb earnings summary for tax reporting.
1. Hosting income is taxable.2. Some hosts may also be required to pay VAT monthly.3. Annual tax returns are due March 31 (individuals) and April 30 (entities).4. Hosts can find their earnings summary in the Airbnb dashboard to support filing.
Regional tourism tax (PBJT)
Local governments rely on PBJT (Certain Goods and Services Tax) to support tourism infrastructure and community services. If you operate accommodation such as a villa, guesthouse, or homestay, you may need to collect PBJT from guests and remit it monthly.
PBJT involves:
- Registering and obtaining a local taxpayer ID (NPWPD).
- Collecting PBJT (up to 10 percent, depending on the regency).
- Paying PBJT monthly through the designated local system.
- Submitting monthly PBJT reports.
Regulations and permissions
Every host’s journey begins with understanding what licences or permissions are required for your accommodation type. Indonesia categorises tourism businesses by risk level, and each category has different requirements.
Completing these steps helps ensure your hosting activity is legally recognised and aligned with national and local regulations.
This content is for general information purposes and should not be considered legal advice. Please speak to your legal advisor for advice on your specific circumstances.
This content is for general information purposes and should not be considered legal advice. Please speak to your legal advisor for advice on your specific circumstances.
Business Identification Number (NIB)
An NIB is the foundation of operating any tourism-related business in Indonesia, including hosting on Airbnb. It’s a simple online registration process that officially recognises your accommodation activity and unlocks access to other required documents.
Your NIB confirms your:
- Business identity
- Compliance with basic national requirements
- Eligibility to apply for additional licenses if required
Supplementary documents
Depending on your accommodation’s size and category, you may need other supplementary documents. These requirements help ensure guest safety, hygiene, and environmental responsibility.
Examples include:
- Standard Certificate or Verified Standard Certificate
- Sanitary Certificate (SLS)
- Environmental Approval
- Fire safety and building permits
- Zoning approvals where required
Guest registration requirements
Indonesian regulations require accommodation providers to report certain details for foreign guests when requested by authorities. This helps maintain community safety and supports national security. Here’s how to submit the required information through APOA or directly to immigration officers.
Submission methods:
- APOA online system
- Email or WhatsApp (depending on local authority)
- Host details, including host identification / business license and contact details
- Guest details, including guest passport details and telephone number
- Length of stay
- Accommodation address
Safety standards for hosts
Safety standards for hosts
Creating a safe and comfortable environment is at the heart of responsible hosting. Meeting basic safety requirements not only protects your guests but also builds trust with neighbours and local authorities. This section outlines practical steps for fire safety, hazard prevention, emergency readiness, and child safety so you can provide a secure stay from the moment guests arrive.
Emergency preparedness
In an unexpected situation, clear information can make all the difference. Hosts should make emergency contacts easy to find and ensure guests know how to reach them quickly if needed.
Hosts should provide:
- Local emergency numbers
- Nearest hospital contact
- Clear instructions on how to reach the host
Fire and hazard prevention
Safe appliances, clear escape routes, and properly maintained equipment are essential. Regular checks and visible signage go a long way in keeping guests protected and your home in good condition.
- Working fire extinguisher
- Clearly marked evacuation route
- Carbon monoxide detector for gas appliances
- No exposed wires or other hazards
- Safe steps with railings
Health and hygiene
Clean, well-ventilated spaces help ensure a pleasant guest experience. Following hygiene best practices supports the comfort of guests and keeps you aligned with tourism cleanliness standards.
- Follow Ministry of Tourism health and sanitation guidelines
- Maintain a clean, well-ventilated home
- Provide a stocked first-aid kit
Child and family safety
Many guests travel with children, parents, or multigenerational families, and they rely on hosts to help them understand whether a space is suitable for them. Being upfront about potential hazards, layout considerations, or items that may require extra care helps families feel prepared and welcomed. Clear guidance not only protects young guests but also helps hosts avoid misunderstandings and keeps stays smooth and worry-free.
Occupancy and comfort
A comfortable stay begins with having the right number of people in a safe, well-functioning space. Setting clear occupancy limits and making sure essentials like ventilation, climate control, and appliances work properly helps guests enjoy a pleasant stay and protects your property at the same time.
Support for hosts
Useful hotlines
- Online Single Submission (OSS) hotline: +62-811-677-4642
- Ministry of Tourism: +62-811-895-6767
- Online Single Submission (OSS)
- Foreigner Reporting Application (APOA)
- Indonesia Tourism Act
- Implementing Rules & Regulations
- Safety tips
Support for hosts
Useful hotlines
- Online Single Submission (OSS) hotline: +62-811-677-4642
- Ministry of Tourism: +62-811-895-6767
- Online Single Submission (OSS)
- Foreigner Reporting Application (APOA)
- Indonesia Tourism Act
- Implementing Rules & Regulations
- Safety tips
Related links
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