Jakarta, Indonesia Sentinel — The Jakarta Provincial Government has officially imposed a 10 percent tax on various types of sports facilities, including the increasingly popular sport of padel, which has gained traction among young people in the capital.
The new tax regulation is outlined in Jakarta Revenue Agency (Bapenda) Chief Decree No. 257 of 2025, a second amendment to Decree No. 854 of 2024.
The measure is part of a broader effort to optimize regional revenue through entertainment taxes, specifically targeting recreational sports classified under the Local Tax on Certain Goods and Services (PBJT).
Andri M. Rijal, Head of the Data and Information Division at the Jakarta Revenue Agency, said the policy reflects the city’s effort to adapt its tax framework to evolving recreational trends.
“This regulation was issued in response to the growing popularity of recreational sports and entertainment activities, which fall under the scope of local taxation,” Andri said in a written statement on Wednesday, June 2, 2025.
Andri explained that the tax applies to the provision of entertainment services to consumers, including the commercial use of sports facilities and infrastructure.
“This includes entrance fees, venue rentals, or any other form of payment,” he said.
Under the new regulation, padel, an increasingly popular sport among young Indonesians, will be subject to a 10 percent tax on court rental fees.
“Yes, padel courts are subject to the regional entertainment tax, in accordance with Jakarta Revenue Agency Decree No. 257 of 2025,” Andri confirmed.
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The tax isn’t limited to padel. Other trendy sports such as mini soccer and pilates are also included under the entertainment tax scope.
Here are the list of sports facilities subjected to the tax under the new regulatuons:
- Fitness centers, including yoga, pilates, and Zumba
- Swimming pools
- Futsal, soccer, and mini soccer fields
- Squash, padel, tennis, and badminton courts
- Basketball and volleyball courts
- Baseball/softball diamonds
- Shooting and archery ranges
- Bowling alleys
- Billiard halls
- Rock climbing gyms
- Ice skating arena
- Jet ski arenas
- Horseback riding arenas
- Running tracks and athletic fields
- Boxing and martial arts gyms
Commercial sports facility operators are now legally required to collect the 10% tax from customers and remit it to the city government.
(Raidi/Agung)
