Villa compliance in Bali, handled from day one
KBLI, NIB, zoning, PBG, SLF and the monthly 10% PBJT tax — built into 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.
What we sort at onboarding
Licences & registration
We collect your KBLI (business classification) and NIB (business ID), and check the land zoning is right for short-term rental.
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 — Bali's 10% accommodation tax — 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.
The Bali villa compliance glossary
KBLI 55193
The Indonesian standard business classification for short-term villa accommodation — the category commercial villa rental should be registered under.
NIB (Nomor Induk Berusaha)
Your business identification number, issued through Indonesia's OSS system — the backbone of operating legally.
PBG (Persetujuan Bangunan Gedung)
Building approval — the permit that replaced the old IMB, confirming the building is approved.
SLF (Sertifikat Laik Fungsi)
Certificate of worthiness, confirming the building is safe and fit to be used.
PBJT
The 10% regional tax on accommodation (what used to be called PB1 / PHR), due monthly.
Bali villa compliance FAQ
Do I need a licence to rent out my villa in Bali?
Yes. Commercial short-term rental should be registered under KBLI 55193 with an NIB, with building permits (PBG and SLF) and the monthly 10% PBJT tax in order. Cabo builds this into onboarding and connects you with SAS Bali for the legal setup.
What is PBJT tax?
PBJT is Bali's regional tax on accommodation, charged at 10% of accommodation revenue (formerly known as PB1). We track and reconcile it for your villa every month.
What is KBLI 55193?
It is the Indonesian standard business classification for short-term villa accommodation — the category your rental activity should be registered under.
Does Cabo Bali handle compliance for me?
We handle the operational side — collecting your KBLI and NIB, checking zoning, and keeping PBG, SLF and the monthly PBJT tax on track — and we refer you to our legal partner SAS Bali, with a free consultation, for the formal legal setup.
What happens if my villa isn't compliant?
With 2026 enforcement tightening, non-compliance risks fines, disruption to your bookings, and complications when you come to sell. Getting the structure right early protects both your income and your resale value.
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