Buying

Property taxes and fees when buying in Bali: BPHTB, PBB, NPWP

Buying in Bali costs up to 5% in acquisition duty plus notary fees, and a seller's tax bill can double without an NPWP.

Updated 23 September 2026 · 6 min read

The short answer

BPHTB, the land and building acquisition duty a buyer pays, is up to 5% of the transaction value, minus a non-taxable threshold that regencies set themselves at a minimum of IDR 80 million under UU 1/2022 — Jakarta's is IDR 100 million, Bali's regencies vary, so ask the notary for the local figure before budgeting.
PBB, the annual land and building tax, is capped nationally at 0.5% of the assessed taxable value (NJOP), but the effective rate is set locally; Badung regency — which covers Canggu, Seminyak, Uluwatu and Kuta — pushed through a disputed NJOP revaluation in 2025 that raised some bills sharply before local government partly reversed it, so treat any quoted 'typical' Bali PBB rate as unreliable until you check the current figure with the regency's Bapenda office.
On a leasehold sale, the seller pays a final withholding tax of 10% of the declared value if they hold an Indonesian tax number (NPWP), or 20% if they do not; on a freehold-title sale the rate is a flat 2.5% instead — which is why getting an NPWP before selling is a straightforward, material saving.
A 2026 incentive under PMK 90/2025 has the government cover VAT on the first IDR 2 billion of a new home or apartment priced up to IDR 5 billion, for transfers completed within the 2026 tax year — but most villas marketed to foreign buyers in Canggu, Seminyak and Uluwatu are priced above that cap, so it will not apply to most baliestate buyers.

The taxes and fees at a glance

There is no single 'closing cost percentage' in Bali — the total depends on the structure, the sale value, and which regency the land sits in. The table below is the shape of it; the sections after explain each line and where the figures are soft.

Tax or fee	Who pays	Rate
BPHTB	Buyer, once	Up to 5% of transaction value, minus a regency threshold (min. IDR 80m)
PBB	Owner, annually	Capped at 0.5% of NJOP nationally; local effective rate varies, currently in flux in Badung
PPh, leasehold sale	Seller	10% with NPWP, 20% without
PPh, freehold-title sale	Seller	2.5% flat
PPN (VAT), qualifying new-build under IDR 5bn, 2026 only	Buyer, subsidised	0% on the first IDR 2bn under PMK 90/2025

BPHTB rate Bali: the acquisition duty

BPHTB (Bea Perolehan Hak atas Tanah dan Bangunan) is the buyer's acquisition duty, charged once, at completion. The statutory cap is 5% of the transaction value — technically the Nilai Perolehan Objek Pajak — after deducting a non-taxable threshold. Since UU 1/2022 moved BPHTB fully under regional authority, that threshold is set by each regency or city rather than fixed nationally: the law sets a floor of IDR 80 million, and individual regencies can set theirs higher. Ask your notary for the figure that applies in the specific regency where you are buying; do not assume it matches a figure you read for Jakarta or a different Bali regency.

PBB annual property tax Bali: the bill after you own it

PBB (Pajak Bumi dan Bangunan) is the recurring annual tax on land and buildings, and it is where a lot of older guides quote a stale figure. The national statutory cap is 0.5% of NJOP, the assessed taxable value, and most published guides say actual Bali rates run lower, around 0.1–0.3%. Treat that figure cautiously for 2026: Badung regency — which includes Canggu, Seminyak, Uluwatu and Kuta — pushed through a contested NJOP reassessment in 2025 that produced bill increases some owners and the regional legislature (DPRD Badung) publicly objected to, and rates have been adjusted since. Get the current NJOP and effective rate for the specific plot from the regency's Bapenda (revenue office) rather than relying on a percentage quoted online.

Do I need an NPWP to buy property in Bali? The 10% vs 20% gap

You do not strictly need an NPWP (Indonesian tax number) to buy, but you will need one for various filings once you own, and you will want one long before you sell. On a leasehold sale, the seller's final income tax (PPh) withholding is 10% of the declared value with an NPWP, or 20% without one. On a sale of freehold-title property — HGB held through a PT PMA, for instance — the rate is a flat 2.5% of the declared value instead. That 10-versus-20 gap on a leasehold sale is entirely avoidable, and getting an NPWP is a straightforward administrative step, not a structural change to how you hold the property.

The 2026 VAT incentive most Bali buyers won't get

PMK 90/2025 has the government covering 100% of VAT (PPN, normally 11%) on the portion of a qualifying home or apartment's price up to IDR 2 billion, provided the total price does not exceed IDR 5 billion and the transfer completes within the January–December 2026 tax period. It is capped at one unit per buyer, unless the buyer already used an earlier round of the same incentive between 2023 and 2025 for a different property, and the property cannot be resold within a year of transfer. It is a genuine saving on qualifying new-build housing — but most villas marketed to foreign buyers in Canggu, Seminyak and Uluwatu sit above the IDR 5 billion cap, so check the price against the cap before assuming it applies to you.

Notary and closing fees

Beyond the taxes above, budget for the notary (PPAT)'s fee for verifying title and executing the deed, which is negotiated rather than fixed by law, plus any due-diligence work commissioned separately. None of the sources checked for this article gave a single reliable current percentage for this fee, so get a written quote from your notary before instructing them, rather than budgeting off a figure from a blog.

Common questions

How much tax do I pay buying property in Bali?

Budget up to 5% of the transaction value for BPHTB at completion, plus notary fees. There is no separate buyer-side sales tax on most resale property, though a 2026 VAT incentive applies to some new-build purchases priced under IDR 5 billion.

What is the BPHTB rate in Bali?

Up to 5% of the transaction value, minus a non-taxable threshold set by the regency, at a minimum of IDR 80 million under UU 1/2022. The exact threshold varies by regency, so confirm it with your notary.

What is the annual PBB rate on Bali property?

Capped nationally at 0.5% of the assessed taxable value (NJOP); actual local rates are usually lower but have been in flux in Badung regency since a disputed 2025 reassessment. Check the current figure with the regency's Bapenda rather than a quoted 'typical' rate.

Do I need an NPWP to buy property in Bali?

Not strictly to buy, but you will need one for ongoing filings and should get one before you sell. A leasehold seller without an NPWP pays 20% withholding tax instead of 10%.

Is there VAT on buying property in Bali?

Standard VAT is 11%, but a 2026 incentive under PMK 90/2025 covers the VAT on the first IDR 2 billion of a qualifying new-build home or apartment priced up to IDR 5 billion. Most foreign-buyer villas are priced above that cap.

General information, not tax advice. Regency-level thresholds and rates — the BPHTB non-taxable threshold, the PBB effective rate — change and vary by location; confirm current figures with your notary (PPAT) and the relevant regency Bapenda before budgeting a purchase.