Buying
Selling a Leasehold Villa in Bali: Assignment, Tax and What Buyers Pay For
You can sell only the years left on a Bali lease, and only if the deed lets you assign it. What a buyer will check, the tax on the sale and what to prepare.
Updated 18 October 2026 · 7 min read
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What you are actually selling
A leasehold is a contract with the landowner, not a title to the land. When you sell, the buyer takes over your rights under that contract for the years that remain, by a notarial deed of assignment, and the landowner stays the landowner. A 30-year lease signed nine years ago is a 21-year asset, and that is the number a buyer will price.
Whether you can sell at all is in the deed. Leases differ: some allow assignment freely, some only with the landowner’s written consent or on payment of a fee to them, and some not at all. If yours requires consent, ask for it early, in writing, before you accept an offer: a landowner who knows a sale depends on them is in a strong position.
What a careful buyer will check
The guides on this site tell buyers to check the same things in the same order. Having the answers ready shortens the sale, and their absence is what most often stalls one.
| What the buyer checks | What to have ready |
|---|---|
| You hold the lease and may assign it | The notarial lease deed and any amendments; the landowner’s consent if the deed requires it |
| The landowner holds the land | A copy of the landowner’s certificate, which the buyer’s notary checks at the land office |
| Years remaining and the extension | The deed’s start date, term and extension clause with its price or formula |
| The building had a permit and may be used | The PBG, or the pre-2021 IMB, with approved drawings, and the SLF |
| No tax is owed on the land | The last few years’ PBB bills (SPPT) and receipts |
| The rental claims are real | Twelve months of bookings, revenue and costs, and the licences, if the villa is let |
How buyers price a lease, and why a short one is hard to sell
A buyer comparing two leaseholds divides each price by the years remaining, and Baliestate’s fair-price check compares a listing only with others of the same tenure and a similar number of lease years left. On 18 October 2026 the median leasehold for sale asked IDR 150 million per year of its stated term, across 729 listings that state both.
Asking prices fall less than the years do. On 6 October 2026 completed leaseholds with under 20 years left asked only about 14% less per m² than those with 25–30 years, so per year of use they were the most expensive on the market. A buyer who does the division will see that, which is why short leases sit unsold. If your lease is short, a priced extension agreed with the landowner before you list does more for the price than any discount.
Tax and costs on the sale
The seller’s income tax on a leasehold sale is final and is charged on the declared value: 10% with an NPWP, 20% without one. Getting an NPWP before you sell is an administrative step that halves the bill. On the sale of a registered right, such as HGB held by your PT PMA, the seller’s rate is 2.5% instead, and the notary will not sign the deed until it is paid.
Agency commission on a sale is reported at between 2% and 5% of the transaction value under Trade Minister Regulation 33/2025; the rate and who pays it belong in a written agreement before the first viewing. The buyer’s costs — acquisition duty of up to 5% and the notary’s fee — are theirs, but they are in the buyer’s arithmetic and so in the price they offer.
| What is sold | Seller’s income tax | Notes |
|---|---|---|
| Leasehold, seller with NPWP | 10% of declared value, final | Assigned by notarial deed |
| Leasehold, seller without NPWP | 20% | Avoidable: register for an NPWP before selling |
| HGB or other registered title | 2.5% of declared value | PPAT deed, registered at the land office |
Hak Pakai and PT PMA owners
Hak Pakai is tied to your residence permit. If you stop qualifying you have one year to transfer it to someone who does; after that, Hak Pakai over state land is taken over by the state and Hak Pakai granted over private land reverts to the landowner. If you plan to leave Indonesia, sell before the permit lapses, not after. A foreign buyer of a house on Hak Pakai also has to meet the minimum price, IDR 5 billion in Bali under ATR/BPN Decree 1241/2022, which narrows who can buy it.
A PT PMA can sell the HGB and the villa by a PPAT deed, or its shareholders can sell the company itself. A share sale is a corporate transaction with its own tax treatment and due diligence on the company’s history; take advice from an Indonesian tax adviser before choosing either. Closing a PT PMA afterwards typically takes six to twelve months.
Before you list
A seller who can answer the buyer’s notary in a day sells faster than one who answers in a month.
- Read the assignment clause, and get the landowner’s consent in writing if the deed requires it.
- Register for an NPWP if you do not have one.
- Gather the lease deed, the landowner’s certificate copy, PBG or IMB, SLF, PBB receipts and, for a let villa, twelve months of accounts.
- Work out your price per year remaining and compare it with similar leases in the same area, not with freehold.
- If the lease is short, ask the landowner what an extension would cost before you set a price.
- Agree the agency commission and who pays it in writing.
Common questions
Can I sell a leasehold villa in Bali?
Yes, if the lease deed allows you to assign it. The buyer takes over the years left by a notarial deed of assignment. Some deeds require the landowner’s written consent; a deed that does not allow assignment leaves you nothing to sell without the landowner.
What tax do I pay when selling a leasehold in Bali?
A final income tax of 10% of the declared value if you hold an Indonesian tax number (NPWP), or 20% if you do not. On a sale of HGB or another registered title the rate is 2.5%.
How much commission do agents charge to sell a villa in Bali?
As reported, Trade Minister Regulation 33/2025 keeps sale commission between 2% and 5% of the transaction value. The rate and who pays it should be in a written agreement before the first viewing.
Is a leasehold villa with 15 years left worth selling?
It can be sold, but buyers divide the price by the years left. Short leases were the most expensive per year of use in the listings measured, which is why they are slow to sell; a priced extension agreed with the landowner before listing helps more than a discount.
What happens to my Hak Pakai if I leave Indonesia?
When you stop qualifying you have one year to transfer it to someone who does. After that Hak Pakai over state land is taken over by the state, and Hak Pakai over private land reverts to the landowner.
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The IDR 150 million per lease-year median is over leaseholds for sale listed by Baliestate’s partner agencies on 18 October 2026, as the leasehold guide publishes it; the short-lease comparison is over completed leaseholds on 6 October 2026, as the lease-length guide publishes it. Asking prices, not transactions. Tax rates and commission ranges as the linked guides cite them. General information, not legal or tax advice.
Sources and further reading
Related guides
- Does a Shorter Lease Make a Bali Villa Cheaper? The Data Says Barely
- The lease extension clause: the most valuable paragraph in the deed
- Property taxes and fees when buying in Bali: BPHTB, PBB, NPWP
- How to Check a Bali Real Estate Agency: Licence, Certified Brokers and Commission
- Is a Bali Villa Price Fair? How to Check an Asking Price Against Comparable Listings
- Hak Pakai: the right-to-use title foreigners can hold
- What happens to Bali property when the holder dies