If a foreign national wants to rent out a villa in Bali through Airbnb, Booking.com, or other online travel agencies, it is important to understand one key point: the platform itself is not banned.

However, the property listed on the platform and accepting bookings must be properly structured.

After 31 March 2026, the requirements for tourist accommodation began to be enforced more strictly.
The government no longer looks only at the listing on Airbnb or Booking.com. It reviews the full structure:

• who receives the income;
• which company operates the property;
• which KBLI is used;
• whether there is an NIB;
• whether the address is suitable;
• whether reports are filed;
• whether taxes are paid.

A mistake may lead to a situation where the property is formally listed on a platform and bookings are coming in, but the legal structure behind the operation is incorrect.
In that case, the risk may affect not only the business, but also the property itself.

A foreign national may rent out a villa through Airbnb or Booking.com in Bali, but not directly as an individual.

If a foreign national receives income from short-term rental activity in Indonesia, this is commercial activity. For a foreign investor, this activity must be arranged through an appropriate legal structure.

Under Indonesian law, foreign investment for conducting business generally needs to be carried out through a limited liability company in Indonesia.
For this model, a PT PMA is usually required. A PT PMA is a foreign-owned Indonesian company.

However, having a PT PMA alone is not enough.
The company must also have:

• the correct business activity code under the new KBLI 2025 system;
• a Business Identification Number issued through OSS;
• a tax number;
• regular reporting;
• a suitable address;
• the legal ability to conduct the actual rental model being operated.

After 31 March 2026, the Indonesian government and online travel agencies agreed that tourist accommodation sold through platforms must have the required permits.
If a property does not meet the requirements, its sales through online travel agencies may be suspended.

Before 2026, the short-term rental market in Bali often operated according to a simple pattern:
launch the property first, receive bookings, and complete the documents later where possible.
For some properties, this approach continued for years. A villa could be listed on Airbnb or Booking.com, guests would arrive, payments would be received, and the legal structure would remain weak or incomplete.

After 31 March 2026, the approach became stricter.

The government began reviewing not one isolated document, but the entire model:

• who conducts the activity;
• who receives the income;
• whether there is a company;
• which KBLI is stated;
• whether there is an NIB;
• whether the property is suitable for tourist accommodation;
• whether the address matches zoning requirements;
• whether reports are filed;
• whether tax obligations are fulfilled.

In other words, the problem is not the platform itself.
The key question is whether a specific property can be rented legally through that platform.

Listing a villa on Airbnb or Booking.com and receiving income from it is not simply “renting out your own home.”

In Indonesia, this is commercial activity.
If short-term rental income is received directly by a foreign national, this may mean that the foreign national is effectively conducting business in Indonesia without the correct legal structure.
For this reason, a safer model for foreign nationals is usually built through a PT PMA.

In this structure, the PT PMA:

Without this structure, rental income may appear to be income received by a foreign national from commercial activity in Indonesia.
That creates legal risk and may lead to serious consequences.

Short-term rentals through Airbnb, Booking.com, and other OTAs require a structure that matches the actual way the property operates.

At minimum, the following elements should be reviewed.

OSS operates under a risk-based licensing system.

PP 28/2025 regulates business licensing, including basic requirements, permits, PB UMKU, OSS procedures, supervision, and sanctions.

For this reason, it is not enough to look only at whether the company has an NIB.
The NIB is important, but it is not always sufficient for full legal operation.

KBLI must correspond to what the company actually does.
This is especially important for villa rentals because several different models may look identical to the customer, but be treated differently in legal documents.

For example, the business may involve:

• long-term rental;
• short-term rental activity;
• tourist accommodation;
• villa management;
• accepting bookings;
• operating through Airbnb, Booking.com, or other OTAs;
• providing additional services to guests;
• a mixed model.

For the customer, all of this may simply be called “renting out a villa.”

For OSS, KBLI, licensing, and tax purposes, however, these may be different situations.
If the KBLI does not match the actual activity, the company may have an NIB but still lack the authority to conduct the specific business model it is actually operating.

This mistake creates risk because the property may be listed online and bookings may continue, but the problem may appear later during:

• inspection;
• OSS data updates;
• opening a bank account;
• licensing;
• reporting;
• corporate restructuring.

It may also lead to fines and suspension of business activity.

Many foreign investors check the company, but do not check the land. This is a mistake.

In Bali, it is not enough to know which company is registered and which KBLI has been selected. It is also necessary to check whether the specific land plot can legally be used for short-term commercial accommodation.

If the land is located in a zone where commercial tourist accommodation is not permitted, it is better to discover this in advance and address the issue before the structure is finalized.
It should not be assumed that the issue can be fixed later.

Properties in popular Bali areas should be reviewed especially carefully, including:

• Canggu;
• Berawa;
• Seminyak;
• Ubud;
• Uluwatu;
• Jimbaran;
• Nusa Dua;
• other tourist areas.

Zoning is one of the main reasons why a property that looks commercially attractive may still be unsuitable for short-term rental activity.

The property may exist, the photos may look strong, and the listing may already be online.
However, if the land is not suitable for tourist accommodation, the entire model may be vulnerable.

The work does not end after the PT PMA is registered.
The company must maintain tax and investment reporting.
This applies even if the business is only starting or has not yet reached stable profitability.

Usually, the company must consider:

• corporate tax reporting;
• income tax;
• VAT, if the relevant conditions are met;
• LKPM reporting;
• payment accuracy;
• separation of personal and corporate income;
• confirmation of actual business activity.

For businesses operating through Airbnb and Booking.com, this is important.
If the property generates income but reporting is not maintained, questions may arise from the tax authority and other government bodies.

If a villa is already listed on Airbnb, Booking.com, or another platform, the listing itself is only one part of the review.
Check:

If even one point is unclear, the model should be reviewed before the next amendment, inspection, listing restriction, enforcement issue, or bank problem arises.

Sunrise Business does not begin with the question:
“How quickly can we register a company?”

The first step is to understand how the property actually operates.

We review:

• who owns or controls the property;
• who receives the income;
• through which structure bookings are processed;
• whether a PT PMA exists;
• which KBLI has been selected;
• whether there is an NIB through OSS;
• whether the address is suitable;
• whether there is zoning risk;
• how the management company is documented;
• whether LKPM reports are filed;
• whether tax reporting is maintained;
• whether the current model can continue to be used;
• what should be corrected before any inspection, amendment, or enforcement issue arises.

After the diagnostic stage, it becomes clear:

• where the model is already structured correctly;
• where the weak points are;
• whether the project should be restructured before it becomes a problem.

The goal is not simply to list a villa on Airbnb or Booking.com.
The main goal is to ensure that income from the villa is handled through a clear, workable, and legally defensible structure.

Contact Sunrise Business.

We first review the model:

• who receives the income;
• which structure operates the property;
• which KBLI is needed;
• whether there is an NIB;
• whether the address is suitable;
• what the zoning situation is;
• how taxes, LKPM, and management are handled.

If the structure already exists, we check whether it can continue to be used.
If the structure is weak, we identify the exact risk and what should be corrected.
This helps you avoid spending money on a model that works only until the first serious review.