Villa compliance in Bali, handled from day one
Cabo is a licensed Indonesian company (NIB 1707240049972). We check each villa's licensing, zoning, PBG, SLF and the monthly 10% PBJT tax from onboarding, with a free legal consult from our partner SAS Bali, so your villa earns without putting your asset at risk.
Compliance, built into onboarding — not left to you
Bali's short-term-rental rules tightened through 2025 and 2026, and getting compliance wrong now puts both your rental income and your asset at risk. We treat it as step one of managing your villa, not an afterthought — and we bring in specialist legal help so it is done properly.
Licences & registration
PT Cabo Bali Indonesia holds NIB 1707240049972, issued through OSS and checkable at oss.go.id. Before a villa goes live we confirm the NIB and accommodation KBLI it will be listed under, as booking platforms now require, and check the land zoning, including that it is not protected farmland.
Building permits
We make sure your PBG (building approval, the successor to the old IMB) and SLF (certificate of worthiness) are in place or in process.
Monthly tax
We track your PBJT, the 10% regional tax on accommodation in Badung, every month, so it is filed and reconciled on time, not a year-end scramble.
Your legal & accounting partner: SAS Bali
For the parts that need a licensed professional, we refer every owner to SAS Bali, our trusted accounting and legal partner. Every Cabo owner gets a free initial consultation to get their villa set up compliantly — company structure, permits and tax, handled by people who do it every day. This page is general information, not legal advice; SAS Bali gives you guidance specific to your villa.
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Bali villa compliance FAQ
Licences, permits and tax for Bali villas, in plain English.
Yes. Since 1 August 2026 Indonesia's Ministry of Tourism has been removing unlicensed short-term rentals from Airbnb, Booking.com, Agoda and Tiket.com, and listings must show a valid NIB and accommodation KBLI. The building also needs its PBG and SLF, and the 10% PBJT tax must be filed. We confirm each villa's set-up during onboarding and connect you with SAS Bali for anything that needs a lawyer.
PBJT is the regional tax on accommodation under Law 1/2022, charged at 10% in Badung Regency. It replaced the old hotel tax (Pajak Hotel). We track and reconcile it for your villa every month.
PT Cabo Bali Indonesia, founded in 2023, holds NIB 1707240049972, issued through Indonesia's OSS system. You can check it with the public NIB search at oss.go.id. Under KBLI 2025 there are two layers: a company that manages villas on behalf of their owners falls under 55901, accommodation management services (split out of the former 55900), while the villa itself is licensed under an accommodation code such as 55203 Vila (formerly 55193) or 55201 Homestay (formerly 55130, Pondok Wisata). The right villa code depends on how it is set up, so we confirm it with SAS Bali for each villa.
Yes, the operational side. We confirm each villa's licensing and zoning at onboarding, and keep PBG, SLF and the monthly 10% PBJT tax on track. For company structure, licensing and personal tax we refer you to our legal partner SAS Bali, with a free first consultation.
Since 1 August 2026, unlicensed listings are being removed from Airbnb, Booking.com, Agoda and Tiket.com, and an automatic OSS check for platforms is planned by mid-2027. Bali Regional Regulation 4/2026 also made converting protected farmland (LP2B) into villas a criminal offence. Getting the licence, permits and land right protects both your income and your resale value.
NIB (Nomor Induk Berusaha) is your business identification number, issued through Indonesia's OSS system. It is the backbone of operating legally.
PBG (Persetujuan Bangunan Gedung) is the building approval that replaced the old IMB. SLF (Sertifikat Laik Fungsi) is the certificate confirming the building is safe and fit to be used.
PHR was the old regional hotel and restaurant tax, and PB1 is an informal name people still use. Since Law 1/2022, accommodation is taxed as PBJT, at 10% in Badung, due monthly.