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Bali Tourist Accommodation

Posted by Peter S. on January 10, 2026
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Bali Tourist Accommodation – Bali has been on a mission to crack down on illegally operating tourism businesses, especially accommodation businesses, on the island. The issue has been a hot topic for Governor Koster in both his first and now his second term in office.

As 2026 gets underway, it is clear that he will not slow down in his efforts to bring accommodation providers in line. 

Bali Governor Wayan Koster has issued a summons to Online Travel Agents (OTA) and digital booking platforms that specialise in accommodation to pay their taxes.

According to Governor Koster, there are hundreds, potentially thousands, of private vacation villas and hotels operating illegally by not paying their taxes.

Governor Koster, “There has been a letter from the Minister of Tourism gathering OTA operators, they have been given instructions, and the Bali Provincial Government will also invite these operators, along with the Ministry of Tourism, so that it is integrated.”

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He added, “We will organise it so that everyone benefits. Currently, only OTAs benefit, but we don’t. So this is what we need to organise.” Adding “it has to be done gradually, it can’t be done immediately because everyone actually has a role, as long as we create a good system like that.”

According to the Bali Provincial Government, in 2025, nowhere near the amount of tax revenue was generated by accommodation businesses in Bali. While this may not seem like an issue that directly affects tourists, it really does.

Bali’s infrastructure is crumbling under the weight of the tourism sector and rapid commercial and urban development. Issues range from failing waste management systems to widespread traffic congestion, both of which are issues that require billions in taxpayer funds to resolve, alongside state funding and independent investment. 

He noted that many private villas and other accommodation providers in Bali did not pay Hotel and Restaurant tax (PHR) in 2025, resulting in a massive deficit in the forecasted provincial budget.

Nevertheless, tax income for the Bali Provincial Government did increase in 2025 compared to 2024.

Governor Koster shared, “PHR revenue increased in all districts/cities, meaning the increase in the number of foreign tourists also increases the occupancy rate of official hotels that pay taxes.

If, for example, they stay at an unofficial hotel, they don’t pay taxes, but fortunately, this increase shows a positive trend in our tourism achievements.”

For tourists visiting Bali, this is an issue to be aware of, since according to figures from the Bali Provincial Government, there are many hundreds of properties operating illegally in the province

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This then raises questions like, if a business is not operating within the law in terms of paying taxes, what other corners are being cut in terms of safety and security? 

Tourists traveling to Bali can rest assured, however, hotels, guesthouses, and private villas that are registered members of the Bali Hotel and Restaurant Association (PHRI) must all operate within a strict set of standard operating procedures, both in terms of business management and guest experience. 

It is always advisable for tourists to do sufficient research while making accommodation bookings in Bali. It is essential to look at accommodation across a number of booking platforms, social media, and to read real reviews from fellow travellers. 

Bali tourists, too, have an obligation to pay their Bali Tourism Tax Levy before departing from the island. The IDR 150,000 tourism tax is a mandatory fee that has been in effect since February 2024.

Payment can be made via their LoveBali app or website, or at the dedicated counter at Bali Airport. Those traveling as part of package tours may find that the Bali Tourism Tax Levy has already been included and organised by their booking agent.

Bali Cruise Travel Trend Set To Dominate Bali 2026

As we settle into 2026, we are already seeing this year’s travel trends come into their own. In 2026, cruise travel in Bali is going to be a big deal.

The Indonesian State-Owned Enterprise, Pelindo, which oversees many of the country’s biggest ports and harbors, has confirmed that 65 cruise ships docked in Bali’s Benoa Harbour in 2025, bringing a total of 140,000 tourists and crew to the island.

Benoa Port General Manager, Anak Agung Gede Agung Mataram, told reporters that the figures for 2025 surpass those of 2024, when Genoa welcomed 56 cruise ships and 107,000 passengers and crew.

Mataram shared, “We prioritize the safety, security, and comfort of passengers.” This is important, especially since Benoa Harbor is due to welcome even more passengers in 2026. Benoa Port, which is also known as the Bali Maritime Tourism Hub, is set to welcome 73 luxury cruise liners in 2026. 

The Bali Maritime Tourism Hub, which has undergone a massive redevelopment, can now receive jumbo cruise ships since the dock is now 500m in length. The Bali Maritime Tourism Hub has already received its first luxury cruise ship of the year. Bearing the Bahamas flag, the cruise carried 3,431 passengers and 1,542 crew to Bali. 

Bali Maritime Tourism Hub is suitably equipped to welcome this size of vessel and this volume of passengers. There are immigration and x-ray security facilities, currency exchange points, toilets, parking areas, waiting rooms, prayer rooms, parent and baby rooms, a medical clinic, as well as a retail area for local medium, small, and micro businesses. 

As current bookings stand, the Bali Maritime Tourism Hub is set to welcome 61 international cruise ships in 2026, 19 of which are considered large cruise ships. The presence of smaller but more luxurious vessels set to dock in Benoa Harbour is being celebrated by port officials.

Mataram told reporters, “Approximately 55,000 to 65,000 passengers. This is also greatly influenced by the number of large and tall ships. There are 19 large and tall ships with an average passenger capacity of around 3,000. Most of these passengers are considered quality tourism.”

He continued, “Based on the 2026 cruise ship schedule, Benoa Port will serve 61 vessels of various sizes and segments from expeditions to world-class cruise ships. This demonstrated the strong confidence of international shipping industry players in Benoa Port’s readiness.”

Mataram concluded, “Benoa Port not only serves as a docking point for ships, but also handles turnaround activities, which involve the simultaneous boarding and disembarkation of large numbers of passengers. This activity has a significant multiplier effect on the port, the tourism, the transportation, hospitality, MSMEs, and Bali’s broader economy.”

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It’s not only cruise travel but maritime tourism more broadly that will be a key travel trend in Bali and across Indonesia in 2026. The Indonesian Ministry of Tourism recently announced that gastronomy, wellness, and maritime tourism experiences are a top priority for development and promotion moving forward.

Speaking in late 2025, Gede Budiwijaya, the spokesman for the Ministry of Tourism, told the media, “We at the Ministry of Tourism want to upgrade our priority programs, such as maritime tourism, where we will focus.”

“We will ensure a complete and superior marine product offering, both underwater and watersports.”

Almost all tourists traveling to Bali engage with maritime tourism in one way or another. With so many different experiences to explore, it’s hard to resist the call of Bali’s waters.

From watching dolphins jump over the sunrise in Lovina, to swimming with manta rays in Nusa Penida, through to surfing in Canggu and parasailing in Benoa, or island hopping to the Gili Islands, maritime tourism is the backbone of Bali tourism and is set to soar in 2026.

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Warning For Tourists Snorkelling In Bali

Bali is home to some of the world’s most important coral reef ecosystems. The island is famous with international tourists for its crystal clear waters, colourful coral reefs and abundant marine ecosystems. But these aquascapes are incredibly fragile, and it’s clear that not all tourists are giving them the respect they deserve.

Bali-based environmentalist and content creator Manuel Bergmann has shared shocking footage recorded in Amed over the festive season.

Amed, which is one of Bali’s most popular snorkelling and diving spots for both domestic and international tourists, can be found in East Bali, under the shadow of Mount Agung.

In the video, Bergmann captures dozens of tourists standing and walking over the fragile coral reef. Coral is incredibly fragile and incredibly sensitive.

These are living organisms, not colourful sea rocks. The tourists could be seen standing on the coral barefoot, in flippers, and in seashoes, all of which can do instant and irreparable damage to the coral.

Direct contact with coral is also dangerous for humans, as some corals can cause skin reactions, including rashes, itchiness, and blistering. 

All reputable tour operators will inform tourists of the importance of respecting the coral reef and its inhabitants. There is even signage all around Amed’s dive spots instructing tourists not to touch the coral.

Bergmann shared, “While snorkeling during my short holiday in Jemeluk Bay, Amed, I was completely shocked by what I witnessed in just one session. Around 20 to 30 tourists were stepping directly on living corals next to me. I couldn’t believe my eyes.”

He added, “Corals are living animals, not rocks or sand. When people step on or touch them, they break and often die. Reefs take decades to grow and only seconds to destroy. This is likely happening there every single day. And if nothing changes, there will soon be no healthy corals left in places like this.”

Bergmann called on tourists, tour operators, and local community members, “If you see someone stepping on coral, please don’t look away. Explain calmly and help raise awareness. Share this video to help protect coral reefs.”

Amed is one of the most popular spots for snorkelling in Bali, alongside Nusa Penida, Sanur, and Pemuteran. Amed, however, does not have the same environmental protections in place as Nusa Pendia; not that that should make a difference to the way tourists interact with the environment.

In late 2024, Nusa Penida and the surrounding water were officially designated as a Particularly Sensitive Sea Area (PSSA) by the International Maritime Organisation, which is part of the United Nations.

For context, other areas that have been listed as  PSSAs include the Great Barrier Reef, the Sabana-Camagüey Archipelago in Cuba, Paracas National Reserve in Peru, and the Galapagos Archipelago in Ecuador. 

Sadly, this is not the first time this kind of behaviour has hit headlines in Bali in recent months. Just weeks ago, footage emerged online of a tourist standing on and kicking a turtle while snorkeling in the Gili Islands.

Footage quickly went viral and sparked outrage from Bali and Lombok residents, environmentalists, and tourists alike. In the video, the tourist can clearly be seen stepping on a turtle that is cruising in relatively shallow waters. 

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With these incidents seemingly becoming more frequent, it is clear that more needs to be done to protect Bali’s marine ecosystems from the impact of tourism.

Tourists who wish to take part in marine tourism activities such as snorkelling, diving, dolphin watching tours, and boat trips are urged to do their research and book with reputable providers who prioritise ethical tourism practices and educate tourists while ensuring fun memories are made.

Tourists who are seeking diving and snorkelling experiences in less crowded areas should look to Pemuteran and Menjangan Island in Buleleng Regency. These lesser-visited areas are also home to some of the most abundant marine ecosystems in Bali Province.

Bali Tourist Accommodation Illegal

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All above articles are provided byThe Bali Sun

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