We’ve put together this article to help hosts on Airbnb become familiar with hosting responsibilities, and to provide a general overview of selected laws, regulations, and proposed best practices that may affect hosts. You’re required to follow our guidelines, like our Hosting Standards, and to make sure that you follow the laws and other rules that apply to your specific circumstances and locale, such as Nondiscrimination Standards.
We recommend that you do your own research and/or seek external legal or tax advice, as this article isn’t comprehensive, and doesn’t constitute legal or tax advice in Indonesia. Also, as we don’t update this article in real time, please check each source and local requirements to make sure that the information provided hasn’t recently changed.
Global information about Airbnb’s enhanced cleaning protocol can be found in general info about hosting places to stay.
In the context of the COVID-19 health crisis, the implementation of appropriate health and safety measures will be at the heart of the recovery of the tourism sector. Hosts need to follow the health and safety requirements for Airbnb stays.
The operation of accommodation and lodging establishments in the context of the COVID-19 health crisis is subject to various safety, health and precautionary measures, restrictions and regulations depending on the quarantine status of the particular locality of your listing.
Generally, all accommodation and lodging establishments authorized to operate in areas under community quarantine must comply with the health and safety guidelines of the Ministry of Tourism, including, among others, the mandatory wearing of masks, face shields, contactless transactions, screening of guests, capacity limitations, the accomplishment of health declaration forms, and other reporting requirements. You can refer to the Ministry of Tourism website for more information on the applicable health and safety, cleaning and disinfection guidelines.
The COVID-19 related measures of the Indonesian Government change from time to time. Hence, we recommend that you regularly check the COVID-19 related measures from the official page of the Indonesian Government, or consult the Ministry of Tourism or a local attorney regarding your obligations.
Tax is a complex topic. Your own tax obligations can vary based on your particular circumstances, so we recommend that you research your obligations or consult a tax professional to get more specific information.
In general, the money you earn as a host on Airbnb is considered taxable income which may be subject to different taxes like income tax, VAT or percentage tax.
Income tax returns for Indonesia are due on an annual basis. Annual income tax returns are due on March 31 for individuals and on April 30 for entities. For companies and Individuals designated as taxable enterprises, VAT is due monthly, which is usually the last day of the month following each month. Check with the Indonesian Directorate General of Tax to find out if you need to declare the amount you earn from hosting, which you can find in your host earnings summary. It’s also a good idea to find out if you’re eligible for other credits like tax reliefs and allowances.
We want to make it easy for you to understand your tax responsibilities as a host on Airbnb, so we’ve partnered with an independent third-party accounting firm to provide a free tax guide (available in Bahasa Indonesia and English) that covers general tax information in Indonesia.
It’s important to make sure you’re allowed to host on your property. Some examples of restrictions include contracts, laws, and community rules. Check with an attorney or local authority to learn more about regulations, restrictions, and obligations specific to your circumstances. You can use the general info in this article as a starting point to learn about hosting regulations and permissions.
Depending on your type of accommodation, there are several different regulations that might impact you as a host.
The regulations mentioned here are not exhaustive, and should not be considered legal advice, but it should give you a good start in understanding your local laws and start your business registration and obtaining appropriate licenses/certifications. You may also contact or check the relevant websites of the local government unit concerned, or contact a local attorney, to learn more about how these requirements apply to you. You can also review the Indonesian Tourism Act and its Implementing Rules and Regulations, or contact the Ministry of Tourism (formerly Ministry of Tourism and Creative Economy)) to learn how these laws and regulations may apply to you. There are also applicable requirements for persons with disabilities (PWDs) under the Persons with Disability Law. You can review the consolidated laws, rules and regulations relating to PWDs in the Directorate General on Social Rehabilitation website.
*The full range of risk categories can be found here and here (in Bahasa)
The Business Identification Number (NIB) is a 13-digit registration number that serves as a host’s certificate to conduct business activity in Indonesia. All hosts in Indonesia need to obtain an NIB before processing any other licences related to their business. To register, applicants must first obtain a deed of establishment. The NIB can be registered through the online single submission (“OSS”) website. Once the applicant provides all the necessary information, the OSS will immediately process and verify if all the data is complete. Once verified, the NIB will be issued immediately in the system. A typical process is set out below:
Please see the official OSS Guidebook here (in Bahasa) and the OSS Frequently Asked Questions (FAQ) here (in Bahasa) for more information. The office of the OSS can be contacted via the following means:
A Standard Certificate is issued automatically for medium-low risk businesses after the completion of the application for the Business Identification Number (NIB) and a self declaration. Please refer to the Business Identification Number (NIB) steps process above.
Medium-high and high risk businesses need to apply for a Verified Standard Certificate, which is issued by the Tourism Certification Institution (LSU). The process of obtaining the certificate is as follows:
Please see the Standard Certificate FAQ for more information. For general inquiries, contact the Ministry of Tourism via Whatsapp (+62-811-895-6767) or email (info@kemenparekraf.go.id)
Tourism business owners whose accommodation fall under medium-low risk businesses, medium-high risk businesses, high-risk businesses (as outlined above) are required to obtain a Sanitary Certificate (SLS). The SLS is issued by the regional health department (‘dinas kesehatan’ or Dinkes) to ensure that certain types of accommodation fulfill hygiene requirements.
Applicants need to submit an application for the sanitary certificate (SLS) through the OSS website, and undergo an online verification process with the respective regional health department (Dinkes). If the requirements are met, Dinkes will arrange to conduct a field visit/inspection of the accommodation. The SLS will be issued if applicants fulfill the requirements. Please find a list of respective Dinkes via this link. A typical process is set out below:
For SLS enquiries, contact OSS using the contact information provided above.
All accommodations are required to have a Safety, Occupational Health, and Environment ("K3L") Standard Certificate. The K3L Standard Certificate is issued by the OSS to ensure that business owners are implementing K3L standards.
A K3L Standard Certificate is issued automatically by the OSS after the completion of the application for the Business Identification Number (NIB) on the OSS website. As a K3L Standard Certificate will be issued automatically with the Business Identification Number (NIB), please refer to the Business Identification Number (NIB) steps process above.
Tourism business owners whose accommodations fall under medium-low risk businesses, medium-high risk businesses, high-risk businesses (as outlined above) are required to obtain an Environmental Approval (Persetujuan Lingkungan). The Environmental Approval is issued by the Ministry of Environment and Forestry through the OSS website to ensure that the business owners of certain types of accommodation have assessed the environmental impact of their business activities and fulfilled any environmental requirements that may be applicable under their Environmental Approval.
There are three different levels of environmental assessment, subject to the materiality of the impact on the environment. Each level has a different process and requirements, and different environmental documents that need to be submitted to the Ministry of Environment and Forestry through the OSS website.
1. Business activities that are expected to have a material impact on the environment: Tourism business owners whose accommodation is expected to have a material impact on the environment are required to prepare an Environmental Impact Analysis Report (“AMDAL”) and submit the AMDAL together with other required supporting documents to the Ministry of Environment and Forestry through the OSS website. Once approved, the OSS will issue the Environmental Approval to the tourism business owners.
2. Business activities that are expected to have a non-material impact on the environment: Tourism business owners whose accommodation is expected to have a non-material impact on the environment are required to prepare an Environmental Management Efforts – Environmental Supervision Efforts Report (“UKL/UPL”) and submit the UKL-UPL together with other required supporting documents to the Ministry of Environment and Forestry through the OSS website. Once approved, the OSS will issue the Environmental Approval to the tourism business owners.
3. Business activities that are expected to have a non-material impact on the environment but less significant than business activities that require UKL/UPL: Tourism business owners whose accommodation is expected to have a non-material impact on the environment are required to prepare a Statement Letter on Environmental Management and Monitoring Capability ("SPPL") and submit the SPPL to the Ministry of Environment and Forestry through the OSS website. Once approved, the OSS will issue the Environmental Approval to the tourism business owners.
Please see the Implementation of Environmental Protection and Management Law, List of Business Activities and the Procedure to apply for an Environmental Approval for more information on the application in relation to (i) preparing the environmental documents (including AMDAL, UKL-UPL), (ii) obtaining the Environmental Approval, and (iii) the environmental documents that must be obtained by business owners for conducting their business activities. For general enquiries, contact the Ministry of Environment and Forestry via email pusdatin@menlhk.go.id).
In compliance with Indonesian regulations, accommodation owners/managers are required to submit customer data, particularly for foreign guests, to the authorities on request. Requests from officials may be made manually (by visiting the accommodation or sending letters) or electronically (via email or WhatsApp). The host must provide the requested information through the Foreigner Reporting Application (APOA) or manually to the designated immigration officer or police officer.
APOA facilitates this process through a user-friendly form, and accommodation owners need to submit the following information:
For further details on this regulation, you can visit the Directorate General of Immigration website. For general inquiries, contact the Directorate General of Immigration via email (humas@imigrasi.go.id)
We care about the safety of hosts and their guests. You can improve your guests’ peace of mind by providing a few simple preparations like emergency instructions and noting any potential hazards.
Include a contact list with the following phone numbers:
It’s also a good idea to make sure guests know the best way to contact you in case of an emergency. You can also communicate with guests using messages on Airbnb as a safe alternative.
Keep a first aid kit and tell your guests where it is. Check it regularly so you can restock supplies if they run out.
If you have gas appliances, follow any applicable gas safety regulations and make sure you have a working carbon monoxide detector. Provide a fire extinguisher and remember to maintain it regularly.
Ensure you have a clearly marked fire escape route. Post a map of the route so it’s easy for guests to see. Identify any steps to take for power failures including location of a flashlight.
Here are some ways you can help prevent potential hazards:
Some guests travel with young family members and need to understand if your home is right for them. You can use the Additional notes section of Listing details in your Airbnb account to indicate potential hazards or indicate that your home isn’t suitable for children and infants.
Working appliances, like furnaces and air conditioners, can greatly affect your guests’ comfort during their stay. There are lots of ways you can make sure your guests stay comfortable:
Establish safe occupancy limits. Your local government may have guidelines.
Part of being a responsible host is helping your guests understand best practices for interacting with your community. When you communicate local rules and customs with your guests, you’re helping to create a great experience for everyone.
If your building has common spaces or shared amenities, let guests know the rules for those places.
You can include your house rules on the Additional notes section of Listing details in your Airbnb account. Guests usually appreciate it when you share your expectations with them upfront.
It’s usually a good idea to let your neighbors know if you’re planning to host. This gives them the chance to let you know if they have any concerns or considerations.
Guests book through Airbnb for lots of reasons, including vacations and celebrations. Let your guests know how noise impacts neighbors early on for a smoother experience. You may want to remind Guests of Airbnb’s Guest Reliability Standards and their obligation to the surrounding community.
If you’re concerned about disturbances to your community, there are different ways you can help limit excessive noise:
Communicate any parking rules for your building and neighborhood to your guests. Examples of possible parking rules:
The local government unit in your locality may also have specific regulations or ordinances restricting or allowing street parking. You may contact or check the relevant websites of the local government unit concerned for more information.
First, check your lease or building rules to make sure there isn’t a restriction on pets. If you allow guests to bring pets, they’ll appreciate knowing good places to exercise their pet or where they should dispose of waste. Share a backup plan, like the number of a nearby pet kennel, in case a guest's pet upsets the neighbors.
Always respect your guests' privacy. Our rules on surveillance devices clearly state what we expect from our hosts, but some locations have additional laws and regulations that you’ll need to be aware of. In particular, the Indonesian Electronic Information and Transaction Law prohibits the unconsented taking of photos or videos of certain activities under circumstances in which the said person has a reasonable expectation of privacy.
If you don't allow smoking, we suggest posting signs to remind guests. If you do allow smoking, be minded that smoking in public places, including accommodation establishments, which are accessible or open to the public, is currently prohibited. Smoking may only be allowed in designated smoking areas which are compliant with Indonesian regulations. For more information, you may refer to your local regulations on the No Smoking Zone Policy.
Work with your insurance agent or carrier to determine what kind of obligations, limits, and coverage are required for your specific circumstances, or to what extent any insurance coverage is obligatory.
Airbnb’s Host Damage Protection and Airbnb’s Host Liability Insurance provides you with basic coverage for listed damages and liabilities. However, these don’t take the place of homeowners insurance, renters insurance, or adequate liability coverage. You might need to meet other insurance requirements as well.
Review your homeowners or renters policy with your insurance agent or carrier to make sure your listing has adequate liability coverage and property protection.
Check out our hosting FAQs to learn more about hosting on Airbnb.