The 10 percent tax rate is determined for the Padel field, the DKI Jakarta Provincial Government is categorized as an entertainment service

About Semarang – The Provincial Government (Pemprov) of DKI Jakarta officially set a tax rate of 10 percent for Padel sports facilities.

This policy is contained in the Decree of the Head of the DKI Jakarta Regional Revenue Agency (Bapenda) Number 257 of 2025 concerning the Second Amendment to the Decree of the Head of Bapenda Number 854 of 2024.

Padel sports are now categorized as part of the arts and entertainment services that are the object of certain goods and services tax (PBJT).

In the decision signed on May 20, 2025, the Padel facility that was taxed was the field.

“That’s right, Padel sports are subject to PBJT Entertainment and Arts at a rate of 10 percent,” said Chairman of the Jakarta Data and Information Center Extension Unit, Andri M. Rijal, quoted from AFP.

According to Andri, this tax is imposed on entertainment service providers to consumers, including leasing commercial sports facilities and infrastructure.

“Either through the entrance fee, rental fee, or other forms of payment,” he explained.

Andri emphasized that this tax was not due to the trend of viral padel in the community, but the result of adjusting to the development of the types of entertainment and sports subject to local taxes.

“Actually, the imposition of PBJT tax for sports is adjusted to Article 49 paragraph (1) letter I of Perda Number 1 of 2024. This regulates sports games using places and/or fitness equipment,” he said.

He also mentioned that in the future, the DKI Jakarta Provincial Government will continue to monitor the potential of other entertainment tax objects.

Besides Padel, there are 20 other types of sports facilities that are also subject to entertainment tax, including:

– Fitness Place (Yoga, Pilates, Zumba)
– Futsal fields, tennis, badminton, basketball, volleyball
– Swimming pool
– Squash field, archery, baseball, shoot
– Boling, billiard, rock climbing, ice skating, horse riding
– boxing/martial arts, athletics/running, jetski

With the enactment of this policy, the organizers or managers of commercial sports facilities in Jakarta are required to collect and deposit taxes of 10 percent of the total consumer transactions. ***