Klungkung Rewrites Property Tax, PBJT and Local Fees

Klungkung Regional Regulation 4/2026 was established and promulgated on 29 July 2026 in the Klungkung Regency Gazette 2026 No. 4. It became effective on 1 August, while the amended recreation, tourism and sports retributions began one month later on 1 September. Klungkung JDIH posted the signed regulation and its extensive tariff annex online on 24 September, making this a late-discovered but already operative change to Regional Regulation 8/2023.

The amendment materially lowers the statutory PBB-P2 rates. Property with NJOP up to IDR 1 billion is now subject to a 0.1% rate and property above IDR 1 billion to 0.2%, replacing the former flat 0.5% rate. Food- and livestock-production land is now rated at 0%, down from 0.1%, while customary-village yard land remains at 0%. The final bill can still depend on the taxable-NJOP percentage and object data, so owners should verify the issued SPPT rather than apply the headline rate to NJOP in isolation.

Food-and-drink businesses face the opposite directional change. The monthly turnover ceiling for supplies outside PBJT falls from IDR 17.5 million to IDR 7.5 million. A restaurant, cafe or caterer above the new ceiling is therefore within the existing 10% PBJT framework unless another stated exclusion applies. This change can capture relatively small operators that were previously outside the tax, making registration status, POS configuration, invoice wording, collection and periodic reporting immediate priorities.

For hotel services, Article 26 now states that PBJT becomes due at payment or delivery of the hotel service, correcting the earlier provision that incorrectly repeated electricity language. The amendment also replaces the tourism schedule. The annex lists, among other charges, IDR 25,000 for an adult and IDR 15,000 for a child in the Nusa Penida and Lembongan-Ceningan tourism areas and at leading One Gate One Destination attractions such as Kelingking, Angel's Billabong-Broken Beach, Crystal Bay, Devil's Tears, Bukit Teletubbies and Molenteng. Operators should distinguish the official retribution from their own transport, guide or package price and disclose pass-through treatment clearly.

Replacement annexes also revise parking, public-asset, wholesale-market, tourism and PBG retributions. The PBG schedule includes unit prices for structures such as fences, retaining walls, pools, wastewater or underground reservoirs, billboards and signs, plus worked calculation examples. Developers should obtain the authority's project-specific calculation before committing to a permit budget because the amount depends on the structure, size and applicable indices rather than a single flat charge.

Klungkung Regent Regulation 23/2026 supplies a current implementing tariff for one narrower part of the local-retribution framework. Effective 1 August 2026, a buyer of government-produced fish seed pays by species and size: carp ranges from IDR 200 to IDR 1,500 per seed, tilapia from IDR 75 to IDR 700, catfish from IDR 125 to IDR 350 and koi from IDR 1,500 to IDR 25,000. Consumption or non-productive brood fish are priced at IDR 40,000 per kilogram for carp, IDR 28,000 for tilapia and IDR 23,000 for catfish. Because this is an implementation detail of the existing production-sale retribution, it is incorporated here rather than published as a duplicate article.

The regulation revokes Regional Regulation 1/2020, which had amended the earlier BPHTB rules. Businesses should use the consolidated current local-tax framework for land transfers and not rely on a legacy standalone amendment. Because the new tax provisions have applied since 1 August and tourism charges since 1 September, the practical task is to reconcile transactions and assessments already processed after those dates and correct any continuing use of the former rates or thresholds.