Indonesia: No Tourist VAT Refund
Indonesia charges PPN (Pajak Pertambahan Nilai) at 11% on most goods and services. Unlike Japan, Thailand, or Singapore, Indonesia does not operate a tourist tax refund programme for general retail purchases.
The PPN line you see on receipts at Bali boutiques, spas, and restaurants is not refundable.
How to Avoid Tax: Airport Duty-Free
The only practical way to avoid PPN on purchases is to shop at the airport duty-free after clearing security at Ngurah Rai International Airport (DPS, Bali).
Common duty-free items available:
- Alcoholic beverages (local arak and international spirits)
- Cosmetics and perfume
- Chocolate and confectionery
- Tobacco products
Bali Tourist Levy (Separate from VAT)
Since February 2024, all foreign visitors arriving in Bali pay a Tourist Levy of IDR 150,000 (approximately USD 9 / KRW 12,000).
| Payment method | Details |
|---|---|
| Online in advance | Love Bali official website |
| On arrival | Kiosk in the arrivals hall |
This levy is separate from PPN and is not refundable.
Summary
| Item | Situation |
|---|---|
| Retail PPN refund | Not available |
| Airport duty-free tax saving | Available |
| Bali Tourist Levy refund | Not available |
For tax-efficient shopping in Indonesia, plan your purchases at the departure airport rather than in the city.