Calculator: taxes and fees of a purchase

It covers a purchase from the current holder of a land right, by a deed of sale (jual beli) before a PPAT. BPHTB, the seller's PPh and the fee caps are the same for Hak Milik, HGB and Hak Pakai, so the calculator does not ask which right you buy. Whether you may hold that right is a separate question that other pages of this guide answer.

BPHTB is the rate times the value minus the tax free amount (NPOPTKP). The value is the transaction price (harga transaksi): the full price actually paid, which the deed must state (UU 1/2022 Pasal 46(2)(a)). It is the NJOP if the price is lower than the NJOP or not known (Pasal 46(3)). The regional tax office may check the value declared: the rules for collecting regional taxes cover audits and the assessment of the tax owed (Pasal 95(2)(b) and (f)). If the tax free amount is larger than the value, BPHTB is zero. Every kabupaten and kota in Bali uses the same rate and tax free amount, and the table below gives each regulation.

The seller's PPh is a final tax on the gross value of the transfer, here taken as the transaction price, the value the seller actually receives (PP 34/2016 Pasal 2(2)(d)). A PPAT and a notary may not charge more than the caps in the second table, and the rules set no minimum, so the calculator shows each as an amount up to the cap. A notary's cap applies to each deed (UU 30/2004 Pasal 36(3)); the calculator counts one, and a deal can need more. The land office fee follows a formula, so it shows one amount once you give the land value.

The rules cited here do not say who bears the PPAT fee, the notary fee or the land office fee; the contract settles it. The law names only the payer of the taxes: the buyer pays BPHTB and the seller pays PPh. The total for the buyer therefore assumes the buyer bears everything.

VAT on a new house from a developer, the yearly PBB, building approval fees, and fees for agents, lawyers, surveyors and due diligence are not counted. The taxes and official costs page covers the first three.

Other BPHTB cases use other values and rates: a new grant of a right, an exchange, a gift, an inheritance or an auction (UU 1/2022 Pasal 46(2)). A lease is not on the law's list of acquisitions that attract BPHTB; if a deal mixes a lease with a land right or a power of attorney, ask your notary how it is taxed.

PP 34/2016 gives PPh exemptions and lower rates: Pasal 2(1) sets 1 percent for simple houses sold by a business whose main activity is selling land or buildings and 0 percent for sales to the government for public use, and Pasal 6 exempts, among others, inheritance and small transfers by low-income individuals.

Rules change. The figures were checked against the sources below on the date shown at the top of this page. Ask your PPAT or notary for a written estimate before you sign.

Each line of the result names the rule it applies. The sources below are the regulations themselves.