Bali legislature backs tax and retribution amendment, urges service upgrades

Denpasar — Bali’s provincial legislature approved an amendment to the province’s regional tax and retribution rules in a plenary session on 18 May 2026, while urging the government to improve service quality and broaden local revenue sources, according to local reports and the provincial regulatory record.

The revision concerns Bali Regional Regulation No. 1 of 2024 on Regional Taxes and Retributions, which remains the legal framework for the province’s tax and levy system. A provincial legal database also shows a related implementing regulation, Bali Governor Regulation No. 14 of 2026, titled as an amendment to the 2024 implementing rule for the same regional regulation.

According to a Denpasar report on the session, the DPRD said the draft’s structure and substance were broadly consistent with applicable law and then gave its approval for the bill to move forward. The same report said Bali Deputy Governor I Nyoman Giri Prasta thanked the legislature and described the amendment as important for optimizing Bali’s economic potential.

The legislature’s review also stressed that any retribution scheme should be matched by better services, qualified staff and adequate facilities. It highlighted health services, including Bali Mandara Regional Hospital and Dharma Yadnya Hospital, as well as museums, education, sports facilities, maritime activities and new tourism attractions as possible areas that could generate more local revenue.

The approved material did not spell out any revised tax rates, new payment obligations or a schedule for implementation. It also did not identify changes to hotel, restaurant, entertainment, vehicle or other tax categories in the provincial tax code.

What the move means

The practical impact of the approval lies in how Bali frames potential new or revised retribution objects, rather than in any immediately announced fee hike. The legislature called for closer coordination with regencies and municipalities, faster investment innovation and stronger use of regional assets to help expand locally generated income.

For residents and businesses, the sectors named in the review may receive closer attention as the province refines its revenue strategy. For visitors, tourism-related facilities and new attractions were among the areas mentioned, but no new visitor fee was announced in the material reviewed.

The DPRD decision was recorded in decree No. 10 of 2026, according to the draft material and reporting from the session. The amendment process now depends on the formal publication of the revised text and any implementing rules that follow.

Sources

• RRI Denpasar
• JDIH Provinsi Bali
• DDTC Perpajakan