New Zealand Aligns with Indonesia, Italy and Others on Leading a Global Shift Towards Tourist Entry Levies

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International travel to New Zealand and Bali is becoming increasingly subject to additional visitor charges, as governments introduce mandatory tourism levies to finance conservation, protect cultural heritage and support infrastructure under pressure from visitor numbers. The two destinations illustrate how tourism taxation is becoming an increasingly important part of destination management, with international travellers expected to contribute directly towards the places they visit. New Zealand raised its International Visitor Conservation and Tourism Levy (IVL) from NZ$35 to NZ$100 per eligible visitor on 1 October 2024, while Bali requires most international tourists to pay a provincial levy of IDR 150,000 per person. Although the charges operate through different administrative systems, both are intended to generate dedicated revenue for tourism-related priorities rather than relying entirely on general public funding.

New Zealand Raises International Visitor Levy to NZ$100

New Zealand’s International Visitor Conservation and Tourism Levy has become a significant additional expense for overseas visitors planning a holiday in the country. The increase, which took effect on 1 October 2024, raised the charge from NZ$35 to NZ$100, representing an increase of almost three times the previous amount.

The levy is collected through New Zealand’s immigration system when eligible travellers apply for a New Zealand Electronic Travel Authority (NZeTA) or an applicable visa. This means visitors generally need to account for the additional payment during the travel authorisation process rather than treating it as a separate charge collected at their accommodation.

The requirement applies to most international visitors, although exemptions exist. Australian and New Zealand passport holders, citizens of many Pacific Island nations and certain other categories of travellers are not required to pay. The applicable charge depends on the traveller’s passport, immigration status and the type of visa or travel authorisation being requested.

The additional revenue is intended to support conservation and tourism infrastructure across the country. New Zealand’s Ministry of Business, Innovation and Employment identifies the maintenance and improvement of visitor infrastructure, natural landscapes and biodiversity protection amongst the areas supported by IVL funding.

For travellers, the practical consideration is to include the levy when calculating the overall cost of an international trip. Those arranging an NZeTA or visitor visa should check the applicable charges before submitting their applications, as the IVL is non-refundable, including when an application is declined.

Bali Enforces IDR 150,000 Foreign Tourist Levy

Bali has established a separate visitor contribution through its provincial government, requiring most international tourists travelling to the Indonesian island to pay IDR 150,000 per person. Introduced on 14 February 2024, the Foreign Tourist Levy forms part of the island’s measures to protect its cultural heritage and natural environment.

Unlike New Zealand’s immigration-linked system, Bali administers the payment through its official Love Bali platform. International visitors are encouraged to complete the transaction before departure, although payments can also be made at designated counters at Bali’s airport and seaports. Electronic payment facilities are used, and accepted methods include international credit cards, bank transfers, virtual accounts and QRIS.

The payment is required once during a tourist’s stay in Bali, rather than every time the visitor moves between destinations on the island. Travellers receive an electronic levy voucher containing a QR code as proof of payment. The official system also permits payment during the stay through registered hotels, travel agents and tourism establishments.

The charge applies to international tourists undertaking tourism activities in Bali, including cruise passengers. However, specific exemptions cover categories such as diplomatic and official visa holders, transport crew, certain residence permit holders, family reunification visa holders and students. Some additional visa categories require an exemption application through the Love Bali system.

Revenue from the levy is directed towards protecting Balinese cultural heritage and the natural environment. The provincial government has identified cultural preservation, environmental protection and improvements to tourism-related services as the principal purposes of the contribution.

For visitors arriving at I Gusti Ngurah Rai International Airport or Bali’s seaports, completing the payment online before departure can simplify the arrival process. Travellers should retain their QR-code voucher and verify their payment status through the official Love Bali website.

How the Two Tourist Levies Affect Travel Planning

Although New Zealand and Bali have introduced similar visitor contributions, their collection mechanisms create different requirements for international travellers.

New Zealand incorporates the IVL into its visa and NZeTA application process, making it part of the pre-travel immigration procedure. Bali, meanwhile, operates a dedicated provincial payment system, allowing tourists to settle the levy before arrival, at designated entry counters or through registered tourism providers during their stay.

The distinction is particularly relevant for travellers visiting multiple destinations. Those planning an extended international itinerary should account for destination-specific taxes alongside airfares, accommodation, visa charges and other mandatory travel expenses.

Travel agents and tour operators arranging holidays to either destination should also communicate these requirements during the booking process. For New Zealand, this includes checking whether the visitor’s passport and visa category attract the IVL. For Bali, it involves explaining the Love Bali payment procedure and ensuring that travellers retain their electronic payment confirmation.

Tourism Funding Moves Towards Direct Visitor Contributions

The policies implemented by New Zealand and Bali are based on the principle that money received from international tourism is allocated specifically for the construction, conservation, and maintenance of infrastructure, environmental and cultural resources. In New Zealand, the levies operate under the country’s immigration policy, linking contributions from tourists to financing of the conservation and tourism infrastructure. In the case of Bali, the provincial levy, in addition, focuses on the protection of cultural heritage and the environment at the destination, which is attracting many international visitors. At the same time, both cases show that tourist levies do not necessarily have to be paid as accommodation taxes. Levies could be paid via electronic travel authorisation, via a special government website or in the special arrival facilities. Preparation for foreign holidays now also includes information about paying tourist levies. The NZ$100 levies of New Zealand and IDR 150,000 of Bali must be paid in addition to regular travel expenses and must be compared with the government information.