Regulation Watch · Tax Compliance · Province of Bali
Bali Opens Vehicle-Tax Relief Until 11 November
Bali Governor Regulation 23/2026 waives older PKB principal and specified PKB and Opsen PKB administrative sanctions for eligible vehicles when payment is completed from 9 September through 11 November 2026.
- Published
- Promulgated in the Bali Provincial Gazette on 7 September 2026 after enactment on 7 September 2026; Bali Revenue Agency published its public notice on 13 September 2026.
- Effective
- 9 September 2026
- Added to Watch
- 14 September 2026
Who is affected
Registered owners of Bali vehicles with eligible PKB arrears, including PT PMA companies, foreign-invested hotels and other businesses operating vehicle fleets, foreign directors and shareholders, expatriates, and property or tourism operators responsible for vehicle-tax compliance.
Practical impact
For an eligible vehicle, Bali waives PKB principal attributable to the third tax year and subsequent years, together with administrative interest and fines on PKB and Opsen PKB. The relief is obtained through the Samsat registration, assessment, and payment process during the programme window; it does not state that current or otherwise non-waived PKB principal, BBNKB, or other charges are cancelled.
Bali Governor Regulation 23/2026 was enacted and promulgated on 7 September 2026, became effective on 9 September, and remains open for completed payments through 11 November 2026. Bali Revenue Agency published its public notice on 13 September. The promulgated JDIH text, rather than the later announcement date, establishes the regulation's legal identity and commencement.
The relief has two main components. It waives PKB principal for the third tax year and subsequent years, and it waives administrative interest and fines imposed on PKB and Opsen PKB. The text does not cancel every component of a vehicle account, so owners should obtain the Samsat assessment and distinguish waived older principal and sanctions from current or other payable amounts.
The benefit is implemented through Bali's Samsat registration, assessment, and payment process. The regulation allows use of the Samsat services operated within Bali Revenue Agency's network, including the relevant regional unit, supporting outlets, mobile and drive-through services, and electronic channels where the particular service is available. The operative condition is timely completion of payment, not merely starting the process.
Important limits remain. The sanctions waiver does not apply to the first transfer of vehicle ownership, and Article 4 excludes vehicles that remain classified as tax receivables and any payment not completed by the end of the programme. PT PMA companies and foreign residents with fleet or personal vehicles should therefore verify eligibility in the Samsat system, pay before 11 November, and retain evidence showing how the relief was applied.
Required action
- List every Bali-registered vehicle with unpaid PKB and obtain the current Samsat calculation for each registration number.
- Confirm that the vehicle and liability are eligible, including whether the account is classified as a tax receivable and whether the transaction involves a first transfer of vehicle ownership.
- Complete registration, assessment, and payment through an authorised Bali Samsat service between 9 September and 11 November 2026; do not treat an application or calculation alone as completion.
- Reconcile the Samsat assessment so only the expressly waived third-and-subsequent-year PKB principal and qualifying PKB or Opsen PKB sanctions are removed, and budget for all remaining payable amounts.
- Retain the pre-payment calculation, company authorisation or owner identification, payment receipt, updated STNK or tax record, and evidence that the relief was applied correctly.