If you own or dream of owning a villa in Bali, you have probably heard whispers about KBLI 2025 and new codes that finally fix the PT PMA problem. It sounds technical, and it is, but it also matters deeply for how your villa can legally operate on Airbnb, Booking.com, and beyond.
Indonesia’s KBLI 2025, introduced through Peraturan BPS No. 7 Tahun 2025, brings clearer and stricter classifications for businesses, particularly in the real estate and accommodation sectors. The regulation was officially published on 17 December 2025, and companies are expected to align their registrations within approximately six months. As a result, mid 2026 is emerging as an important milestone for Bali villa owners and operators across Indonesia.
At Alfred in Bali, we are not lawyers or tax consultants. We are marketers, operators. While being expert on our field, our job is to translate this complexity into something owners can actually use, then send you to the right professionals when the time comes to sign documents and update OSS.
A Quick Note
The information in this guide is for general understanding only. It does not replace legal, tax, or accounting advice.
Every villa is different. Two properties on the same street can have completely different risk profiles depending on:
– Who owns them
– Who holds the NIB (and which KBLI is attached)
– How guests are booked and paid
– How long people actually stay
Always check your specific situation with a qualified Indonesian notaris, lawyer, and tax adviser before acting.
House of Bagera by Alfred in Bali
What KBLI 2025 Means for Bali Villa Owners
KBLI is essentially Indonesia’s “business classification dictionary.” KBLI 2025 does not change the fact that Bali is full of villas, but it does change how the business behind those villas is classified.
A useful overview:
https://www.traceworthy.com/kbli-2025-real-estate-and-accommodation/
In simple terms, KBLI 2025 asks:
- Are you building and selling properties?
- Are you renting them long‑term (think months or years)?
- Or are you hosting short‑stay guests like a hotels or resorts?
From there, a few codes become key for Bali:
- 68111 – Residential development and sale
When you are building and selling units. - 68112 – Long‑term residential rental
For monthly or yearly leases (your classic “long‑term rental”). - 5520x – Tourism accommodation
This is where short‑stay villas sit: nightly stays, hospitality services, guests arriving with suitcases after a flight. - 55900 – Other accommodation
Think kost‑kostan, boarding houses, dorms, staff housing – more a “place to live” rather than a “holiday villa”.
The challenge for foreign owners is that many tourism accommodation codes are reserved for MSMEs, not for foreign-owned PT PMA structures. That is why people talk about the PMA villa problem and why these classifications are becoming central to Bali villa regulations 2026.
Makia Loft by Alfred in Bali
The Usual Suspects: Codes That Show up Again And Again
For Bali villas, we keep seeing the same codes on NIBs and in OSS. Think of this as a high‑level map for your next conversation with your consultant:
| KBLI Code | What it’s about | Typical Bali use |
| 68111 | Residential development and sale | Building and selling villas or apartments |
| 68112 | Long‑term residential rental | Classic long‑term rental (monthly / yearly) |
| 5520x (e.g. 55203) | Tourism accommodation (including villas) | Nightly villa stays with hospitality services |
| 55900 | Other accommodation | Kost, kontrakan, dorms, staff housing, etc. |
| 55400 / 68210 | Intermediation, brokerage | Platforms, agencies, and brokers earning commissions |
For a more technical breakdown of what changed with KBLI 2025, TraceWorthy’s explainer is worth reading. And for a Bali‑specific angle focused on PT PMA and tourism accommodation, Seven Stones’ analysis is solid.
So What Can A PT PMA Actually Do?
If you’re a foreign owner, this is the real question. The short answer: you still have options, but you need to be more intentional about how your structure the set-up.
The 2 most common models we see on the Bali market:
1. The “Landlord PT PMA” Model
Here, your PT PMA focuses on 68111 / 68112:
- It holds or controls the property.
- It rents out on a long‑term or multi‑year basis to a local MSME.
- That local entity is the one that holds the tourism accommodation licenses and runs the nightly business you will nee to update your NIB with the right KBLI 55*** range.
You, as the foreign investor, earn rent from a legally clean unit, and the local operator carries the tourism obligations.
2. The “Management Company” Model
In this case:
- The villa is owned by an individual or local company.
- A PT PMA provides management services: marketing, revenue management, operations support, staff coordination, etc.
- The PT PMA earns a management fee, while the owner / local entity remains the “face” of the villa for licenses and guest contracts.
These are the models that have been suggested by several legal advisors.
What the 2026 Changes Mean for Airbnb and Booking.com Villas in Bali
Parallel to KBLI updates, the Indonesian government and global platforms are moving toward tighter alignment on licenses, tax data, and who is actually allowed to be on these platforms. Multiple industry updates and legal blogs are already warning owners that:
- Listing details will be cross‑checked against licences and sometimes OSS
- Tax IDs and proper entity data will become more important
- Clearly “commercial” operations running under personal or mismatched KBLI profiles are more likely to be flagged
For an external perspective on licensing and taxes around Airbnb in Bali, you can look at:
LegalIndonesia – “Airbnb in Bali: licensing & taxes 2026”
We don’t control how platforms enforce their rules, but the direction is clear: the closer your structure is to the spirit of KBLI 2025, the safer you will be.
| KBLI code | Short label (EN) | Typical use / examples |
|---|---|---|
| 55110 | Starred hotels | 1–5 star hotels with full services (front desk, F&B, housekeeping). |
| 55120 | Budget / non‑star hotels | “Hotel Melati”, smaller hotels with simpler services. |
| 55130 | Pondok Wisata | Licensed homestays / small guest accommodations, often owner‑occupied; classic small Bali “homestay license.” |
| 55191 | Short‑term accommodation – specific types | Short‑term accommodation not covered by hotels: e.g. some bungalows, guest houses, and youth hostels (exact sub‑labels can differ; check OSS entry). |
| 55192 | Campgrounds | “Bumi perkemahan” – camping grounds, possibly glamping‑style sites if structured that way. |
| 55193 | Villas | Stand‑alone villas offered as short‑term accommodation with services; often cited in tourism health lists as “Villa (KBLI 55193)”. |
| 55194 | Apartment hotels / serviced apartments | Apartment‑style units with hotel‑like services; sometimes called “apartment hotel/service apartment”. |
| 55199 | Other short‑term accommodation | “Penyediaan Akomodasi Jangka Pendek Lainnya” – other short‑term accommodation not covered in 55191–55194, such as bungalows, cottages, motels, guesthouses. |
What Villa Owners Should Do in 2025 and 2026
Think of this as a calm, structured reset, not a panic checklist.
- Put everything on the table
- Who owns each villa?
- Who holds the NIB and with which KBLI is in place (68111, 68112, 55xxx)?
- What is required do update the KBLI to 55***?
- Lastly, who is actually dealing with guests and collecting payments?
- Be honest about how the villa operates
- Are stays mostly nightly or mostly monthly?
- Are you delivering hotel-like services, or just providing a house?
- Do your contracts and NIB tell the same story as your Airbnb listing?
- Bring in the right professionals
- A local notary or lawyer to look at the structure.
- A tax adviser to check how income is declared.
- Your management or platform partner (like Alfred in Bali) to reality‑check the commercial side.
- Realign OSS and paperwork
Once you know which model you’re aiming for (landlord PT PMA, management company, platform, or a mix), work with your advisors to update:- OSS / NIB (KBLI codes in 55* range)
- Contracts between owner, operator, and platform
- Internal SOPs so “what you say you are” and “what you actually do” finally match
At Alfred in Bali, our role in all this is simple:
- We support in mapping your current situation.
- We highlight where your structure might not match your reality.
- And we guide you in choosing a model that balances compliance, revenue, and practicality.
Then, we encourage you to sit down with the right legal and tax professionals to turn that model into a fully documented structure that can stand the test of Bali villa regulations in 2026 and hopefully in the future. Because in the end, a beautiful villa in Bali deserves more than great photos; it deserves a solid foundation too.
References:
https://klasifikasi.web.bps.go.id/app/view/kbli2020/55900
https://oss.go.id/en/kbli/detail/5ad808cb-e295-4116-97c1-a270cdf1ba0e
https://legalsatu.id/blog/kbli-55900/
This article is for general information only and does not constitute legal, tax, or investment advice. Regulations in Indonesia change and their application depends on each specific case. You should consult a qualified Indonesian legal or tax professional before making decisions regarding your villa or rental business.
