Verantwoord verhuren in Indonesië
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.
Health and cleanliness
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.
Covid-19 related protocols and regulations
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.
National taxes
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.
Free tax guide
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.
Regulations and permissions
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.
National and local government regulations
Depending on where you will be operating, there are a number of different regulations that might impact you as a host. Hosts of all types of accommodation will have to obtain a business identification number with the national government, through the Online Single Submission (OSS).
Depending on your type of accommodation, you may also be required to obtain a Tourism Business Certificate and Sanitary Certificate from the relevant institution or your local government unit.
Depending on your local area, you may also be required to obtain additional documents, such as fire safety insurance certificate, building, plumbing and electrical permits, zoning approval and locational clearance, etc.
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 and Creative Economy (MTCE) 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.
Licenses by type of accommodation
- Low risk businesses (such as non-star rated villas, hotels and condominium hotels with less than 61 rooms, and other short-term accommodations) require a Business Registration Number (NIB).
- Medium-low risk businesses (such as 1 star villas, hotels and condominium hotels with 61 to 100 rooms, agro tourism, cottages, hotel management service) require a Business Registration Number (NIB) and a Sanitary Certificate.
- Medium-high businesses (such as 2 and 3 star villas, hotels with 101 – 200 rooms, condominium hotel with 101 – 200 rooms, etc) require a Business Registration Number (NIB), a Sanitary Certificate and a Tourism Business Certificate.
- High-risk businesses (such as condominium hotel or starred hotel with more than 200 rooms) must obtain a Business Registration Number (NIB), a Sanitary Certificate and a Tourism Business Certificate.
*The full range of risk categories can be found through this link and this link (in Bahasa)
License application process for Business Identification Number, Tourism Business Certificate, and Sanitary Certificate (non-exhaustive)
Business Identification Number (NIB)
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 and company tax number (NPWP) through their local tax office. 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:
- Visit the OSS website and create a new account
- Click on the business licensing menu and select New Applicant
- Fill in the required data, such as Business Entity Data, Field of Business Data, Detailed Field of Business Data, and Product/Service Data for the Field of Business
- Review the List of Products/Services, Business Data, and List of Business Activities, and submit the Environmental Approval Documents (KBLI/Specific Business Field)
- Check the "Self declaration" checkbox
- Review the draft online application and adjust as necessary
- Submit the request and OSS will issue the NIB if the system deems the required data complete
Please see the official OSS Guidebook in this link (in Bahasa) and the OSS Frequently Asked Questions (FAQ) in this link (in Bahasa) for more information. The office of the OSS can be contacted via the following means:
- Call – 169
- Whatsapp - +62-811-677-4642
- Email - kontak@oss.co.id
Tourism Business Certificates (subject to type of accommodation)
Tourism business owners whose accommodations fall under a medium-high risk level and high-risk level (as outlined above) are required to obtain a Tourism Business Certificate. Business owners need to submit their application with a valid NIB to the Tourism Certification Institution (Tourism LSU). Once the Tourism LSU issues the Tourism Business Certificate, the Tourism LSU will share a copy with the Ministry of Tourism and Creative Economy (MTCE) no later than three working days from the issuance, after which the certificate will be valid. A typical process is set out below:
- Business owners submit a request to obtain a Tourism Business Certificate to the Tourism LSU by submitting their NIB or any other permit that is still valid; name of business; address; contact person; organisational structure; and documentation on business operations
- After receiving the request, the Tourism LSU will conduct an evaluation based on certain standards set by MTCE
- If the business fulfils the standards and requirements, the Tourism LSU will issue the certificate. Businesses who fail to fulfil the requirements are allowed to re-apply
- The Tourism LSU will also send a copy of the Tourism Business Certificate to MTCE no later than three days after it is issued for notification
The certification shall remain valid as long as the tourism business operators comply with the provisions of the laws and regulations.
Please see the Tourism Business Certificate Guidance for more information. For general enquiries, contact the Ministry of Tourism and Creative Economy via Whatsapp (+62-811-895-6767) or email ( (info@kemenparekraf.go.id)
Sanitary Certificate (subject to type of accommodation)
Businesses whose accommodation fall under that are medium-low, medium-high, high-risk level (as outlined above) are required to obtain a Sanitary Certificate (SLS). The SSLS is issued by the regional health department (‘dinas kesehatan’ or Dinkes) to ensure that certain types of accommodation fulfil 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 fulfil the requirements. Please find a list of respective Dinkes via this link. A typical process is set out below:
- Visit the OSS website and login
- Click on the Business Licensing to Support Business Activities (PB-UMKU) menu and select New Applicant
- Select the KBLI for PB-UMKU application and click on the ‘UMKU Business Licensing Process’ button on the selected business activity
- Select the KBLI 2020 that matches the business activity and click next and select New Application
- Fill out the form, including uploading the required documents
- Submit the application, check for the application status regularly to ensure applicants do not miss any requests to improve or edit of requirements in the system
- Once the status has changed to ‘Verified,’ applicant can download the certificate
For SLS enquiries, contact OSS using the contact information provided above.
Safety
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.
Emergency contact information
Include a contact list with the following phone numbers:
- Local emergency numbers
- The number for the nearest hospital
- Your contact number
- A number for a backup contact (in case guests can’t reach you)
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.
Medical supplies
Keep a first aid kit and tell your guests where it is. Check it regularly so you can restock supplies if they run out.
Fire prevention
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.
Exits
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.
Hazard prevention
Here are some ways you can help prevent potential hazards:
- Inspect your home to identify any areas where guests might slip, trip or fall
- Remove the hazards you identify or mark them clearly
- Fix any exposed wires and other electrical systems (e.g. circuit breakers)
- Make sure your stairs are safe and have railings
- Remove or lock up any objects that may be dangerous to your guests
Child safety
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.
Climate control
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:
- Make sure your home is properly ventilated
- Provide instructions on how to safely use the heater and air conditioning
- Check that the thermostat is working correctly and make sure that guests know where to find it
- Service the appliances regularly
Occupancy limits
Establish safe occupancy limits. Your local government may have guidelines.
Courtesy
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.
Building rules
If your building has common spaces or shared amenities, let guests know the rules for those places.
House rules
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.
Neighbors
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.
Noise
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:
- Implement a quiet hours policy
- Don’t allow pets
- Indicate that your listing isn’t suitable for children or infants
- Prohibit parties and additional unregistered guests
Parking
Communicate any parking rules for your building and neighborhood to your guests. Examples of possible parking rules:
- Only park in an assigned space
- Don’t park on the west side of the street on Tuesdays and Thursdays due to street cleaning
- Street parking is only available from 7pm-7am
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.
Companion animals and pets
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.
Privacy
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.
Smoking
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.
Insurance
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.
Host Guarantee and Host Protection Insurance
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.
Liability and basic coverage
Review your homeowners or renters policy with your insurance agent or carrier to make sure your listing has adequate liability coverage and property protection.
Other hosting information
Check out our hosting FAQs to learn more about hosting on Airbnb.
Please note that Airbnb has no control over the conduct of hosts and disclaims all liability. Failure of hosts to satisfy their responsibilities may result in suspension of activity or removal from the Airbnb website. Airbnb isn’t responsible for the reliability or correctness of the information contained in any links to third party sites (including any links to legislation and regulations).
Gerelateerde artikelen
- Host van ervaring
Bedrijfsvergunningen op Bali
Wetten, regels en vergunningen: met behulp van deze nuttige informatie weet je precies wat er in jouw regio wordt verwacht van hosts van Air…