Property taxes in Bali: what owners actually pay
Which taxes a foreign villa owner pays in Indonesia: rental income tax, land & building tax, transfer costs — with realistic numbers.
Section
Taxes
Taxes on buying, owning, renting out and selling, in Indonesia and in your country of tax residence. Deadlines, rates, credits and incentives. We are not tax advisers; check with yours.
11 articles on the topic: from practitioners, not copywriters.
Start with these three
A Bali villa owner's annual calendar
The calendar of obligations for a Bali villa owner: PBB land and building tax, rental income tax, monthly and annual returns, quarterly LKPM filing for a PT PMA, groundwater reporting and insurance. Dates, rates and late penalties in one place.
6 monthsto pay PBB from the SPPT notice date
An Australian bought a Bali villa: what you will owe at home
An Australian tax resident must declare worldwide income, rental income from a Bali villa included. How the foreign income tax offset works, what happens on sale, how to convert income into AUD, and why the Indonesian side is only half the calculation.
FITOoffset capped at the Australian tax due
All articles in this section
Indonesia's VAT incentive on housing: when it works for a foreigner and when it does not
PMK 90/2025: the government bears 100% of VAT on the first Rp 2 billion of a new home priced up to Rp 5 billion, handed over in 2026. Foreigners with a KITAS or KITAP qualify, but leasehold and PT PMA purchases are excluded. The conditions, the benefit of up to Rp 220 million, and the typical Bali buyer's mistake.
Rp 220mmaximum benefit under PMK 90/2025
Can a Foreigner Buy a Villa in Bali: 15 Key Questions
Short answers to the 15 questions buyers ask: ownership and leasehold, how the deal works, taxes and costs, realistic yields, visas, and what changed in Bali law in 2026.
15questions with short answers
The End of Grey Schemes in Bali: Nominee Ownership, Perda 4/2026 and Coretax
Why nominee land ownership in Bali is void by law, what Perda 4/2026 added, how the Coretax system now sees transactions and rental income, and which legal structures remain in 2026.
No. 4/2026Bali bylaw on nominee ownership
The Real Cost of Running a Bali Villa: Every Owner Expense in 2026
A reference guide to Bali villa running costs: staff and 2026 minimum wages, electricity and water, pool and garden, PBB and rental tax, insurance, repair reserve and management fees, with annual budgets.
UMK 2026minimum wages by regency, tabled
Bali or the Gold Coast: why Australian capital is moving into Bali villas (2026)
We compare a Bali villa with a Gold Coast house for the Australian investor in 2026: entry price (AUD 1.17M vs USD 250K), yield (7–13% vs 4–5%), how an Australian legally holds (leasehold, Hak Pakai, PT PMA), the 20% non-resident tax and the credit under the Indonesia–Australia treaty, and moving AUD into rupiah.
No. 1Australia by Bali arrivals in 2026
Legally Renting Out a Bali Villa in 2026: Permits, the Airbnb Deadline and Real Yields
How to legally rent out a Bali villa in 2026: the 7 permits a foreign owner needs (PT PMA, NIB, KBLI 55193, PBG, SLF, NPWPD), the 31 March 2026 delisting deadline for Airbnb and Booking, fines and deportation for illegal rentals, and an honest yield calculation.
7permits for legal short-term rental
Inheriting a leasehold villa in Bali: how to pass the asset to your heirs
Is a Bali leasehold inheritable, and how do you pass a villa to your children in 2026? What actually transfers to heirs, the inheritance clause a PPAT notarial deed needs, Hak Sewa vs Hak Pakai vs PT PMA, the BPHTB transfer duty of up to 5%, an Indonesian will, and the common mistakes.
How rental income from your Bali villa is taxed at home
A foreign investor pays tax on Bali rental income where they are resident, not only in Indonesia. How Indonesia's 10% final tax, double-tax treaties and foreign tax credits work — plus the PT PMA / CFC catch — for buyers in Australia, the US, the UK, Europe, Singapore and the UAE.
2jurisdictions: Russia and Kazakhstan
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