Bali · Tax & accounting
Accounting and tax for businesses in Bali
A local team in Bali for your bookkeeping, tax filings, and payroll. Indonesian tax law is national, so your Bali business files the same returns as a Jakarta one, handled here by people you can sit down with.
Who we serve
The businesses we keep compliant in Bali
The kinds of Bali businesses on our books.
Villa management companies
Owners and managers handling bookings, staff, and owner payouts across one or many properties.
Restaurants, cafés, and bars
F&B businesses dealing with daily takings, the regional service tax, and seasonal staff.
Yoga and wellness retreats
Retreats and studios balancing local staff, foreign teachers, and package revenue.
Surf and dive schools
Activity operators with seasonal income, equipment, and a mix of local and foreign instructors.
Boutique hotels and guesthouses
Smaller accommodation businesses managing occupancy, payroll, and the regional accommodation tax.
Expat-owned consultancies
Foreign founders running services or agencies from Bali, often on an Investor or work KITAS.
Services
What we handle
Everything your Bali business owes the tax office, plus the books behind it. Each links through to how it works in detail across Indonesia.
Monthly tax filings
We prepare and file your monthly PPh and VAT returns through Coretax, on time, so nothing slips past the 20th.
See how it worksAnnual tax return (SPT Tahunan)
Your yearly corporate or individual return, and the fiscal reconciliation behind it, built from the year’s books.
See how it worksBookkeeping
Monthly books kept to Indonesian standards, so your filings and your annual return reconcile without a scramble.
See how it worksPayroll and BPJS
Salaries, PPh 21, and the mandatory BPJS health and employment contributions for your Bali staff.
See how it worksNPWP registration
The tax number your company and your foreign staff need before anything else can be filed.
See how it worksLKPM reporting
The quarterly investment report every PT PMA owes the Ministry of Investment, prepared and submitted for you.
See how it worksThe basics
How Indonesian tax works for a Bali business
Tax in Indonesia is national, not regional. A business in Bali files the same returns, under the same law, as one in Jakarta. What changes is who handles them, and whether they understand a villa, a retreat, or a beach café rather than a factory.
The rhythm is monthly and annual. Each month you pay tax by the 15th and file the returns by the 20th, covering the tax withheld from staff and suppliers and the VAT on your sales. Once a year the company files its annual return, the SPT Tahunan, due 30 April, while individuals file theirs by 31 March.
Underneath sit a few constants: an NPWP, the tax number every business and taxpayer needs; PPh, the income tax withheld and paid across the year; and PPN, the value-added tax on most sales. You report all of it to your local Bali tax office, online, through Coretax.
For the full mechanics, deadlines, and rates, see our Indonesia tax reporting guide. What we add in Bali is a team that handles every part of it for you, on the ground.
Whatever you run in Bali, the filings are the same; the difference is having someone local on them. Talk to our Bali team.
Common questions
Bali tax and accounting questions
The questions we hear most from Bali businesses.
Do I need an NPWP if I have a KITAS?
If your KITAS makes you an Indonesian tax resident, which a stay permit valid over 183 days does, then yes. You need an NPWP and file an annual return, even when your employer withholds tax from your salary each month. We register it for you.
Do I file taxes with the Bali tax office or Jakarta?
With your local Bali tax office, the KPP where your business is registered, filed online through Coretax. The law is national, but the registration, the filing, and any audit run through Bali, which is one reason a team here rather than in Jakarta makes a difference.
How is villa rental income taxed in Bali?
A long-term property lease carries a final 10 percent income tax under PPh 4(2). Short-stay villa and accommodation income is treated as a hospitality service, so it falls under the regional accommodation and service tax, around 10 percent, rather than central VAT, and the business is still taxed on its profit on top.
Is BPJS Kesehatan and Ketenagakerjaan mandatory for my Bali staff?
Yes. Both the health program, BPJS Kesehatan, and the employment program, BPJS Ketenagakerjaan, are compulsory once you have employees. The employer registers staff and splits the contributions with them, and we handle it as part of payroll.
Can my Bali business qualify me for an Investor KITAS?
Yes, if it is a PT PMA and you hold the required shareholding, currently IDR 10 billion. An Investor KITAS lets you live in Bali and direct the company without a separate work permit, which is a common route for foreign founders here.
What KBLI codes apply to a villa, F&B, or retreat business?
Accommodation and villas sit in the 55 group, restaurants and bars in the 56 group, and wellness and yoga in the 96 group. The exact five-digit code matters, since it sets your licensing and your foreign-ownership limit, so we confirm it before you register.
I work remotely from Bali, am I a tax resident?
Possibly. More than 183 days in Indonesia, or settling here with your family, makes you a tax resident, taxed on your worldwide income. Our tax residency checker at /indonesia/tax-residency/ walks through where you stand.
Does my Bali sole proprietorship need full bookkeeping?
Not always. A small business under the turnover threshold can keep simplified records rather than full books, especially under the 0.5 percent final tax. Once you grow, or want to deduct expenses against your income, proper bookkeeping becomes necessary.
On the ground in Bali
Talk to our Bali team
Tell us what you run in Bali, a villa, a café, a retreat, or a consultancy, and where your books and filings stand. Our Bali team will take it from there, in person if you want to come by the office.
Emailbali@emerhub.com
Phone+62 812 3659 9997
OfficePertokoan Sunset Indah, Sanur Kaja
Jl. Sunset Road Kavling 4
Kuta, Badung Regency
Bali 80361, Indonesia
Jl. Sunset Road Kavling 4
Kuta, Badung Regency
Bali 80361, Indonesia