Bali gives vehicle owners until 11 November to settle overdue tax on reduced terms

In brief: A Bali provincial regulation offers temporary relief on overdue motor vehicle tax between 9 September and 11 November 2026. Owners with more than two years of arrears may be charged only two years of principal tax, with specified penalties also waived.

Someone who has not paid the tax on a Bali-registered car or motorbike for several years may now face a smaller bill than the full accumulated balance. The relief stems from Bali Governor Regulation No. 23 of 2026, which the provincial revenue agency, Bapenda, has been explaining through local administrations. It is a time-limited arrangement for settling existing liabilities, not a suspension of the annual tax system.

Two years of principal tax, even when arrears go back further

Under the scheme described in Bali government notices, the principal component of motor vehicle tax, or PKB, is waived for the third year of arrears onwards. An eligible owner with a debt extending beyond two years is therefore required to settle two years of principal PKB, subject to the applicable conditions. The actual benefit depends on the outstanding record for that vehicle.

Penalties associated with PKB and its local surcharge, known as *opsen PKB*, are also covered by the relief. Government notices issued in Jembrana and Buleleng refer additionally to a waiver of prior-year penalties on SWDKLLJ, the compulsory road accident fund contribution. These are distinct charges on a vehicle's bill. Relief on one component should not be mistaken for cancellation of every item that could appear in a payment assessment.

The programme does not eliminate the regular annual vehicle tax. Nor does it guarantee that every owner, regardless of payment history, receives the same reduction.

Why Bali is encouraging people to clear old balances

In an ANTARA report published on 15 September, Bapenda's head said roughly 320,000 active vehicles had unpaid tax at the time of the announcement. The figure helps explain why the province introduced both penalty waivers and reductions for long-standing arrears. It is not a live count of unpaid accounts in October.

The agency also wants a more accurate picture of vehicles still in use. A tax record that has been dormant for years may not reflect whether a vehicle remains active. Encouraging owners to settle their accounts can improve the administration's records, although payment alone cannot resolve separate ownership or registration issues.

Bapenda confirmed the 9 September start and 11 November end dates during September public briefings, including a session in Badung on 16 September. Owners planning to use the scheme should work to that published period unless the authorities formally announce a change.

Check the vehicle's assessment before agreeing on a price

The most reliable way to establish the saving is to obtain a current breakdown through the relevant Samsat vehicle registration and tax service. The breakdown needs to show which tax years remain payable, which penalties have been removed and whether any other fees still apply. For a second-hand vehicle, matching that assessment to the registration and ownership documents is especially important before payment to a seller.

People renting a scooter or car should also distinguish the registered owner's tax obligations from any charges passed on under a rental agreement. An incentive for owners clearing old tax arrears does not automatically reduce a tenant's rental price. Likewise, a vehicle with tax already up to date is not necessarily eligible for a discount on the next ordinary annual bill.

• Bali Provincial Revenue Agency (Bapenda), “Sosialisasi Peraturan Gubernur Bali Nomor 23 Tahun 2026” — 16 September 2026.
• Jembrana Regency Communication and Informatics Office, “Punya Tunggakan Pajak Kendaraan? Saatnya Bereskan, Dapatkan Keuntungannya!” — 11 September 2026.
• ANTARA News Bali, “Bapenda Bali kejar 320 ribu kendaraan aktif penunggak pajak” — 15 September 2026.
• Buleleng Regency Government, “Pemerintah Beri Keringanan PKB, Tunggakan Lebih dari Dua Tahun Cukup Bayar Dua Tahun” — 17 September 2026.