Indonesian immigration does not collect this money. The Bali tourist levy is a provincial charge, paid to the Bali Provincial Government through its own portal, bank counters and registered partners, and the regulation that creates it sets out no monetary fine for skipping it. What it does set out, in Article 16A, is a ladder of administrative sanctions ending in "tidak mendapatkan pelayanan di Daya Tarik Wisata" — not receiving service at a tourist attraction (Perda Provinsi Bali No. 2 of 2025, Article 16A, enacted 20 June 2025, checked 16 September 2026). That is the real risk: not a penalty at the border, but a scanner at a temple gate.
What the regulation actually says
The Bali tourist levy is created by Bali Provincial Regulation (Peraturan Daerah, or Perda) No. 6 of 2023, substantially rewritten by Perda No. 2 of 2025, which puts the amount directly into the operative text. Its Indonesian title, Pungutan Bagi Wisatawan Asing, translates as the foreign tourist levy, and that is the phrase used on every official document. Article 5(2) states that the levy is paid cashless through electronic payment facilities "sebesar Rp150.000,00" — in the amount of IDR 150,000 (Perda No. 2 of 2025, Article 5, checked 16 September 2026). The amending regulation was enacted in Denpasar on 20 June 2025 and took effect on 1 July 2025. The levy itself has been running since 14 February 2024, the date the province's own briefing sheet gives as its effective start (Bali Foreign Tourist Levy Legal Basis, checked 16 September 2026).
Two documents sit underneath the Perda and matter more to you in practice. Governor Regulation (Peraturan Gubernur) No. 2 of 2024, as amended by No. 25 of 2025, sets the payment procedure, and Governor Decree No. 699/03-L/HK/2025 issues the technical guidelines; Love Bali lists all four instruments, together with Law No. 15 of 2023 on the Province of Bali, as the legal basis (Love Bali FAQ, checked 16 September 2026).
The frequency question is the one travellers get wrong most often. Article 4A(1) is drafted around entry — every foreign tourist entering Bali, whether directly from abroad or indirectly through another part of Indonesia, must pay — but Article 5(1) then fixes the validity of that payment for the whole period the tourist is travelling in Bali and before leaving Indonesian territory. Love Bali's FAQ resolves it plainly: the levy "is paid only 1 (one) time while traveling in Bali, before the person leaves the territory of the Republic of Indonesia". Hop to Lombok and back inside the same trip and you are not asked again; return to Indonesia on a later trip and you are.
Who is exempt, and how
Exemption from the Bali tourist levy is granted to seven categories of foreign national listed in Article 4A(2) of the amended Perda, and holding an ordinary tourist visa is not one of them. Article 4A(3) states the underlying grounds: official duty, citizenship status, and benefit to the development of Bali or of Indonesia. The table below matches each category to how the exemption is actually obtained.
| Exempt category | How the exemption is obtained |
|---|---|
| Crew on transport vehicles | Shown to the officer at the checkpoint |
| KITAS or KITAP permit holders | Permit card shown to the officer |
| Diplomatic and official visa holders | Shown to the officer |
| Family reunification visa holders | Shown to the officer |
| Student visa holders | Shown to the officer |
| Golden visa and other visa holders | Application through the Love Bali system |
Source: Perda No. 2 of 2025, Article 4A and the Love Bali FAQ, both checked 16 September 2026. The FAQ is explicit that only the last two categories need to apply; the rest are handled by showing the card at the checkpoint.
There is no exemption by age anywhere in that list, and none for short transits, day visits or repeat visitors. The regulation's categories are about immigration status, not about who you are or how long you stay. A levy exemption you have seen asserted elsewhere on some other basis is not in the text.
Paying before you fly
Paying the Bali tourist levy online before departure is what the province asks you to do, because the alternative is a counter queue at an arrival gate after a long flight. The official portal is lovebali.baliprov.go.id, and the Love Bali app is published on Google Play and the App Store. Governor Regulation No. 25 of 2025 sets the minimum data you must supply at Article 9(2): name, passport number, nationality, email address and arrival date (Pergub Bali No. 25 of 2025, checked 16 September 2026).
Article 12(1) of that Governor Regulation lists exactly when payment happens if you have not already paid before reaching Bali's arrival gates. The table below sets out the four moments and what each one involves.
| When you pay | What it involves |
|---|---|
| Before departure | Online at the portal or in the app; voucher emailed |
| On arrival in Bali | Counter staffed by an appointed bank, using your passport |
| During your stay | Through a registered endpoint, or by scanning its QR code |
| On departure from Bali | Same counter arrangement at the departure point |
Accepted methods are credit cards (Visa, Mastercard, American Express and JCB), bank transfer, virtual account, UnionPay and QRIS. Cash is not accepted at any stage: Article 5(2) of the Perda and Article 9(1) of the Governor Regulation both require the payment to be non-cash. An "endpoint" is defined in the Perda's explanatory notes as an accommodation provider, attraction manager, cruise agent or travel agency under cooperation agreement with the province.
Where the voucher is checked
Bali's levy voucher is scanned at three kinds of place, and Article 16(2) of Governor Regulation No. 25 of 2025 names them: at foreign tourists' arrival gates, at endpoints, and at other locations on an incidental basis, by the relevant provincial agency or a service provider. The province's own step-by-step guide tells travellers to "present your Levy Voucher or passport for scanning at available checkpoints" (How to Pay your Foreign Tourist Levy Individually, checked 16 September 2026).
That word "incidental" is doing real work: the regulation describes checks at arrival gates and endpoints plus ad hoc checks elsewhere, not a permanent universal checkpoint network. Save the voucher as an image and carry the passport you paid under, rather than relying on airport wifi to find an email.
Love Bali publishes two utility pages worth bookmarking: one verifies that a voucher was genuinely issued, using the voucher number and the passport number used at payment, and the other resends a lost voucher against an invoice number, passport number and email (My Levy Voucher, checked 16 September 2026).
What happens if you do not pay
Non-payment of the Bali tourist levy attracts no fine, no surcharge and no immigration consequence in the regulation as written. Article 16A, inserted by the 2025 amendment, provides a three-step administrative sanction: a verbal warning, a written warning delivered to the person concerned, and not receiving service at a tourist attraction. That is the complete list.
Article 6 adds the practical mechanism. Where a foreign tourist cannot produce proof of payment, the tourist is required to make the payment then and there, at the rate in Article 5(2). In other words the system is designed to catch you at a gate and take IDR 150,000, not to penalise you afterwards.
What the money is stated to fund
Proceeds from the Bali tourist levy are classified under Article 7(1) of the amended Perda as Lain-lain Pendapatan Asli Daerah Yang Sah — other legitimate regional own-source revenue — and Article 5(4) requires them to be deposited into the Regional General Treasury Account (Rekening Kas Umum Daerah). Article 7(2) then states the three permitted uses: protection of Balinese culture and the natural environment; improvement of the quality of service and administration of Bali Cultural Tourism; and financing the administration of the levy itself.
The 2025 amendment expanded the second of those. A new Article 10A defines it in practice as raising the quality of tourism destinations, the tourism industry, tourism marketing and tourism institutions. Article 7(3) requires the proceeds to be managed transparently and accountably, and free of corruption.
One number in the Governor Regulation is worth knowing because nobody advertises it. Article 22A caps the service fee (Imbal Jasa) payable to benefit partners and endpoints that facilitate collection at a maximum of 3 per cent of the value and number of levy transactions, paid quarterly. If a hotel takes your payment, a slice of the levy can lawfully go back to the hotel.
Before you reach the arrival gate
Check the current amount on the official portal before you pay, because a provincial regulation can be amended and this one already has been: the IDR 150,000 figure now sits in Perda No. 2 of 2025, which rewrote a 2023 regulation the province itself described as not having worked optimally. Bali publishes its legal instruments through the provincial legal documentation network at jdih.baliprov.go.id, and links signed copies of the Perda and the Governor Regulation from its Government Notice page (both checked 16 September 2026). Read those before trusting any secondary summary, including this one.
Then do three things in order. Pay on the portal a few days before you fly, using the passport you will actually travel on and an email address you can open from your phone. Save the QR-code voucher as an image. And if you hold a golden visa or a non-tourism visa and believe you are exempt, file the application at least five days out, because after that the province's own terms put you back inside the charge.
This guide covers the levy only. Indonesian visa and visa-on-arrival requirements, the separate entry declarations run by Indonesian customs and health authorities, and the individual admission fees that Balinese temples and attractions charge are all outside it. Those admission fees are set by each site rather than by the province, and paying the levy does not cover them.