# Short-term vs long-term Bali villa comparator

Updated 11 July 2026 · official-source review completed for launch · dated interpretation · indicative result.

## What it answers
For the same villa over the same year, which strategy leaves more company cash: short-term rental or a genuine long-term lease. The comparator models the operational year (available and sold nights, stays, ADR, cleaning and ancillary revenue, owner-use nights, cash operating costs) and then runs both strategies through the same fiscal engine as the Bali tax and company cash calculator. The two tools cannot disagree on tax: they share one engine.

## The fiscal chain
Short-term: the operational revenue enters BMGBaliTaxV04.calculateShort with the selected situation (PBJT added or included, booking channel, real contract commission, PPh 26 scenario, company-tax regime) and the documented investment bases. The result carries PBJT, the platform invoice with its VAT counted once (11% documented on Airbnb service fees; Booking and direct per the actual invoice), the conditional withholding, taxable profit under Article 31E (11% up to Rp 4.8 billion of turnover, proportional 11%/22% mix to Rp 50 billion, 22% beyond, with the statutory cliff at 50 billion where the relief ceases), and company cash after tax. Long-term: gross rent runs through calculateLong under the Article 4(2) 10% final tax on gross rent; owner costs reduce cash, never that final tax, and no corporate tax is ever added on the same rental income.

## Locked and sourced, selectable, editable
Locked, sourced, read-only: the 10% Badung PBJT scenario, Airbnb service-fee VAT at 11% (Booking and direct per contract and invoice), Article 31E rates and both thresholds, the Article 4(2) 10% final rate, depreciation classes (permanent building 5%, non-permanent 10%, equipment lives). Selectable situation: PBJT treatment, channel, PPh 26 mode (none, supplier-borne, company-borne without gross-up, gross-up), company-tax regime including the 0.5% final option gated by PP 55/2022 as amended. Editable operating inputs: ADR, occupancy, average stay, cleaning and ancillary revenue, real platform commission, payment processing, variable and fixed costs, owner-use nights, monthly rent, occupied months, agent and management fees, owner utilities and maintenance, and the documented investment bases.

## Investment base and tax depreciation
A single shared section covers leasehold cost and life, building cost and class, equipment cost and tax life, other amortization and other deductible expenses. Short-term: these documented bases reduce the estimated taxable profit. Long-term Article 4(2): they never reduce a final tax computed on gross rent. The basis is documented cost only, never an implied asset value.

## Break-even and sensitivity
The break-even occupancy and break-even ADR are found by running the full fiscal cascade at every probe, so a threshold crossing at Rp 4.8 or 50 billion is honoured mid-search. The sensitivity table at 40 to 80 percent occupancy follows the same chain.

## Illustrative occupancy stress test

The comparator can temporarily replace only the occupancy input with an illustrative 80% scenario. ADR, operating costs, channel mix and tax treatment remain the user's own. The toggle then shows the difference in annual short-term cash at otherwise identical assumptions.

This is a stress test, not a Bali or Harmonie reference. For context only, Harmonie recorded 82.26% portfolio occupancy in April 2026 in its internal, unaudited May director report. That one-month snapshot is not a forecast or guarantee for another property.

## Status
Official-source model with dated interpretation and indicative result. Every unresolved treatment remains a visible scenario, never a hidden assumption.

## Sources
PwC Indonesia corporate income tax, withholding taxes and deductions (taxsummaries.pwc.com) · Airbnb service fees (airbnb.com/help/article/1857) and VAT guidance (article 436) · UU 1/2022 HKPD (peraturan.bpk.go.id/Details/195696). Badung's official tariff circular sets hotel services at 10%; UU 1/2022 Articles 50, 53 and 57-59 define the object and general base.

Related: the Bali tax and company cash calculator on the same engine, and the [Operations Review](https://beemyguest.ai/admission.html) for a reconciliation against a real operating year.

## Guided experience in v71.8

**Prefill for me** sets owner-use nights to zero, proposes an Asset Profile (location tier, bedrooms and build level), suggests a starting ADR and prefills technical bases from invested capital. Every value remains editable. **I am a professional** opens the detailed assumptions.

**Net add-on margin per occupied stay** is the margin retained from breakfast, chef, transport, laundry or other guest-paid services after direct delivery cost. It is not treated as gross accommodation revenue.