What this solves
Most Bali diners don't realise there are two taxes on a restaurant bill: PB1 (Pajak Pembangunan 1, a regional restaurant tax, currently around 10% in most regencies including Badung, Gianyar, Denpasar, Tabanan) and a service charge that's not mandatory but is added in mid-range and up. Plus the menu vs. bill mismatch where the menu price doesn't always include tax.
Who it's for. Travellers who want to verify a bill before paying; long-stayers who want to understand the local tax structure; people trying to estimate a meal budget for a trip without guessing.
Decode your bill
How to read results
- Effective tax rate shows what percentage of the listed dishes was tax — versus "PB1 included".
- Local band gives an indicative fair-price range per person for the dish in that region. If your decoded total is double the band, that's a tourist mark-up or you accidentally sat in a beach-club lounge.
- Verdict summarises: clean / slightly high / clearly marked-up.
Limitations
- PB1 rates are set per-daerah (regency / city). 10% is the most common figure for Badung, Gianyar, Denpasar, and Tabanan, but smaller regions can vary.
- This tool assumes the subtotal is the pre-tax menu total. If a bill already includes a "service charge" inside the subtotal, the effective tax rate will look higher than it is.
- "Fair band" ranges are 2026 reference data. Tourism surges and bad harvests can shift them by 10–20%.
FAQ
Is PB1 restaurant tax mandatory?
Yes — registered restaurants in Bali must collect PB1 on food & beverage sales and remit it to the local government. The customer pays it; the restaurant passes it on. If a place doesn't show PB1 on the bill, ask — it might be unregistered, which means you have no recourse if the food makes you sick.
Service charge — do I have to pay it?
Technically no. It's a tip-style line added by management, not a tax. If service was bad, you can ask for it to be removed. Most mid-range and upscale venues include it as a 5–10% line clearly labelled "Service Charge". Local warungs don't add it.
Why is Nusa Penida food double Ubud?
Logistics. Fresh ingredients arrive by fast boat from Bali; water, fuel, and labour cost more on the island. Most restaurants also cater to day-trippers with one-shot meals. Eat local warung for cheaper prices (try the inland Penida villages, not the harbour strip).
What about drinks — Bintang, kopi, arak?
A small Bintang at a local spot: Rp 25–40k. At a beach club: Rp 50–80k. Fresh juice / young coconut: Rp 15–30k local, Rp 35–60k tourist area. Arak (local spirit): ask for the brand — Bali has had methanol-poisoning deaths from cheap arak, so stick to sealed factory labels.
Related tools
Sources
- Badung / Gianyar / Denpasar perda on PB1 pajak restoran.
- On-the-ground menu / receipt surveys across 30+ venues (Ubud, Canggu, Seminyak, Sanur, Denpasar, Nusa Penida).
- Indonesian Restaurant Association (Aspharindo) guidance on service-charge labelling.