Why Do Bali Restaurant Bills Say ++? The 10% Tax and Service Charge

"++" means the menu price does not yet include the service charge and regional tax. At Bali restaurants that apply both, the final bill is usually 15.5-22% higher than the menu prices added up. Example: Rp200,000 of food at menu prices, with 10% service and 10% tax, becomes Rp242,000. Rules and rates checked in October 2026.

What is the 10% tax?

It is the regional tax on food and beverages, officially Pajak Barang dan Jasa Tertentu (PBJT), which replaced the old "restaurant tax" or PB1. Its legal basis is Law No. 1 of 2022 on fiscal relations between central and regional government (UU HKPD), which caps the rate at 10%. Each regency and city sets it by bylaw:

• Badung (Kuta, Seminyak, Canggu, Uluwatu, Nusa Dua): Badung Regional Regulation No. 7 of 2023, amended by No. 8 of 2025, rate 10%.
• Denpasar (including Sanur): Denpasar City Regulation No. 5 of 2023, rate 10%, in force since 1 January 2024.
• Gianyar (including Ubud): Gianyar Regional Regulation No. 7 of 2023, rate 10%.

The tax goes to the regional treasury. It is not VAT, so it cannot be reclaimed through the VAT refund scheme at the airport.

Is the service charge a tax too?

No. The service charge is set by the restaurant itself; in Bali it is usually 5%, 7%, 10% or 11%. For hotels and restaurants inside hotels, Manpower Minister Regulation No. 7 of 2016 requires most of the service money to be shared with workers every month, with the rest set aside for breakages and staff development. Restaurants outside hotels are not bound by that sharing rule, so where the money goes depends on the owner.

A service charge clearly stated on the menu can be lawfully charged. The Consumer Protection Law (Law 8/1999) gives you the right to correct and clear price information, so if the menu says nothing, you are entitled to ask before paying.

How is it calculated?

Most cashiers in Bali add the service charge first, then tax on the subtotal plus service. An order with 5% service:

• Smoothie bowl Rp85,000 + iced coffee with milk Rp45,000 = subtotal Rp130,000
• Service 5%: Rp6,500, making Rp136,500
• PBJT 10% of Rp136,500: Rp13,650
• Total: Rp150,150

With 10% service, the same subtotal becomes Rp157,300 (Rp130,000 + Rp13,000 + Rp14,300). Some restaurants calculate tax on the subtotal only, which gives Rp156,000. Quick mental maths: multiply menu prices by 1.155 for 5% service, or 1.21 for 10% service.

What is the difference between "++" and "nett"?

"Nett" means the menu figure already includes everything; that is what you pay. Some places write "prices include tax" or "incl. tax & service". If the menu says nothing, ask rather than assume it is nett. Daybed minimum spends at beach clubs are also often written with ++, meaning tax and service go on top of that figure.

Why don't warungs charge tax?

There are a few possibilities. UU HKPD exempts food businesses with turnover below a threshold set by each bylaw; in Denpasar it is Rp3 million a month. We could not find the threshold for Badung or Gianyar in accessible documents, so we do not state one. Other warungs build the tax into their prices. From your side, the price written at a warung is usually what you pay.

If there is a service charge, do you still tip?

It is not required. A cash tip handed directly to a server who looked after you well is still appreciated, especially where there is no service charge, because it is sure to reach that person. Sensible amounts for different services are in our Bali tipping and service etiquette guide. Hotel room rates follow a similar pattern, 21% tax and service; the details are in hidden hotel costs in Bali.

A habit that helps: when you order, take a photo of the menu page that shows ++ or nett. If the total on the bill does not match those percentages, the photo makes a correction at the till quick and argument-free.