3 bedroom villa fully furnished for yearly rent in Umalas
Umalas · 3 bedrooms
Rp 45.000.000/ mo
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 leasehold seller pays a final 10% income tax.
Published 23 September 2026 · Updated 22 October 2026 · Rules checked 22 October 2026 · 6 min read
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.
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% final, with or without an NPWP |
| 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 |
Long-term villa rentals in Bali
See all 147 →- 31% below the median price of 31 similar 3-bd villas in Canggu (±30% size): Rp 65.000.000.
Villa padma nusa dua yearly
Nusa Dua · 3 bedrooms
17% below the median price of 7 similar 3-bd ±1 rentals in Nusa Dua (±50% size): Rp 30.000.000.Rp 25.000.000/ mo
Villa Kulat 2 Yearly Rental
Uluwatu · 2 bedrooms
37% below the median price of 14 similar 2-bd villas in Uluwatu (±30% size): Rp 34.750.000.Rp 22.000.000/ mo
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?
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) is 10% of the declared value. PP 34/2017 sets no higher rate for a seller without an NPWP; the 20% figure sometimes quoted belongs to Article 26, the tax on rent paid to a non-resident. 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.
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. The PPAT's fee for the deed itself may not exceed 1% of the transaction value (PP 24/2016), and ATR/BPN Regulation 33/2021 sets lower ceilings as the price rises: at most 1% up to IDR 500 million, 0.75% to IDR 1 billion, 0.5% to IDR 2.5 billion and 0.25% above, so on a IDR 3 billion deed the fee may not exceed IDR 7.5 million. Fees are negotiated within those ceilings; due-diligence work commissioned separately is not covered by them. 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 to report the sale. A leasehold seller pays a final 10% with or without one; PP 34/2017 sets no higher rate without an NPWP.
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.
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.
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.