Third Amendment to Tourism Law Finally Comes into Force: New Levies Introduced for Foreign Tourists and Tourism Business Incentives Clarified

Deliberations between Indonesia’s House of Representatives (Dewan Perwakilan Rakyat– “ DPR ”) and its government counterparts have been underway since mid-2025 regarding the introduction of the most recent amendment to Law No. 10 of 2009 on Tourism. This Law has been amended several times, most recently through the issuance of Regulation of the Government in Lieu of Law No. 2 of 2022 on Job Creation (collectively referred to as “ Law 10/2009 ”). [1] The most recent version of the Draft Bill on the Third Amendment to Law 10/2009 (“ Draft Bill ”) was made available to the general public on October 2025 and included the insertion of 57 new articles and paragraphs, as well as seven deletions, with the remainder of the planned changes comprising amendments to existing articles that currently feature under the framework of Law 10/2009. [2]