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With the issuance of Peraturan Daerah (Perda) Kabupaten Badung No. 7 Year 2023 regulating Regional Taxes and Levies, which includes changes to the Regional Tax rates, Badung local government urges Badung taxpayers to adjust following the new regional tax rates starting from 01 January 2024.
Types and Rates of Regional Taxes based on Perda Badung Regency No. 7 Year 2023:
| No. | Tax Type | Rate |
| 1. | Pajak Barang Jasa Tertentu (PBJT) | |
| - Food and/or Beverages | 10% | |
| Restaurants that provide at least food and/or beverage services with tables, chairs, and/or eating and drinking utensils | ||
| Catering or catering services providers | ||
| - Tenaga Listrik, khusus PBJT atas tenaga listrik | ||
| Electricity consumption from other sources by industry, and oil and natural gas mining | 3% | |
| Consumption on self-generated electricity | 1,5% | |
| - Hotel Services | 10% | |
| Hotel, Hostel, Villa, Guesthouse, Motel, Inn, Tourist Lodging, Rest House | ||
| Bungalow / Resort / Cottage / Glamping | ||
| Private residence used as hotel | ||
| - Parking Services | 10% | |
| - Arts and Entertainment Services | 10% | |
| Film screenings / other forms of audiovisual entertainment presented live at a specific location | ||
| Performances of arts, music, dance, and/or fashion | ||
| Beauty pageants and bodybuilding contests | ||
| Exhibitions, circus performances, acrobatics, and magic shows | ||
| "Permainan ketangkasan" | ||
| Folk / traditional arts and entertainment | 5% | |
| Entertainment services at discos, karaoke, nightclubs, bars, and steam baths or spas | 40% | |
| 2. | Advertising Tax | 25% |
| 3. | Groundwater Tax | 20% |
| 4. | Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) | 5% |
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