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Buying a Villa in Bali as a Russian (2026): Leasehold or Freehold

Russians cannot hold freehold in Bali: the lawful routes (leasehold, Hak Pakai, HGB via a PT PMA), October 2026 prices, paying in rupiah and the tax treaty.

Published 2 November 2026 · Updated 2 November 2026 · Rules checked 2 November 2026 · 7 min read

Leasehold villas for sale in Bali, from today's listings

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Leasehold or freehold: what a Russian buyer can hold

There is no separate rule for Russian citizens: the Basic Agrarian Law treats every foreigner alike. Three routes are lawful, and which one fits depends on what the villa is for.

RouteWhat you holdSuits
Leasehold (Hak Sewa)A notarial lease for a fixed term, commonly about 25–30 yearsA holiday home; letting through a PT PMA if the deed allows
Hak PakaiA registered right to use in your own name, with a KITAS or KITAPA home you live in, not for letting
HGB through a PT PMAA registered right to build, in your company’s nameA villa run as a rental business
Nominee ‘freehold’Not lawful for a foreigner (UUPA art 26(2); Perda 4/2026)No one: the arrangement is void

Leasehold villas for sale in Bali

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What leasehold and freehold villas ask

Medians of homes for sale, finished and off-plan, listed by Baliestate’s partner agencies on 18 October 2026: leasehold IDR 4.0 billion over 742 listings, freehold IDR 8.1 billion over 143; 84% of the 905 that state a tenure were leasehold. Like for like the gap narrows: a two-bedroom asked IDR 3.8 billion leasehold against IDR 4.6 billion freehold.

Compare a leasehold by its price per year left. The median advertised term was 26 years over 744 listings for sale, and across Bali a year of lease cost a median IDR 150 million, from IDR 190 million in Canggu to under IDR 100 million in Nusa Dua and Seseh. The leasehold guide sets these out area by area.

Paying for it

Bank Indonesia Regulation 17/3/PBI/2015 requires transactions in Indonesia to be settled in rupiah, so the contract should state a rupiah price. Visa and Mastercard cards issued by Russian banks have generally not worked for payments outside Russia since 2022, so agree with your bank and the notary (PPAT) how the money will reach Indonesia before you sign anything, and confirm in writing whose account receives it: your own Indonesian account, open to you as a KITAS or KITAP holder, or the notary’s client account.

The buyer’s acquisition duty, BPHTB, is up to 5% on a registered transfer and is paid before the notary signs; a leasehold deed is not a registered right, so it costs the notary’s fee, capped at 1% under PP 24/2016.

Letting it out

Letting property is a business, and foreign investment has to take the form of a PT PMA, so a Russian owner lets a Bali villa through one, whether to a yearly tenant or nightly guests. Since BKPM Regulation 5/2025 the paid-up capital is IDR 2.5 billion per business line.

Russian-speaking tenants are a large part of the rental demand Baliestate sees: between 28 August and 25 October 2026, 945 of the 2,322 rental requests it read in public housing groups were written in Russian, and they named Canggu in 373, Uluwatu in 190 and Pererenan in 141. That share reflects which groups Baliestate reads; it is not a census of Bali’s renters.

Tax in Russia

Russia’s Federal Tax Service says that its tax residents declare income from sources outside Russia on a 3-NDFL return by 30 April of the year after it was earned, and that tax paid abroad can be credited only where Russia has a double tax treaty with that country, and only up to the rate the treaty sets (Tax Code Article 232).

Indonesia’s tax directorate lists a double tax agreement with Russia, signed in Jakarta on 12 March 1999 and effective from 1 January 2003, and publishes its text as modified by the OECD multilateral instrument. How it applies to a leasehold in your own name, a villa held through a PT PMA or a company’s dividends depends on the structure, so take advice from a Russian tax adviser and an Indonesian one before you choose it.

Visas: owning gives no right to stay

A leasehold gives no right to live in Indonesia, and Hak Pakai needs a KITAS or KITAP first. Russian citizens can enter on the e-VOA, 30 days for IDR 500,000, extendable once; for longer, the visa guides compare the Second Home visa, the retirement visas and the E33G remote-worker visa.

Коротко по-русски

Иностранец, в том числе гражданин России, не может владеть фрихолдом (Hak Milik) на Бали: статья 21 Основного аграрного закона (Закон 5/1960) оставляет его гражданам Индонезии. Законные варианты: лизхолд (Hak Sewa), обычно на 25–30 лет; Hak Pakai на своё имя при наличии KITAS или KITAP; HGB через компанию PT PMA. «Фрихолд» на имя индонезийца (номинальная схема) ничтожен по статье 26(2) того же закона.

На 18 октября 2026 года медианная цена лизхолда у агентств-партнёров Baliestate составляла IDR 4,0 млрд (742 объекта), фрихолда — IDR 8,1 млрд (143). Сделка проводится в рупиях. Между Индонезией и Россией действует соглашение об избежании двойного налогообложения (подписано 12 марта 1999 года, применяется с 1 января 2003 года).

Common questions

Can a Russian citizen buy property in Bali?

Yes, but not freehold. A Russian citizen can take a leasehold, hold Hak Pakai with a KITAS or KITAP for a home they live in, or hold HGB through a PT PMA company, the route for a villa that earns rent.

Leasehold or freehold in Bali: which can a Russian buy?

Only leasehold, or Hak Pakai or HGB. Freehold (Hak Milik) is reserved for Indonesian citizens by Article 21 of the Basic Agrarian Law, and a freehold in an Indonesian nominee’s name for your money is void under Article 26(2).

How much does a leasehold villa in Bali cost?

On 18 October 2026 leasehold homes for sale listed by Baliestate’s partner agencies asked a median IDR 4.0 billion over 742 listings, with a median advertised term of 26 years; a two-bedroom asked IDR 3.8 billion.

How do I pay for a Bali villa from Russia?

The price is settled in rupiah under Bank Indonesia Regulation 17/3/PBI/2015. Cards issued by Russian banks have generally not worked abroad since 2022, so agree the transfer route with your bank and the notary (PPAT) before signing, and confirm in writing whose account receives the money.

Is there a double tax treaty between Russia and Indonesia?

Yes. Indonesia’s tax directorate lists one signed on 12 March 1999 and effective from 1 January 2003. Russia credits tax paid abroad only under such a treaty and up to its rate; Russian tax residents declare foreign income on a 3-NDFL return by 30 April.

Does buying a villa give a Russian citizen a visa for Bali?

No. A leasehold gives no right to stay. Russian citizens can enter on the e-VOA (30 days for IDR 500,000, extendable once); longer stays need a C1 visit visa (up to 180 days), a KITAS such as the E33G remote-worker permit, or the five-year Second Home visa.

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Prices, terms and tenure shares are medians over homes for sale listed by Baliestate’s partner agencies on 18 October 2026, as the leasehold guide publishes them; rental requests are those Baliestate read in public housing groups, 28 August–25 October 2026, as the Russian-speakers rental guide publishes them. The treaty dates are Indonesia’s tax directorate’s and the 3-NDFL rule Russia’s Federal Tax Service’s, as found on 2 November 2026. General information, not legal, tax or financial advice in Indonesia or Russia.

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