Townhouse 2BR in Canggu
Canggu · 2 bedrooms
Rp 4.716.464.393
Buying
The Full Cost of Buying a Villa in Bali, Worked Through: $300K Leasehold and $500K Freehold
On a USD 300,000 leasehold the buyer’s fixed costs can be as little as the notary’s fee of at most 1%, while on a USD 500,000 freehold bought through Hak Pakai they come to about 5.3% of the price, and a new build from a VAT-registered developer adds 11%.
Published 22 October 2026 · Updated 22 October 2026 · Rules checked 22 October 2026 · 7 min read
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Example 1: a USD 300,000 leasehold villa
A 25-year lease on a finished villa, priced at USD 300,000, which is IDR 5.4 billion at a round IDR 18,000 to the dollar. A leasehold is a contract with the landowner, drafted as a notarial deed by a Notaris, not a transfer of land rights, so the land-rights taxes do not apply.
The one large tax on a lease is the landowner’s: a final income tax of 10% on the gross lease value (PP 34/2017), here IDR 540 million. It is owed on the landowner’s rental income. A company tenant appointed to withhold tax pays it over and deducts it; between individuals the landowner pays it. Whether the price you are quoted includes it is a question for the deed, and worth asking before you agree a price: a price ‘net of tax’ and a price ‘before tax’ differ by 10%.
| Cost | Rate | On IDR 5.4 billion | Who pays |
|---|---|---|---|
| BPHTB (acquisition duty) | Not charged on a lease | IDR 0 | – |
| Notary’s fee for the lease deed | At most 1% above IDR 1 billion (Law 30/2004 art 36) | At most IDR 54 million | Buyer, as agreed |
| Final tax on the lease | 10% of the gross lease value (PP 34/2017) | IDR 540 million | Owed by the landowner; the deed sets who bears it |
| VAT, if bought new from a VAT-registered developer | Effectively 11% (PMK 131/2024) | IDR 594 million, unless included | Buyer |
| Due diligence and translation | Quoted by the firm | Ask for a written quote | Buyer |
Property for sale in Canggu
See all 198 →- About the same as the median price of 20 similar leasehold 2-bd homes in Canggu (±30% size, lease 19.5–32.5 yrs): Rp 4.754.000.000.
Villa 4BR in Canggu
Canggu · 4 bedrooms
6% below the median price of 8 similar leasehold 4-bd homes in Canggu (±50% size, lease 16.5–27.5 yrs): Rp 8.692.000.000.Rp 8.163.111.449
Villa 2BR in Canggu
Berawa · 2 bedrooms
22% below the median price of 20 similar leasehold 2-bd villas in Canggu (±30% size, lease 19.5–32.5 yrs): Rp 4.844.500.000.Rp 3.791.311.762
Example 2: a USD 500,000 freehold villa, as Hak Pakai or through a PT PMA
A finished villa on Hak Milik land, priced at USD 500,000, or IDR 9.0 billion. A foreigner cannot hold Hak Milik, so the buyer takes it one of two lawful ways. With a KITAS or KITAP, a Hak Pakai granted over the Hak Milik land by a PPAT deed, in the buyer’s own name; in Bali the minimum price for a house a foreigner may hold this way is IDR 5 billion (ATR/BPN Decree 1241/SK-HK.02/IX/2022), which this villa clears. For a villa that will be let, a PT PMA holding Hak Guna Bangunan.
BPHTB is charged on the grant of Hak Pakai and on HGB alike: up to 5% of the transaction value after the regency’s non-taxable threshold. The law sets that threshold at a minimum of IDR 80 million for a buyer’s first acquisition in the regency, and it does not apply to a second (UU 1/2022). With an IDR 80 million threshold the duty is 5% × IDR 8.92 billion = IDR 446 million; on a second purchase, IDR 450 million.
| Cost | Rate | On IDR 9.0 billion | Who pays |
|---|---|---|---|
| BPHTB | Up to 5% of (price − regency threshold, min. IDR 80 million on a first acquisition) | About IDR 446 million | Buyer |
| PPAT deed fee | At most 0.25% above IDR 2.5 billion (ATR/BPN Reg 33/2021) | At most IDR 22.5 million | Buyer, as agreed |
| Land-office registration | Land value ÷ 1,000 + IDR 50,000 (PP 128/2015) | About IDR 9 million if the land value equals the price | Buyer, as agreed |
| Seller’s income tax | 2.5% of the value (PP 34/2016) | IDR 225 million | Seller |
| VAT, if bought new from a VAT-registered developer | Effectively 11% (PMK 131/2024) | IDR 990 million, unless included | Buyer |
| Due diligence and translation | Quoted by the firm | Ask for a written quote | Buyer |
The totals
Before any quoted service, a resale leasehold at USD 300,000 costs the buyer the price plus at most IDR 54 million, about 1% more, if the landowner bears the lease tax as the law places it, and up to about 11% more if the deed passes it to the buyer. The USD 500,000 freehold taken as Hak Pakai costs about IDR 478 million on top, about 5.3%. Bought new from a VAT-registered developer that does not include VAT in the price, each costs 11% of the price more again.
| USD 300,000 leasehold | USD 500,000 freehold (Hak Pakai) | |
|---|---|---|
| Price | IDR 5.4 billion | IDR 9.0 billion |
| Taxes and fees on a resale | At most IDR 54 million (~1%), plus IDR 540 million if the deed puts the lease tax on you | About IDR 478 million (~5.3%) |
| Plus VAT on a new build, if not included | IDR 594 million | IDR 990 million |
| Quoted on top | Due diligence, translation, any agency fee | Due diligence, translation, any agency fee; a PT PMA’s formation and running costs on that route |
The lines with no fixed rate
- Due diligence: a title search, zoning and permit checks by your own notary or lawyer, quoted per engagement. The PPAT fee ceilings cover the deed only, not this work.
- Agency fee: as reported of Trade Minister Regulation 33/2025, 2% to 5% of the value for a sale and 5% to 8% for a lease. The rate, and whether you or the seller pays it, is in the written agreement.
- A PT PMA: IDR 2.5 billion in paid-up capital per business line and an investment plan above IDR 10 billion excluding land and buildings (BKPM Regulation 5/2025), more than this villa’s price, plus formation, quarterly LKPM reports and monthly and annual tax filings.
- The money transfer: your bank’s and the receiving bank’s charges, and the exchange rate on the day you pay.
After you own it
The yearly bills start once the deed is signed: land and building tax (PBB), capped at 0.5% of the assessed value and set by the regency, insurance, upkeep, and for a leasehold the years running down. The guide to the cost of owning a villa works through them.
Common questions
What are the closing costs when buying a villa in Bali?
For a freehold title taken as Hak Pakai or HGB: BPHTB of up to 5% above the regency threshold, a PPAT fee of at most 0.25% above IDR 2.5 billion and a small land-office fee, about 5.3% on a USD 500,000 villa. On a leasehold there is no BPHTB; the notary may charge at most 1%. VAT, effectively 11%, adds to a new build from a VAT-registered developer.
Do I pay BPHTB on a leasehold in Bali?
No. BPHTB is charged on acquiring land rights such as Hak Milik, HGB and Hak Pakai, and a lease is a contract, not one of them. The landowner owes a 10% final tax on the lease value under PP 34/2017, and the deed sets who bears it.
Is there VAT on a new villa in Bali?
Yes, when the seller is a VAT-registered developer: effectively 11% since January 2025 (12% on 11/12 of the price, PMK 131/2024). The 2026 incentive under PMK 90/2025 covers only homes priced up to IDR 5 billion, below most villas sold to foreign buyers.
How much does a notary cost to buy property in Bali?
A PPAT’s fee for a transfer deed may not exceed 1% up to IDR 500 million and 0.25% above IDR 2.5 billion, so at most IDR 22.5 million on IDR 9 billion. A Notaris drafting a lease above IDR 1 billion may charge at most 1%. Due diligence is quoted separately.
Looking for a home in Bali?
Tell the Baliestate assistant your budget and dates. It replies in minutes with homes that fit and books the viewings.
Worked at a round IDR 18,000 to the US dollar; the rupiah traded at about IDR 18,055 on 20 October 2026. Rates as stated in the sources named, checked on 22 October 2026: the BPHTB threshold and the PBB rate are set by each regency, so ask the notary for the current figure where you buy. PP 128/2015’s transfer fee is charged on the land office’s land value, not the price. General information, not tax or legal advice: get a written quote from your notary (PPAT) before committing funds.
Sources and further reading
- Buying costs calculator
- Leasehold villas for sale in Canggu
- Freehold villas for sale in Canggu
- PP 34/2017 on land and building rent: DJP’s explanation (DDTCNews)
- PMK 131/2024: VAT at 12% on 11/12 of the price (pajak.go.id)
- PP 128/2015, ATR/BPN fees (peraturan.go.id)
- UU 1/2022: the BPHTB threshold on first and later acquisitions (DDTCNews)
Related guides
- Property taxes and fees when buying in Bali: BPHTB, PBB, NPWP
- What a notary (PPAT) does, and what they do not
- Hak Pakai: the right-to-use title foreigners can hold
- PT PMA: when you need one, and when you do not
- What It Costs to Own a Villa in Bali Each Year: Tax, Upkeep, Insurance and the Lease
- What $200k, $300k, $500k or $1 Million Buys in Bali (October 2026)