Regulation Watch · Tax Compliance · Denpasar City, Bali. The regulation applies to Denpasar local-tax subjects and taxpayers, including individuals and companies that own or use residential property or have eligible local-tax liabilities from periods through 2025.
Denpasar Tax Relief Ends 30 November
Denpasar Mayor Regulation 3/2026 automatically reduces qualifying 2026 residential PBB-P2 assessments and waives eligible local-tax administrative fines through 30 November 2026.
- Published
- Denpasar Mayor Regulation 3/2026 was established and promulgated on 26 January 2026 in Denpasar City Bulletin 2026 No. 3. Regulation Watch first recorded it on 9 November 2026 while the relief window remained open.
- Effective
- 26 January 2026, the promulgation date stated in the official Denpasar JDIH metadata. The temporary reduction and penalty-relief program remains available only through 30 November 2026.
- Added to Watch
- 9 November 2026
Who is affected
Denpasar residential property owners and users, landlords, investors, PT PMA and PT PMDN companies, foreign and Indonesian directors and shareholders, and local businesses with eligible Denpasar tax liabilities from periods through 2025. Businesses should check any exposure involving PBB-P2, tax on specified goods and services, or groundwater tax directly with Denpasar Bapenda.
Practical impact
The official Denpasar JDIH implementation notice confirms that qualifying residential PBB-P2 taxpayers whose 2026 tax value increased receive an automatic principal reduction. It also confirms that PBB-P2 administrative fines for periods through 2025 are waived. The regulation's official title extends administrative-fine relief to eligible Denpasar local-tax liabilities for periods through 2025, and the program ends on 30 November 2026. The relief does not generally erase the underlying principal tax, so taxpayers must confirm the amount still payable in the official assessment or payment system.
Denpasar Mayor Regulation 3/2026 was established and promulgated on 26 January 2026. The official Denpasar JDIH records it as in force and identifies Denpasar Bapenda as the initiating authority. The instrument provides a 2026 PBB-P2 principal reduction and relief from administrative fines on eligible Denpasar local-tax liabilities for periods through 2025.
The city has separately published an official implementation notice confirming the operational deadline. Qualifying residential PBB-P2 taxpayers whose 2026 tax value increased receive the principal reduction automatically, while PBB-P2 administrative fines for periods through 2025 are waived. The notice states that the program remains available only through 30 November 2026.
The regulation is relevant to investors and companies because local-tax arrears can sit against land and buildings or against operating activities in Denpasar. A PT PMA property owner, landlord, hotel, villa, restaurant, parking operator, entertainment business or groundwater user should reconcile its account even if the automatic residential PBB-P2 reduction does not apply to its business property.
The official title covers administrative-fine relief for local-tax periods through 2025, but taxpayers should not treat every tax type as automatically cleared. Confirm with Denpasar Bapenda whether a separate application, proof of principal payment or other supporting evidence is required for each liability. The underlying principal remains payable unless the regulation specifically reduces it.
Before paying a 2026 residential PBB-P2 assessment, compare the current assessment with the prior year and check that the relief appears in the official system. For older liabilities, reconcile the principal and fine separately, complete any required filing and retain proof that Bapenda applied the relief to the correct taxpayer, object and period.
The deadline is 30 November 2026. Taxpayers that wait until the final days risk missing an application, payment or verification step and carrying the balance into December without the temporary relief. A final account check is also important before a property transfer, financing, licence renewal or tax-clearance request.
Required action
- Review every 2026 Denpasar residential PBB-P2 assessment and compare it with the prior assessment to confirm whether the automatic principal reduction appears in the official record.
- Reconcile unpaid Denpasar local-tax principal and administrative fines for periods through 2025, including PBB-P2 and any business liabilities that may fall within the regulation.
- Ask Denpasar Bapenda to confirm eligibility, the remaining principal amount and whether a taxpayer application or supporting payment evidence is required for each non-PBB-P2 liability.
- Complete any required principal payment, application and system verification before 30 November 2026, and retain the assessment, payment receipt, application evidence and updated account record.
- Do not assume an account is cleared because a fine no longer appears. Reconcile the final balance and obtain evidence that the relief was applied to the correct taxpayer, object and tax period.