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Indonesia

Airbnb Laws in Indonesia

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browse through states

Explore Rental Markets by Compliance

Compare demand, permit requirements, tax burden, and overall complexity across states.

West Sumatra
West Kalimantan
West Java
Sulawesi Tenggara
Sulawesi Barat
South Sumatra
South Sulawesi
South Kalimantan
Riau Islands
Riau
Papua
Nusa Tenggara Barat
North Sumatra
North Sulawesi
Maluku Utara
Maluku
Lampung
Kalimantan Tengah
Jambi
Jakarta Raya
Irian Jaya Barat
Gorontalo
East Nusa Tenggara
East Kalimantan
East Java
Daerah Istimewa Yogyakarta
Central Sulawesi
Central Java
Bengkulu
Banten
Bangka-Belitung
Bali
Aceh

 Rental Types

Compare Rental Types and Requirements

See what’s allowed, what permits you need, and how regulations differ across rental durations.

Short-term rental

Allowed with permit

Under 30 nights

Airbnb, VRBO, direct booking

Permit required

-

Type 1 or Type 2 STR Licence

Type 1 = owner-occupied · Type 2 = non-owner-occupied

90-night annual cap for non-primary residences in restricted zones

Licence number must appear on all listing platforms

Max occupancy: 2 guests per bedroom plus 2 additional

Need the full application walkthrough?

Get your STR licence

Mid-term rental

Generally allowed

30–365 nights

Furnished monthly stays

Permit required

-

No STR permit needed

No annual night cap or density restrictions

No Hotel Occupancy Tax — meaningfully lower tax burden

Landlord-tenant rights apply — deposit, habitability, and notice obligations

Mid-term is lower friction. Get the basics right.

Get Property Report

Long-term rental

Fully allowed

12-month lease

Standard residential

Permit required

-

None — standard residential use

Residential Property Code governs · No STR obligations

No permits, night caps, or density restrictions

No Hotel Occupancy Tax obligations

Standard habitability, notice, and deposit rules apply

taxes

What Applies and Who Handles It

Understand which taxes apply, who collects them, and what you’re responsible for, especially when handling direct bookings.

STATE

Hotel Occupancy Tax

6%

Collected by

Airbnb, VRBO

Who files

Platform on your behalf

Applies to

STR under 30 days only

County 

County HOT

2%

Collected by

Platform or operator

Direct bookings

You must register & file

Applies to

STR under 30 days only

CITY

City hOT

6%

Collected by

Platform or operator

Filing frequency

Monthly

Applies to

STR under 30 days only

Combined total

All taxes, all levels

17%

OTA bookings

Platforms handle state portion

Direct bookings

You collect & file all three

Mid / Long-term

No HOT applies

Direct bookings mean three separate filings

Miss one and you're exposed. Lodge Compliance helps you automates all three

Automate Taxes Now

FAQs & Guides

Common Question From Operators

Clear answers to help you understand what’s required, and a straightforward way to get it done.

Let's Get You Compliant

What is the maximum length of stay in Indonesia?

Overview

Short-term rentals, known locally as Sewa Harian and Sewa Jangka Pendek, have become an integral part of Indonesia's booming tourism industry. With stunning destinations like Bali, Jakarta, and Yogyakarta attracting millions of visitors each year, these rentals offer travelers a more intimate and flexible lodging experience. In 2023, the Indonesian government saw significant revenue generated from short-term rentals, highlighting their economic impact. Popular platforms such as Airbnb and Traveloka dominate the market, connecting property owners with eager tourists looking to explore the diverse beauty of Indonesia. The growth of these rentals has not only boosted tourism but also provided additional income opportunities for locals, contributing to the overall development of the country.

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Overview
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Disclaimer

Lodge compliance is not a licensed tax or financial advisor. Therefore nothing in the above article should be construed as tax, legal, or financial advice. Contact your local tax office for information regarding your personal circumstance.

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