We’ve put together this article to help hosts on Airbnb become familiar with hosting responsibilities, and to provide a general overview of selected laws, regulations, and proposed best practices that may affect hosts. You’re required to follow our guidelines, like our Hosting Standards, and to make sure that you follow the laws and other rules that apply to your specific circumstances and locale, such as Nondiscrimination Standards.
We recommend that you do your own research and/or seek external legal or tax advice, as this article isn’t comprehensive, and doesn’t constitute legal or tax advice in Indonesia. Also, as we don’t update this article in real time, please check each source and local requirements to make sure that the information provided hasn’t recently changed.
Global information about Airbnb’s enhanced cleaning protocol can be found in general info about hosting places to stay.
In the context of the COVID-19 health crisis, the implementation of appropriate health and safety measures will be at the heart of the recovery of the tourism sector. Hosts need to follow the health and safety requirements for Airbnb stays.
Tax is a complex topic. Your own tax obligations can vary based on your particular circumstances, so we recommend that you research your obligations or consult a tax professional to get more specific information.
In general, the money you earn as a host on Airbnb is considered taxable income which may be subject to different taxes like income tax, VAT or percentage tax.
Income tax returns for Indonesia are due on an annual basis. Annual income tax returns are due on March 31 for individuals and on April 30 for entities. For companies and Individuals designated as taxable enterprises, VAT is due monthly, which is usually the last day of the month following each month. Check with the Indonesian Directorate General of Tax to find out if you need to declare the amount you earn from hosting, which you can find in your host earnings summary. It’s also a good idea to find out if you’re eligible for other credits like tax reliefs and allowances.
If you need to add taxes to your listing(s), please refer to this article.
In Indonesia, tourism business owners are required to collect regional taxes, including the Certain Goods and Services Tax (Pajak Barang dan Jasa Tertentu or PBJT), which applies to the consumption of certain goods and services within a city or regency.
Services subject to PBJT includes hospitality services, such as the provision of accommodation along with supporting facilities and the rental of meeting or event spaces. Common types of accommodations that require the collection off PBJT include the following:
The PBJT rate for accommodation services is capped at a maximum of 10% of the transaction value, with the exact rate varying depending on the relevant regency or city government regulations. Although the tax is imposed on the guest's transaction, it is the host's responsibility to collect and remit the PBJT to the local tax authorities.
The steps to register and pay the PBJT may vary depending on your city or regency, but here’s a general process you can use as a guide:
PBJT regulations may differ across regions, and some local governments may offer online services or automatic systems. This content is intended for general information purposes and should not be considered legal advice. For more specific guidance, please consult with your local tax authority, visit your local government website, or seek advice from a qualified legal or tax advisor.
We want to make it easy for you to understand your tax responsibilities as a host on Airbnb, so we’ve partnered with an independent third-party accounting firm to provide a free tax guide (available in Bahasa Indonesia and English) that covers general tax information in Indonesia.
It’s important to make sure you’re allowed to host on your property. Some examples of restrictions include contracts, laws, and community rules. Check with an attorney or local authority to learn more about regulations, restrictions, and obligations specific to your circumstances. You can use the general info in this article as a starting point to learn about hosting regulations and permissions.
The regulations mentioned here are not exhaustive, and should not be considered legal advice, but it should give you a good start in understanding your local laws and start your business registration and obtaining appropriate licences/certifications. You may also contact or check the relevant websites of the local government unit concerned, or contact a local attorney, to learn more about how these requirements apply to you. You can also review the Indonesian Tourism Act and its Implementing Rules and Regulations, or contact the Ministry of Tourism to learn how these laws and regulations may apply to you.
Depending on your type of accommodation, there are several different regulations that might impact you as a host.
The government may conduct inspections to check for compliance with these regulations. Non-compliance may result in administrative sanctions, which may include warnings, temporary suspension of business activities, or revocation of the business license.
*The full range of risk categories can be found through this link and this link (in Bahasa)
The Business Identification Number (NIB) is a 13-digit registration number that serves as a host’s certificate to conduct business activity in Indonesia. All hosts in Indonesia need to obtain an NIB before processing any other licences related to their business. To register, applicants must first obtain a deed of establishment (for business entities) and tax identification number (NPWP) through their local tax office. The NIB can be registered through the online single submission (“OSS”) website. Once the applicant provides all the necessary information, the OSS will be processed and verified. Once verified, the NIB will be issued. The NIB is expected to be processed in about 20 days from the date of application.
Compliance with this requirement is mandatory for activities categorized as accommodation businesses in Indonesia, as outlined in the Ministry of Tourism Circular Letter No. 4/2025.
A typical process is set out below:
1. Register on OSS (Online Single Submission) Website: Go to the OSS Website & create an account using your business/legal entity details.
2. Fill in Business Data: Input company data (name, address, type, shareholders, capital, etc.) and select your business activity (KBLI code).
3. Select your Indonesian Standard Business Classification (KBLI): Choose the appropriate KBLI code for your main activity. Here are the relevant KBLI Codes that are accepted by the Ministry of Tourism at this time:
4. Apply for NIB: After submitting the data, the OSS system will generate your NIB. NIB also acts as your company’s tax ID, import/export license, and registration for health/social insurance.
5. Apply for additional permits and certificates (if any): Depending on your KBLI code, the system may require additional permits such as a tourism business certification and Sanitary Certificate (SLS). You may upload supporting documents and fill out sector-specific forms.
6. Final Approval: The OSS system will process your application. If your application is approved, an NIB and any required KBLI will be issued. The NIB is expected to be processed in about 20 days from the date of application. You can check and download your licenses in the OSS portal.
Please see the official step by step guideline in this link (in Bahasa) and the OSS Frequently Asked Questions (FAQ) in this link (in Bahasa) for more information. The office of the OSS can be contacted via the following means:
Businesses whose accommodation fall under the medium-high and high-risk level (as outlined above) are required to obtain a Tourism Business Certification issued by Tourism Certification Institution (Tourism LSU). A Tourism Business Certification is issued to support business activities by considering the potential for injury or loss from hazards in tourism business operations.
Business owners need to submit their application with a valid NIB and supporting documents to the Tourism LSU. Once the Tourism LSU has done the verification process they will issue a Tourism Business Certification which will be valid for three years. A typical process is set out below:
Please see the Standard Certificate FAQ for more information. For general inquiries, contact the Ministry of Tourism via Whatsapp (+62-811-895-6767) or email (info@kemenparekraf.go.id)
Businesses whose accommodation fall under medium-low, medium-high, high-risk level (as outlined above) are required to obtain a SLS. The SLS is issued by the regional health department (‘dinas kesehatan’ or Dinkes) to ensure that certain types of accommodation fulfill hygiene requirements.
Applicants need to submit an application for the sanitary certificate (SLS) through the OSS website, and undergo an online verification process with the respective regional health department (Dinkes). If the requirements are met, Dinkes will arrange to conduct a field visit/inspection of the accommodation. The SLS will be issued if applicants fulfill the requirements. This process can be done once applicants have obtained their NIB. A typical process is set out below:
For SLS enquiries, contact OSS using the contact information provided above.
All listed hosts must have an NIB and an appropriate KBLI. This includes property owners and property managers (managing properties for others).
One NIB can be used for multiple properties that you own or manage. Please ensure that you have obtained the relevant KBLI for each property.
When registering for an NIB on the OSS system, hosts must select a KBLI (business classification). One NIB can include more than one KBLI, if needed. You may refer below to determine which KBLI you should select.
Property owners with one or multiple properties may apply for the following KBLIs:
Property Management Companies may apply for the following KBLI:
You may apply for KBLI 55199 (Provision of Other Short-Term Accommodation).
You may apply for KBLI 55900 (Provision of Other Accommodations) or 55199 (Provision of Other Short-term Accommodation).
Once you have obtained your NIB, you will need to update your NIB & KBLI on Airbnb and the Ministry of Tourism’s Accommodation Business Form.
Please wait for more updates as we continue to expand this feature. In the meantime, we highly encourage you to obtain your NIB and KBLI to ensure compliance with local laws and regulations.
You may contact the OSS office via the following means:
Alternatively, you may access a recorded NIB Coaching Clinic Session conducted by the Ministry of Tourism here: NIB Coaching Clinic Recording & Presentation Slides.
We care about the safety of hosts and their guests. You can improve your guests’ peace of mind by providing a few simple preparations like emergency instructions and noting any potential hazards.
Include a contact list with the following phone numbers:
It’s also a good idea to make sure guests know the best way to contact you in case of an emergency. You can also communicate with guests using messages on Airbnb as a safe alternative.
Keep a first aid kit and tell your guests where it is. Check it regularly so you can restock supplies if they run out.
If you have gas appliances, follow any applicable gas safety regulations and make sure you have a working carbon monoxide detector. Provide a fire extinguisher and remember to maintain it regularly.
Ensure you have a clearly marked fire escape route. Post a map of the route so it’s easy for guests to see. Identify any steps to take for power failures including location of a flashlight.
Here are some ways you can help prevent potential hazards:
Some guests travel with young family members and need to understand if your home is right for them. You can use the Additional notes section of Listing details in your Airbnb account to indicate potential hazards or indicate that your home isn’t suitable for children and infants.
Working appliances, like furnaces and air conditioners, can greatly affect your guests’ comfort during their stay. There are lots of ways you can make sure your guests stay comfortable:
Establish safe occupancy limits. Your local government may have guidelines.
Part of being a responsible host is helping your guests understand best practices for interacting with your community. When you communicate local rules and customs with your guests, you’re helping to create a great experience for everyone.
If your building has common spaces or shared amenities, let guests know the rules for those places.
You can include your house rules on the Additional notes section of Listing details in your Airbnb account. Guests usually appreciate it when you share your expectations with them upfront.
It’s usually a good idea to let your neighbors know if you’re planning to host. This gives them the chance to let you know if they have any concerns or considerations.
Guests book through Airbnb for lots of reasons, including vacations and celebrations. Let your guests know how noise impacts neighbors early on for a smoother experience. You may want to remind Guests of Airbnb’s Guest Reliability Standards and their obligation to the surrounding community.
If you’re concerned about disturbances to your community, there are different ways you can help limit excessive noise:
Communicate any parking rules for your building and neighborhood to your guests. Examples of possible parking rules:
The local government unit in your locality may also have specific regulations or ordinances restricting or allowing street parking. You may contact or check the relevant websites of the local government unit concerned for more information.
First, check your lease or building rules to make sure there isn’t a restriction on pets. If you allow guests to bring pets, they’ll appreciate knowing good places to exercise their pet or where they should dispose of waste. Share a backup plan, like the number of a nearby pet kennel, in case a guest's pet upsets the neighbors.
Always respect your guests' privacy. Our rules on surveillance devices clearly state what we expect from our hosts, but some locations have additional laws and regulations that you’ll need to be aware of. In particular, the Indonesian Electronic Information and Transaction Law prohibits the unconsented taking of photos or videos of certain activities under circumstances in which the said person has a reasonable expectation of privacy.
If you don't allow smoking, we suggest posting signs to remind guests. If you do allow smoking, be minded that smoking in public places, including accommodation establishments, which are accessible or open to the public, is currently prohibited. Smoking may only be allowed in designated smoking areas which are compliant with Indonesian regulations. For more information, you may refer to your local regulations on the No Smoking Zone Policy.
Work with your insurance agent or carrier to determine what kind of obligations, limits, and coverage are required for your specific circumstances, or to what extent any insurance coverage is obligatory.
Airbnb’s Host Damage Protection and Airbnb’s Host Liability Insurance provides you with basic coverage for listed damages and liabilities. However, these don’t take the place of homeowners insurance, renters insurance, or adequate liability coverage. You might need to meet other insurance requirements as well.
Review your homeowners or renters policy with your insurance agent or carrier to make sure your listing has adequate liability coverage and property protection.
Check out our hosting FAQs to learn more about hosting on Airbnb.