Taxes and official costs of buying in Bali

Each section gives the rate, cap or formula set by law, with the regulation and article. Rates are the official maximums or the rates in each kabupaten's tax regulation; the amount you pay depends on the value written in the deed and on official land values. This page also covers how long the land office takes and the electronic certificate you receive after a transfer.

Fees for lawyers, surveyors and due diligence are agreed privately and are not covered here. An agent's commission is agreed in a written agreement within a range set by a ministerial regulation; it is not covered here either, and the range is on How to check a professional.

The buyer pays BPHTB when they acquire a land right such as Hak Milik, HGB or Hak Pakai. The law caps the rate at 5 percent. The tax is the rate times the acquisition value minus a tax free amount (NPOPTKP). For a sale the acquisition value is the transaction price, or the official value (NJOP) if the price is not known or is lower than the NJOP. The tax free amount applies only to the buyer's first acquisition in that kabupaten or kota.

The tax falls due when the conditional sale agreement (PPJB) is signed, or when the deed of sale (AJB) is signed if there is no PPJB. The land deed official (PPAT) may sign the deed only after the buyer shows proof that BPHTB is paid.

A lease is not on the law's list of acquisitions that attract BPHTB. If a deal mixes a long lease with a land right or a power of attorney, ask your notary how it is taxed.

The seller pays a final income tax of 2.5 percent of the gross value of the transfer. A 1 percent rate applies only to simple houses sold by a business whose main activity is selling land or buildings, and 0 percent to land sold to the government for public use.

The seller pays before the deed is signed. The PPAT may sign only after the seller shows the tax payment slip checked by the tax office.

A developer charges VAT on a new house or apartment. The rate is 12 percent, applied to a base of 11/12 of the price for goods that are not subject to PPnBM, the sales tax on high-value goods, which comes to 11 percent of the price.

In 2026 the government pays the VAT on the first Rp2,000,000,000 of the price of a new, ready to live house or apartment priced up to Rp5,000,000,000, sold for the first time by the developer. The deed or fully paid PPJB and the handover must both fall between 1 January and 31 December 2026, and each person can use it for one home. A foreign buyer needs a tax number (NPWP) and can use it only within the rules on foreign ownership of homes.

The relief is lost if a down payment or first instalment was paid before 1 January 2026, or if the home is transferred within one year of handover, and it does not apply to homes already exempt from VAT. It ends on 31 December 2026 unless a new regulation extends it.

A PPAT may charge at most 1 percent of the transaction value in the deed, witness fees included. A 2021 regulation lowers the cap as the value rises: at most 1 percent up to Rp500,000,000, 0.75 percent up to Rp1,000,000,000, 0.5 percent up to Rp2,500,000,000 and 0.25 percent above that. Ask your PPAT how the bands apply to your deed.

A notary may charge at most 2.5 percent of the value of the deed up to Rp100,000,000, 1.5 percent from Rp100,000,000 to Rp1,000,000,000, and above that an agreed fee of at most 1 percent.

Registering the transfer of a land right costs 1 per mille of the land value plus Rp50,000. The land value is the official zone value set by the land office, or the NJOP where no zone map exists.

A certificate check costs Rp50,000, and a land registration statement (SKPT) costs Rp50,000. Granting HGB or Hak Pakai over Hak Milik land costs Rp50,000 per plot.

PERINTIS (Peralihan Hak Terintegrasi 10 Hari, integrated transfer of rights in 10 days) is a pilot for registering transfers made by a PPAT deed. It is set by Keputusan Menteri ATR/Kepala BPN Nomor 1803/SK-HR.01/VIII/2026, issued on 12 August 2026 and in force from 17 August 2026. It is a ministerial decision that guides a pilot, not a Permen. The Director General for land rights and registration said a Permen on the service is targeted for the end of December 2026.

The decision covers the electronic registration of a transfer by sale (jual beli), exchange, gift, division of joint rights and contribution into a company (inbreng). Inheritance itself is not listed, but where heirs divide an inherited right by a deed of division of joint rights (APHB), that deed falls under division of joint rights. The Director General described the scope more broadly, as all transfers that use a PPAT deed. Registering a Hak Tanggungan on its own is not part of it; a sale registered together with a Hak Tanggungan goes through it, with the APHT or SKMHT attached.

The text does not mention Hak Pakai or the rules on foreign ownership. The only provision for foreigners is the PPAT identity check: a foreign national living in Indonesia is checked by visa, passport or residence permit. If the property stands on Hak Pengelolaan or Hak Milik land, the file must include the consent of the holder of that right. A first grant of a right is not on the list of covered transfers. What a foreigner may own stays in PP 18/2021 (Pasal 71 to 73) and the ministerial regulations under it.

"10 Hari" is the name of the programme and a ministry target, not a deadline written in the decision. The ministry describes the target as at most 10 working days made of stages: up to 3 days for the regional government to verify BPHTB, up to 2 days for the PPAT to make the deed and up to 5 days for the land office to process the application. These stage figures appear in ministry news items, not in the decision, and the items do not agree on where the count starts. The total elapsed time can be longer than 10 days: the decision itself gives the PPAT 7 working days to report the deed and gives you 7 days to pay the SPS, and the certificate check before the deed comes first.

Before the deed, the PPAT runs a certificate check with a location marking made on the land through the Sentuh Tanahku app, by the owner, the PPAT or a person the PPAT appoints. If the result says the parcel data needs improvement, the PPAT cannot continue with the deed until that is done and a new check is made. If the result shows a dispute, forest area or overlap, the PPAT has to go to the land office to apply for improvement or give an explanation. BPHTB must be paid before the PPAT signs the deed, and the PPh must be validated in the Ministry of Finance system.

The electronic flow works only for deeds your PPAT reports through the ministry system, and the PPAT must be registered in its Mitra Kerja application. Deeds made before the decision stay valid and can be registered at the land office counter.

Pilot offices in Bali: Kantor Pertanahan Badung and Buleleng from 17 August 2026. Denpasar, Tabanan, Jembrana and Gianyar were added on 24 September 2026. Klungkung, Bangli and Karangasem were not in the lists published up to 27 September 2026. The lists come from ministry news items; we did not find the Director General decision that designates the offices. Ask your PPAT whether the office that handles your land applies PERINTIS.

The ministry announced that it aims to apply PERINTIS nationally from 1 January 2027, if the pilot results are judged right and a Permen is issued first. Until then, treat that date as an announcement.

The electronic certificate (Sertipikat-el) is regulated by Permen ATR/BPN 3/2023, which revoked Permen ATR/BPN 1/2021. It is an electronic document signed with an electronic signature and takes effect once signed. When a transfer is registered and the office converts the title to electronic form (Permen 3/2023, Pasal 33(2): gradually, village by village, or at a maintenance service such as a transfer), it issues a Sertipikat-el as edition 1 with the latest status, and the old paper certificate is kept in the registration file (warkah). Each later change makes a new edition, and the earlier edition stops being valid and becomes history. Paper certificates stay valid next to electronic ones, according to the ministry in December 2025.

A foreign individual holder is identified in the system by passport number. If a printout differs from the ministry database, the database prevails. The holder may print the certificate, and an official printed copy on special paper with a QR code can be issued, for example when the holder asks for one or cannot use the system. In PERINTIS the certificate is delivered to the holder's electronic vault, and a printed copy is optional. Check the result when you receive it: the certificate code, the edition, the right holder, the type and number of the right, the expiry date of a time-limited right, the registration notes, the location of the land and the electronic signature.

To verify a Sertipikat-el, use the ministry app Sentuh Tanahku. The QR code on an official printed copy shows the electronic certificate document when you scan it, and entering the NIB shows the position of the parcel and the type of right. Without a printed copy, opening a certificate itself needs the holder's own account. A land office page says the QR code can be read only through this app and advises confirming at the local land office (Kantor Pertanahan) if you want to be sure.

The regulation applies nationwide. We found no official statement on when each Bali land office issues a Sertipikat-el on every transfer, so ask your PPAT whether the office that will register your transfer already does.

The person who holds, controls or benefits from land and buildings pays PBB each year on the official value of the property (NJOP) as of 1 January. The law caps the rate at 0.5 percent. A lease can say which party bears the cost.

In Badung the rate is 0.1 percent for an NJOP up to Rp1,000,000,000 and 0.2 percent above that, after a tax free amount of Rp26,000,000. In Denpasar the rates are the same, after a tax free amount of Rp15,000,000. In both, the taxed base is set at 20 to 100 percent of the NJOP.

The building approval (PBG) carries a fee set by each kabupaten: floor area times a local index, the standard unit price and the building indices. The kabupaten's technical office sets the amount, and DPMPTSP issues the PBG only after it is paid.

If you build a house or business premises of at least 200 m2 yourself, not as a business, you owe VAT on the building costs, excluding the land: 20 percent times 11/12 times the VAT rate, which comes to 2.2 percent of the costs. It is paid monthly while the building goes up.

The owner who receives rent for land or a building pays a final income tax of 10 percent of the gross rent. This does not apply to income from lodging services, such as letting rooms, dormitories or boarding houses; ask your tax adviser how this applies to a villa let to guests. If the tenant is a domestic company or another withholding agent named in the regulation, the tenant withholds it; otherwise the owner pays it.