Selling a property in Bali and leaving Indonesia

This page is for a foreigner who owns or leases property in Bali and wants to sell it or hand it over, or who is leaving Indonesia. It sets out what the written law says and where we found it silent. It is general information, not legal advice. It says nothing about price, demand or when to sell.

Rates and amounts of taxes and fees are on the page on taxes and costs and are not repeated here. What happens to a foreigner's house when the owner dies or the residence permit ends is on the pages on marriage and inheritance and on visas and stay. This page links to them and adds only what is new. A notary (notaris) or land deed official (PPAT) has to check your case. Where this page says we found no text, we looked in the official sources named under the section and did not find one. That does not mean the answer is no.

A foreigner who holds an immigration document in line with the law may own a house or apartment (PP 18/2021 Pasal 69(1)). The right must be one of those in Pasal 71, and the ownership has limits on the minimum price, the plot area, the number of plots or units and use as a residence (Pasal 72). The ministerial regulation on those limits says that the house or unit acquired can be new or old (Permen ATR/BPN 18/2021 Pasal 187(2)). The ministerial decision that sets the minimum prices says the same in its first dictum and adds that the house can pass or be transferred to another party (Kepmen ATR/BPN 1241/2022, Diktum KESATU and KEDUA huruf c). On these texts a foreigner who buys your house is therefore held to the same limits, the minimum price included, as one who buys a new house. The figures are in the Rules entry for that decision and in the FAQ answer on the minimum price. The texts do not say which price a land office compares with the minimum in a resale.

An Indonesian citizen may hold a Hak Pakai with a term (PP 18/2021 Pasal 49(2)(a)), and such a right can be transferred (Pasal 60(2)). An Indonesian citizen who holds a Hak Pakai or an HGB used for a house may also apply to be given Hak Milik (PP 18/2021 Pasal 94; Permen ATR/BPN 18/2021 Pasal 149(1); over Hak Pengelolaan land, Pasal 149(3)). The application needs the certificate, the building approval or a statement of the village head, and a statement that a house stands on the land (Pasal 151). The text does not say whether this covers a Hak Pakai over another person's Hak Milik land. This page does not cover the tax or fees of that step.

The buyer takes what remains of the term of the right; a Hak Pakai has a fixed term (see the glossary). The earlier Permen ATR/BPN 29/2016 let a Hak Pakai that came from Hak Milik or HGB change back when it passed from a foreigner to an Indonesian citizen (Pasal 17(1)). That regulation was revoked by Permen ATR/BPN 18/2021 (Pasal 208 huruf d), and we found no equal sentence in the 2021 texts. Pasal 149 above is the route we found for an Indonesian buyer.

Hak Pengelolaan land. Every legal act meant to transfer a right on Hak Pengelolaan land, and every mortgage of it, needs the recommendation or approval of the Hak Pengelolaan holder, except a transfer by auction (Permen ATR/BPN 18/2021 Pasal 49(1)). The approval carries no tariff, annual fee or other charge (Pasal 49(3)) and is not needed for an inheritance (Pasal 49(4)). When the right passes to another party, a new land use agreement is made for the remaining term of the right, with no new tariff or annual fee (Pasal 44(4)).

Another person's Hak Milik. If your Hak Pakai lies on another person's Hak Milik land, the Basic Agrarian Law says it can be transferred only if the agreement with the owner allows it (UUPA Pasal 43(2)). The right also ends when that agreement ends (PP 18/2021 Pasal 61 huruf i), so the buyer's term cannot run past it. Check what the agreement says before you agree a sale.

State land. For a Hak Pakai on State land, the Basic Agrarian Law says it can be transferred only with the permission of the competent official (UUPA Pasal 43(1)). The 2021 ministerial regulation lists the transfers that need a transfer permit: Hak Milik of religious, social and other designated legal entities, HGU of legal entities, Hak Pakai on agricultural State land, and any other right that by its nature needs one and is noted on the certificate and the land book (Permen ATR/BPN 18/2021 Pasal 173(1) and (3)). A foreigner's Hak Pakai for a dwelling is not on that list. The land registration rules go further: a transfer of a Hak Pakai on State land needs a transfer permit, obtained before the deed is made, except in the cases Pasal 98(3) lists, such as an auction, a developer's marketing of parent land and acquisition of land for the public interest (PMNA 3/1997 Pasal 98(1)(b), (2) and (3), as amended by Permen ATR/BPN 16/2021). The texts differ in scope, and none we read says which one the land office applies to a foreigner's dwelling. Look on your certificate and land book for a note that a transfer permit is needed, and ask the land office in writing.

Spouse and lender. If the property is joint marital property, both spouses must consent (see the page on marriage and inheritance, section Joint and separate property in a marriage). A lender that holds a Hak Tanggungan is dealt with in the next section.

A Hak Tanggungan follows the property into any hands (UU 4/1996 Pasal 7). A buyer would therefore take the property with the mortgage on it unless the mortgage has ended first. It ends when the secured debt is paid, when the lender releases it, when a court clears it at the buyer's request, or when the land right ends (Pasal 18(1)). The court route is narrow: it is for a buyer who applies to the district court because the object carries several mortgages and their holders do not agree on clearing the part above the purchase price (Pasal 18(3) and 19(3)), and a clause in the mortgage deed can exclude it for a voluntary sale (Pasal 19(4), Pasal 11(2)(f)). Short of that, a buyer may ask the lender to release, in a written statement, the part of the burden above the purchase price (Pasal 19(1) and (2)). A release by the lender is a written statement to the owner (Pasal 18(2)). The deed may contain a promise by the owner not to release his right in the property without the lender's written consent (Pasal 11(2)(g)). The text does not say whether a sale counts as a release. Ask the lender and the notary what the deed says.

Once the Hak Tanggungan has ended, the land office strikes its note from the land book and the certificate. This is called pencoretan, better known as roya (Pasal 22(1) and the General Elucidation). The Elucidation says the roya is done for administrative order and has no legal effect on a Hak Tanggungan that has already ended (Penjelasan Pasal 22(1)). An interested party applies, with the Hak Tanggungan certificate that the lender has marked as paid, or with the lender's written statement that the Hak Tanggungan has ended because the debt is paid or the lender releases it (Pasal 22(4)). If the lender will not give the statement, the interested party may ask the district court for an order to strike the note (Pasal 22(5)), and attaches a copy of the court's decision to the application (Pasal 22(7)). The land office must strike the note within 7 working days of receiving the application (Pasal 22(8)). The page on taxes and costs lists the land office's own standard time for roya.

Before the deed. Where a right carries a Hak Tanggungan, the registration of its transfer has to attach the written consent of the Hak Tanggungan holder, known to the transferee, and/or a debt acknowledgement agreement, and the holder's written consent is a condition before the PPAT makes the deed; the Hak Tanggungan stays on the right (PMNA 3/1997 Pasal 104A, inserted by Permen ATR/BPN 16/2021). The text therefore allows for a transfer while the Hak Tanggungan is still on the certificate, and we found no rule that it must be struck first. The land office registers the end of a Hak Tanggungan on the lender's statement, a proof of payment or a decision of the court, for the whole object or a part of it (Pasal 122 and 124), by striking the note on the land book and the certificate and recording the end in the Hak Tanggungan's own book (Pasal 123). We found no time limit between the deed and the roya in these articles. Ask the PPAT and the lender in writing what each needs before you agree a closing date.

A transfer of a land right or of an apartment unit by sale, exchange, gift or contribution into a company can be registered only if it is proven by a deed made by the competent PPAT. An auction is the exception (PP 24/1997 Pasal 37(1)). The parties attend the making of the deed, before at least two witnesses (Pasal 38(1)). The PPAT delivers the deed with its documents to the land office within 7 working days of signing and informs the parties in writing (Pasal 40). Before it makes the deed, the PPAT must check that the physical and legal data on the certificate match the electronic land data and must be sure that the plot is not in dispute (PMNA 3/1997 Pasal 97(1), as amended by Permen ATR/BPN 16/2021). The fees, the times and the electronic procedure at the land office are on the page on taxes and costs.

A PPAT must refuse to make the deed if: the original certificate is not handed over or does not match the land office registers; a party or a witness is not entitled or does not qualify to act; a party acts on an irrevocable power of attorney (surat kuasa mutlak) that in substance contains the act of transferring the right; a permit that the law requires has not been obtained; the object is in dispute over its physical or legal data; or another condition is not met or a prohibition is broken (Pasal 39(1)(a) and (c) to (g)). The refusal is given to the parties in writing with its reasons (Pasal 39(2)). The Elucidation defines a surat kuasa mutlak as a power of attorney that the person who gave it cannot revoke, so that it amounts to a transfer. As an example of the last ground it names the ban on making the deed without a copy of the income tax payment slip. For a sale today that rule is in PP 34/2016 Pasal 3(5), see the page on taxes and costs.

If you are abroad on the day of the deed: the Regulation requires the parties to attend (Pasal 38(1)) and bars an irrevocable power of attorney that amounts to a transfer (Pasal 39(1)(d)). The implementing regulation says that the making of a PPAT deed must be attended by the parties to the legal act or by a person they have authorised by a written power of attorney in line with the law, before at least two witnesses who attest, among other things, to the presence of the parties or their representative (PMNA 3/1997 Pasal 101(1) and (2)); the amendments we read, Permen ATR/BPN 7/2019 and 16/2021, leave Pasal 101 as it was. A written power of attorney is therefore allowed. We found no text on the form it must take, on whether it must be made before a notary or an Indonesian representative if you give it abroad, or on how a PPAT treats a power of attorney from a seller abroad, and we found none on a deed signed abroad. Ask the PPAT before you leave which power of attorney it will accept.

A sale agreement made before the deed (PPJB) can be noted at the land office on the register and the certificate (PP 18/2021 Pasal 90). The land office can also note that the land is the object of a court case (Pasal 91); see the page on disputes, section Blocks, lawsuit notes and seizure.

The seller's final income tax on the transfer of a land right or a building, its rate and when it is paid are on the page on taxes and costs, section Seller: final income tax. The duty on the acquisition of the right (BPHTB) is the buyer's, not yours; it is on the same page, section Buyer: duty on acquiring land or a building. Neither is repeated here. We found no text on how a foreigner's home country taxes the sale, and this page does not cover it.

If you sell your place in a PPJB before the deed is signed, so that the buyer named in the PPJB is replaced, the change is taxed too. The buyer named before the change owes the final income tax, at the rate of a sale (2.5 percent in the general case), on the amount actually received (PP 34/2016 Pasal 1(1)(b), 1(3)(b), 2(3) and 5(1)). The seller named in the PPJB signs the change or addendum only when shown the payment slip checked by the tax office (Pasal 5(2)).

If you bought a new home with the 2026 VAT relief, the relief is lost if the home is transferred within one year of handover; see the page on taxes and costs, section Buying new from a developer: VAT.

Land and building tax (PBB-P2) is owed each year by the person who actually holds a right over the land or benefits from it, or who owns, controls or benefits from the building (UU 1/2022 Pasal 39). It is worked out on the state of the property on 1 January (Pasal 43(2)). The law does not say how the bill for the year of the sale is shared between seller and buyer, so the sale agreement is where to settle it. We found no official text on changing the name on the PBB bill after a sale. Ask the regional revenue office (Bapenda) of the kabupaten or kota.

A tenant may not, unless allowed, hand the lease over to another person: the Civil Code threatens cancellation of the lease and damages, and the owner is then not bound by the new arrangement (KUHPerdata Pasal 1559). A tenant who lives in a rented house may, at his own risk, sublet a part of it unless the lease forbids it (the same article). Get the owner's consent in writing, or check that the lease deed allows a handover, before you agree anything with a taker.

We found no article in the Civil Code chapter on lease (Pasal 1548 to 1600) or in the Basic Agrarian Law (Pasal 44 and 45) that sets a form for handing over a lease. A lease of registered land can be noted at the land office on the register and the certificate (PP 18/2021 Pasal 90); the text does not say how a handover of a noted lease is noted. The new tenant gets what remains of the term: a written lease ends by law when the agreed time has passed (KUHPerdata Pasal 1570). Who may hold a lease right for building is in the page on leasing, section A lease right for building.

Tax on a payment for handing over a lease. PP 34/2017 taxes the income from letting land or buildings that an individual or an entity receives (Pasal 2(1)), and its definition of a tenant is a person who rents from the owner or from the party that lets (Pasal 1(2)). A sublease, in which you let on to someone, is the closest fit, though the text does not say so in terms. A handover in which you give up the lease for a payment is another matter. PP 34/2016 taxes the income of the party that transfers a land or building right by sale, exchange, release of a right, handing over a right (penyerahan hak), auction, gift, inheritance or another way the parties agree (Pasal 1(2)), and the Basic Agrarian Law counts the lease right (hak sewa) among the land rights (UUPA Pasal 16(1)(e)). We found no text that says whether PP 34/2016 reaches a lease handed over under the Civil Code, or which tax applies to the payment. A tax adviser has to answer that. What the payment is for should be written in the agreement.

These are two different sales. If a PT PMA holds the HGB of a villa or a plot, the holder of the right is the company (PP 18/2021 Pasal 34 huruf b), and the Company Law calls a company a legal entity (UU 40/2007 Pasal 1 angka 1, as amended). Selling the HGB is a sale of a land right by the company. Selling the shares changes who owns the company, not who holds the right; the land law texts we read do not mention a sale of shares.

Selling the HGB. It is made by a PPAT deed like any other (PP 24/1997 Pasal 37(1)), and the buyer must be an Indonesian citizen or a legal entity established under Indonesian law and domiciled in Indonesia (PP 18/2021 Pasal 34 and 45(2)). A foreigner cannot buy it in his own name. If the sale, alone or with other sales, passes more than half of the company's net assets, the directors need the approval of the shareholders' meeting (RUPS), unless it is part of the company's ordinary business under its articles (UU 40/2007 Pasal 102(1) to (3)). Without the approval the sale still binds the company towards a buyer acting in good faith (Pasal 102(4)). The company pays the final income tax of a seller, which applies to an individual and to an entity alike (PP 34/2016 Pasal 1(1)); the buyer pays BPHTB.

Selling the shares. The shares pass by a deed of transfer (UU 40/2007 Pasal 56(1)); the deed or a copy goes to the company in writing (Pasal 56(2)). The directors record the transfer in the register of shareholders and must tell the Minister of Law of the change of shareholders, to be entered in the company register, within 30 days of the recording (Pasal 56(3)). Until they have done so, the Minister refuses requests for approval or notification that rest on shareholders not yet notified (Pasal 56(4)). The articles of association may require a first offer to other shareholders, the approval of a company organ or the approval of an authority before shares are transferred (Pasal 57(1)); read the articles first. The Job Creation law changed Pasal 1, 7, 32 and 153 of the Company Law only (UU 6/2023 Pasal 109), so these articles stand as printed.

A sale of shares that moves control of the company is a takeover (pengambilalihan) under the Company Law: the acquisition of shares that moves control of the company (UU 40/2007 Pasal 1 angka 11 and 125(1) and (3)). When the shares are bought directly from the shareholders, the directors of the company announce the takeover in at least one newspaper and tell the employees in writing at least 30 days before the general meeting is called; creditors may object within 14 days of the announcement, and the takeover cannot go ahead while an objection is not settled (Pasal 127(8), applying Pasal 127(2) and (4) to (7)). Pasal 127(8) applies these steps mutatis mutandis and does not say whose directors announce or which general meeting is meant; ask the notary. The deed of a takeover by direct purchase must be a notarial deed in Indonesian (Pasal 128(2)). A sale of shares that does not move control is not a takeover; whether a sale does is a question of the facts of the company.

Investment records. A change of data made outside OSS has to be adjusted in OSS (Permeninves/BKPM 5/2025 Pasal 225(3)). The data of managers and shareholders and their countries of origin are among the data that can change, and OSS validates them against the system of the Ministry of Law (Pasal 226(2)(k) and (l), and (4)). A PMA company that sells all its shares to Indonesian persons or companies can change its status to PMDN (Pasal 227(3)(a)). A PMDN company that sells shares to a foreigner or a PMA company can change its status to PMA (Pasal 227(2)(a)). On a change to PMA the company then has to adjust its investment value, capital, requirements and risk level (Pasal 227(6)). The company must also report each change of its beneficial owner to the authority within 3 working days (Perpres 13/2018 Pasal 20(2)) and update the information each year (Pasal 21).

An agreement that shares are held for another person is void (UU 25/2007 Pasal 33(2)); see the glossary entry PT PMA and the page on marriage and inheritance, section Nominee arrangements. This page does not cover the tax on a sale of shares, the buyer's own approvals, or whether a business licence of the company stays valid after a change of shareholders. Who may run a villa business is on the page on renting a villa to guests. Closing the company instead of selling it is on the page on closing a PT PMA.

We found no statute that lists what a private owner must disclose about a house or land. These are the rules we found.

The Civil Code gives a seller two main duties, to deliver the thing and to warrant it (KUHPerdata Pasal 1474). The warranty covers peaceful possession and the absence of hidden defects (Pasal 1491). Even without a promise, the seller must warrant the buyer against a claim at law by a third party to the thing, and against burdens on it that were not disclosed when the sale was made (Pasal 1492). A seller is liable for hidden defects that make the thing unfit for its purpose or much less useful, even if he did not know of them, unless he asked in the contract not to warrant anything (Pasal 1504 and 1506). He does not warrant defects the buyer could see for himself (Pasal 1505). If he knew of the defects, he repays the price and also pays costs, damages and interest (Pasal 1508); if he did not know, he repays the price and the costs of the purchase (Pasal 1509). The parties may limit or exclude the warranty, but the seller always answers for his own acts (Pasal 1493 and 1494). A claim for a defect has to be made within a short time, depending on the nature of the defect and local custom (Pasal 1511). We read no court decisions on how these articles apply to a sale of land.

Before the deed, the PPAT must refuse to make it if the object is in dispute over its physical or legal data (PP 24/1997 Pasal 39(1)(f)). A court case can be noted on the certificate (PP 18/2021 Pasal 91). A seller who stays silent about a third party's claim or a burden answers for it under Pasal 1492 even without a promise, and one who knew of a hidden defect also pays damages (Pasal 1508). The page on disputes, section Police: reporting fraud or forgery, lists the criminal provisions on fraud and on selling a right in State land.

A buyer who follows the seven-step check will ask for the building approval, the zoning and a court-case search; the pages on building permits (section Checking an existing house or a project), on zones and on disputes show what each shows. A developer who sells before completion has its own duties: see the page on disputes, section Buying off plan: the PPJB rules, and the disclosure standard for developers.

The land law is silent on a foreigner who leaves Indonesia while holding a Hak Pakai house. PP 18/2021 asks for an immigration document when the house is owned (Pasal 69(1)) and sets no deadline and no consequence when it lapses. The nearest general rule is Pasal 50: a Hak Pakai holder who no longer meets the conditions of Pasal 49 must release or transfer the right to a qualifying party within one year, or it ends by law (Pasal 50(1) and (2); Pasal 61 huruf j). Pasal 49(2) names Orang Asing as a holder with no permit condition. PP 18/2021 defines an Orang Asing as a non-citizen whose presence benefits Indonesia, who does business, works or invests in Indonesia (Pasal 1 angka 14), and uses that term in the house rules (Pasal 49(2)(e) and 69). The definition turns on presence, business, work or investment in Indonesia, and no text says whether a person who has left for good still meets it. We found no text that applies Pasal 50 expressly to a lapsed permit or to leaving. The page on marriage and inheritance (section A foreigner's own house or apartment) and the page on visas and stay (section When the permit ends) set out the rest of this reading. This page does not change it.

What the texts do say about getting out of the right: a Hak Pakai with a term can pass, be transferred, be released to another party or be changed into another right (PP 18/2021 Pasal 60(2)), and the holder has the right to do so (Pasal 59 huruf c). A release is made by and before the competent official and reported to the Minister (Pasal 60(5)). The ministerial decision on foreigners' houses says the house can be transferred to another party (Kepmen ATR/BPN 1241/2022, Diktum KEDUA huruf c); to whom, see section Selling to another foreigner or to an Indonesian. If you plan to leave for good and keep the house, ask your notary to get the land office's answer in writing, as the page on visas and stay suggests.

A lease is a contract for a fixed time. We found no article in the Civil Code chapter on lease (Pasal 1548 to 1600) that ends a lease because the tenant leaves Indonesia. A written lease ends when its time has passed (Pasal 1570), and it does not end when the tenant dies (Pasal 1575). Whether you may end it earlier, or hand it over, depends on the contract and on the owner's consent; see section Handing over a lease.

What the immigration law says when a stay permit ends, and the charge or deportation for staying on, is on the page on visas and stay, section When the permit ends.

An immigration officer may refuse a foreigner permission to leave Indonesia if the foreigner still has an obligation in Indonesia that must be settled under the law (UU 6/2011 Pasal 16(2); UU 63/2024 changed only Pasal 16(1)(b) and left this paragraph as it was). The Elucidation says the rule protects the national interest or avoids a loss to the public, and gives as an example a foreigner who has not settled his tax obligations. The immigration minister also carries out a bar on leaving (pencegahan) on the basis of a decision of the Minister of Finance or the Attorney General (Pasal 91(2)(b)). We found no text in the immigration law or in PMK 81/2024 that requires a tax clearance certificate from a foreigner who leaves.

An individual taxpayer who has left Indonesia for good can have his tax number (NPWP) deleted, whether he was a Penduduk, an Indonesian citizen or a foreigner who lives in Indonesia (PMK 81/2024 Pasal 1 angka 62), until then or not. He applies to the tax office, which may also delete the number on its own initiative (PMK 81/2024 Pasal 28(1) and (2)(b)). The application attaches a document stating that the taxpayer has left Indonesia for good (Pasal 29(2)); the regulation does not say which document. The tax office decides on the result of a tax audit (pemeriksaan), within 6 months of a complete application. If it has not decided by then, the application counts as granted and the decision must follow within one month (Pasal 29(3) to (5)). The number is deleted only if the taxpayer has no tax debt; is not under a tax audit, a preliminary-evidence examination, an investigation or a prosecution for a tax offence; has no mutual agreement procedure or transfer pricing agreement in progress; and has no correction, objection, appeal, request to reduce or cancel a tax decision or similar remedy pending (Pasal 31). The final return, the tax for the part of the year in which you leave and the other tax steps of leaving are on the page on taxes when leaving; the usual tax dates are on the page on tax deadlines. This page does not repeat them.

The Foreign Exchange Act regulates the flow of foreign exchange between residents and non-residents (UU 24/1999 Pasal 1 angka 1) and gives every resident the freedom to own and use foreign exchange (Pasal 2(1)). A resident is a person who is domiciled, or plans to be domiciled, in Indonesia for at least one year (Pasal 1 angka 3). The freedom is granted to residents, and the Act says nothing for a person who is not a resident, for example after leaving. The Act itself has no permit or clearance for sending money abroad. The detail is left to Bank Indonesia (Pasal 3(3) and 4(2)).

Bank Indonesia may ask residents for data on their foreign exchange activity, directly or through a bank or another party it names, and residents must give it (Pasal 3(1) and (2)). The detail is in Bank Indonesia regulations; the reporting by banks and the papers a customer must give the bank for a transfer abroad are on the page on bank accounts, section Reports to Bank Indonesia and papers for sending foreign currency abroad. A resident who intentionally fails to give the data faces a criminal fine of up to category III, which is Rp50,000,000 (UU 24/1999 Pasal 6, as adjusted by UU 1/2026, Lampiran I nomor 16; UU 1/2023 Pasal 79(1)(c)). The older text set a fine of Rp250,000,000 to Rp1,000,000,000.

The price is paid in rupiah, so the money reaches you in rupiah in Indonesia; see the page on financing, section Paying in rupiah, and paying from abroad.

Turning the rupiah into a foreign currency is a bank transaction with its own rules. Bank Indonesia's regulation on foreign exchange market transactions requires a bank to make sure that a cash-type purchase of foreign currency for rupiah (today, tomorrow or spot, settled on the same day or within two working days) above a set amount a month per party has an underlying transaction, shown by documents (PADG 11/2024 Pasal 15(2), 22(1)(a)(1), 25(1) and 36). A party can be an individual or a company (Pasal 13(1)), and all such purchases in a calendar month are counted together (Pasal 26). Up to the amount the bank takes a written statement that your purchases do not exceed it in the Indonesian banking system (Pasal 35(1)). The amount in force from 1 July 2026 is the equivalent of US$10,000 a month per party (PADG 15/2026 Pasal I); it was US$100,000 in the original text, and PADG 7/2026 and PADG 11/2026 lowered it in steps before then, so ask your bank for the figure that applies on the day. We found no later amendment on 4 October 2026.

The underlying transactions the regulation lists are current account, financial account and capital account transactions, bank credit to residents for trade and investment, domestic trade where Bank Indonesia has exempted it from the rupiah rule, and any other underlying transaction that Bank Indonesia sets (Pasal 27(1)(a) to (f), as restated by PADG 7/2026; Pasal 28(4) and 33). A sale of land or a house in Indonesia is not named in the text we read, we read no Bank Indonesia decision that sets it under Pasal 27(1)(f), and the annex that lists the documents (Lampiran V) was not in the copy we read. We found no text that says which kind a house sale is or which document a bank accepts. Ask your bank before the sale which document it will accept.

Banks may not make a transfer of rupiah abroad, with exceptions the regulation lists (Pasal 46(1)(a) and (2)), and a rupiah transfer to a non-resident's account in Indonesia above the equivalent of US$1,000,000 in one transaction needs an underlying transaction too (Pasal 48). A payout abroad therefore normally leaves in a foreign currency bought from the bank; that is our reading, not a stated rule. We found no text that requires a tax clearance certificate before money is sent abroad; the exit rule is in the section above.

Closing electricity, water and internet, and settling with the banjar when you sell: we found no official text on the procedure for closing them (what a desa adat may ask of tamiu while you own the property is on the Bali rules page). Settle them with each supplier and the banjar, and say in the sale agreement who pays what up to the handover. The deposit of an electricity customer and the name on an account are on the page on electricity, water and waste.

Also not covered: the tax on a sale of shares; how a land office checks the price of a resale against the minimum price; whether a land office in practice requires a Hak Tanggungan to be struck before the deed of sale; and the tax rules of your home country. Carrying cash across the border and the reporting rules of Bank Indonesia are on the page on bank accounts. The tax on rent is on the pages on leasing and on taxes and costs.

Which land right do I sell, on whose land does it stand, and whose consent is needed: the Hak Pengelolaan holder, the Hak Milik owner, my spouse, my lender?

Who is the buyer, and does he qualify for this right: an immigration document and the price and area limits for a foreigner, or an Indonesian citizen or company for HGB?

Is there a Hak Tanggungan on the certificate, and how and when will it be struck (roya)? Will the lender give its written consent to the sale before the deed is made? Does the deed carry a promise not to release the right without the lender's consent?

Which tax slips will the PPAT need, and who pays what: my final income tax, the buyer's BPHTB, the PBB for the year of the sale?

If I am abroad on the day of the deed: in what form must my written power of attorney be, and will the PPAT accept it, given that an irrevocable one that amounts to a transfer is refused?

For a lease: does the lease or the owner allow a handover, and what is the payment for, in writing, for the tax adviser?

For a PT PMA: is it a sale of the HGB or of the shares? What do the articles of association say, which approvals are needed, and who updates AHU, OSS and the beneficial owner record?

For a sale of shares: does it move control, so that the takeover rules apply (newspaper announcement, written notice to employees, 14 days for creditors) and who makes the notarial deed in Indonesian?

If I leave: what does the land office say in writing about my Hak Pakai, do I delete my tax number, and do I have an open obligation that could stop me leaving?

Which document will my bank accept as the underlying transaction for converting the proceeds, and what amount can I convert a month without one?