What it costs to buy in Bali
What you pay on top of the price in Bali: BPHTB acquisition duty, the notary or PPAT fee and VAT on a new build, for a leasehold, a PT PMA freehold or Hak Pakai, at the legal rates.
What you pay on top of the price
- BPHTB acquisition dutyRp 0 ($0)Not charged on a lease: it is not a land right BPHTB applies to.
- Notary fee for the lease deedup to Rp 48.000.000 ($3,000)The legal ceiling; fees are agreed below it.
Up to, on top of the priceRp 48.000.000 ($3,000)
Total with the priceRp 4.848.000.000 ($303,000)
That is 1% on top of the price. Estimates at the legal rates and ceilings; not tax advice. Confirm the regency's BPHTB threshold and the fees with your notary.
The rules behind each line
| Cost | Applies to | Rate and source |
|---|---|---|
| BPHTB acquisition duty | Freehold through a PT PMA, Hak Pakai | 5% of the price above the regency's threshold (at least IDR 80M), UU 1/2022 |
| PPAT fee | Freehold through a PT PMA, Hak Pakai | At most 1% / 0.75% / 0.5% / 0.25% of the price by band, ATR/BPN Regulation 33/2021 |
| Notary fee | Leasehold | At most 2.5% / 1.5% / 1% of the lease value by band, UU 2/2014 Art. 36 |
| VAT (PPN) | New build from a VAT-registered developer | 11%; in 2026 the first IDR 2B is paid by the government on a home up to IDR 5B, PMK 90/2025 |
Not included: the seller's income tax (theirs to pay; on a lease, the landowner's 10%, though the deed may shift it), the land office's registration fee, the yearly PBB land tax, an agency's fee, and what you agree with a lawyer or a company agent. Rules checked 22 Oct 2026.
Questions
How much does it cost to buy a villa in Bali on top of the price?
For a $300,000 resale: up to Rp 48.000.000 ($3,000) for a leasehold (the notary's fee; a lease pays no BPHTB), and up to Rp 248.000.000 ($15,500) for freehold land held through a PT PMA (5% BPHTB above the threshold plus the PPAT's fee). A new build from a developer adds 11% VAT unless the price includes it.
Do you pay BPHTB on a leasehold in Bali?
No. BPHTB is charged on acquiring a land right such as Hak Milik, HGB or Hak Pakai; a lease is a contract with the landowner, not one of those rights. The seller pays income tax on the lease instead.
What is the BPHTB threshold in Bali?
Each regency sets its own non-taxable threshold, at least Rp 80.000.000 under UU 1/2022, and it is deducted only on your first purchase in that regency. The calculator uses the lowest, so its BPHTB is the most you would pay; ask your notary for the regency's figure.
How much is a notary in Bali?
A PPAT's fee for a transfer deed may not exceed 1% of the price up to IDR 500M, 0.75% to IDR 1B, 0.5% to IDR 2.5B and 0.25% above (ATR/BPN Regulation 33/2021). A notary's fee for a lease deed may not exceed 2.5% up to IDR 100M, 1.5% to IDR 1B and 1% above (UU 2/2014, Art. 36). Fees are agreed below these ceilings.