# Bali tax & company cash calculator

Updated 11 July 2026 · Official-source model · dated interpretation · indicative result.

## What it answers
Guests paid a given amount over twelve months. The tool shows, in order: the local PBJT collected for the regency, the recognized accommodation revenue, the platform invoice (fee and VAT, without double-counting), an optional foreign-supplier withholding scenario, and the annual company cash before staff and operating costs. A second layer, opened only by the user, adds documented cash costs, leasehold amortization, building depreciation, equipment depreciation and estimated company tax to reach company cash after tax.

## Fixed product decisions
The first result is annual and stops at cash before staff and operating costs; it is never presented as final profit. No Bali operating-cost benchmark is imposed by default. Article 31E applies 11% on the eligible taxable profit up to Rp 4.8 billion of turnover, a proportional 11%/22% mix up to Rp 50 billion, then 22%; eligibility must be confirmed. The 0.5% final-turnover regime exists only as an eligibility-gated option under PP 55/2022 as amended by PP 20/2026, and deductions do not reduce a tax computed on gross turnover. The PPh 26 withholding is a conditional scenario with three treatments (company-borne without gross-up, gross-up, supplier-borne); the company-borne mode is rate times the platform fee excluding VAT. VAT and PPh 26 remain separate mechanisms. Depreciation and amortization reduce the tax base, never the year's cash a second time, and always start from documented cost: the implied asset value at a 10% yield is a planning illustration only. Direct bookings carry a payment-processor cost on the full charged amount per the contract; the 2.9% direct-payment rate shown is illustrative. Calculations run in the browser; no account, no personal data.

## Currency
IDR is the only calculation base. EUR and USD are display conveniences with editable indicative rates (checked 10 July 2026); editing a rate re-displays amounts from the rupiah masters and never changes the tax base.

## Rule status
Documented official base: Airbnb fee structure, Airbnb VAT, Badung PBJT, Article 31E and Article 4(2).

Fact-dependent points remain visible scenarios: the exact classification of cleaning fees and extras, the invoicing platform entity, PPh 26 applicability, treaty documentation, input-VAT recovery, eligibility for the 0.5% final regime and the leasehold amortization accounting method.

No uncertain assumption is applied silently.

## Sources
Airbnb service fees (airbnb.com/help/article/1857) · Airbnb VAT (airbnb.com/help/article/436) · PP 20/2026 (peraturan.bpk.go.id/Details/349415) · PwC Indonesia corporate income tax, withholding taxes and deductions (taxsummaries.pwc.com) · UU 1/2022 HKPD (peraturan.bpk.go.id/Details/195696).

Related: the short-term vs long-term annual comparator, the legal-rental checklist note, and the [Operations Review](https://beemyguest.ai/admission.html) for a reconciliation against a real payout (redacted documents only).