Build the annual scenario
The demonstration values are editable and are not Bali market averages. No result is sent to a server. Tax rules are documented and read-only; you choose the applicable situation, not the law.
Read the scenario in your currency
IDR remains the calculation base. Choose EUR or USD for a rounded convenience conversion, then edit the exchange rate if your bank or accountant uses another one.
Choose how much you want to customise
Start with a coherent prefill, or open every accounting and operating assumption.
Recommended assumptions are visible, editable and based on the asset profile below.
Amounts are entered in the selected currency. All tax calculations remain in IDR.
The asset and owner use
Calibrate a more realistic ADR range
Location, bedrooms and build level affect what the market may pay. This remains an editable starting point, not a valuation.
Short-term rental
Advanced short-term assumptions
Long-term lease
Advanced long-term assumptions
Investment base and tax depreciation
How short-term cash changes at different occupancy levels while the long-term scenario stays fixed.
View sensitivity table
| Occupancy | Short-term gross | Short-term cash | Long-term cash | Short-term yield |
|---|
The higher gross number is not automatically the better strategy.
Short-term rewards pricing, distribution and operating discipline. Long-term usually offers lower complexity and more stable cash, but removes owner flexibility during the leased period. This tool compares the cash logic before personal distributions.
Short-term tends to suit…
- assets with a clear product advantage
- owners willing to operate actively
- properties that need owner-use flexibility
- teams able to manage pricing and guests
Long-term tends to suit…
- owners prioritizing predictable cash
- properties with limited service infrastructure
- owners who do not need access during the lease
- structures seeking lower operating complexity
Sources and assumptions
Official instruments
- UU 1/2022 · official text · Articles 50, 53 and 57-59: villas/hotel services, consumer-paid base and local rate mechanism.
- Bapenda Badung · official tariff circular · hotel services at 10% from 1 January 2024.
- UU 36/2008 · Article 31E · 50% rate reduction on the share linked to the first Rp 4.8bn for domestic companies up to Rp 50bn turnover.
- UU 7/2021 · Article 17 · 22% corporate rate from tax year 2022.
- PP 34/2017 · Articles 2-4 · 10% final tax on gross land/building rent, excluding accommodation services.
Platform and professional interpretation
- PwC Indonesia · withholding and final taxes · 10% final Article 4(2) scenario for genuine land/building rental income.
- Airbnb service fees · published platform-fee structures used by the separate booking calculator.
- PwC Indonesia · corporate income tax · 22% standard rate and Article 31E relief with the Rp 4.8 and 50 billion thresholds; eligibility depends on the statutory conditions and the entity's total turnover.
- PwC Indonesia · deductions · buildings, amortizable rights and equipment classes behind the depreciation section.
- Airbnb VAT guidance · 11% VAT on platform service fees for Indonesian customers.
- Indonesia Law No. 1/2022 · national framework for regional taxes; local PBJT treatment remains subject to the applicable regional regulation.
This tool is an editorial interpretation of the official sources cited below, checked on 11 July 2026. It is not a tax return, filing instruction or guarantee of administrative treatment. Where the texts leave room for interpretation, the tool shows the assumption used.
Demonstration defaults are not Bali market averages. The comparator now runs on the same fiscal engine as the tax calculator: PBJT, platform VAT, PPh 26 scenarios, Article 31E with its Rp 4.8 and 50 billion thresholds, depreciation and the Article 4(2) long-term final tax follow the same documented, read-only rules. You select the applicable situation and edit your operating figures; the law is not an input field. The source review was completed for this version, and each rule is linked to the official or interpretive source listed above. Points that still depend on an invoice, a contract or the chosen structure remain presented as visible scenarios. Article 31E thresholds are applied at company level: by default this villa is treated as the company's entire turnover, and the tool is scoped to companies under Rp 50 billion.
Is long-term rental tax always 10%?
The 10% final Article 4(2) rate is a standard scenario for genuine land and/or building rental income. The agreement and activity must actually qualify as a lease rather than an accommodation service, and the treatment should be confirmed for the entity and facts.
Does short-term rental always earn more?
No. Short-term can produce more gross revenue but also carries distribution, staff, utilities, cleaning, maintenance, regulatory and volatility costs. The tool finds the occupancy and ADR needed to beat the long-term scenario entered.
Can I use the villa personally under a long-term lease?
An annual long-term lease generally gives possession to the tenant for the leased period. Owner use usually makes a full-year lease incompatible, which is why the tool flags owner-use nights.
Want us to test the live operating model?
The comparator is a screening tool. A Bee My Guest Operations Review examines channel mix, operating costs, finance records and guest systems. Development feasibility, zoning and investment structure remain owner-side matters for DALLEAU and the appropriate licensed advisers.
Request an Operations Review · Development / owner-side → DALLEAU