Taxes
BPHTB (land and building acquisition duty)
BPHTB (налог на приобретение прав на землю и здания) · Bea Perolehan Hak atas Tanah dan Bangunan
BPHTB (Bea Perolehan Hak atas Tanah dan Bangunan) is a regional tax paid by the acquirer of a right over land or a building: on a freehold purchase, on receiving HGB or Hak Pakai, on inheriting title. Rate: up to 5% of the difference between the transaction price (or the NJOP assessed value if higher) and the tax-free threshold NPOPTKP set by the regency.
The key distinction: a land lease (Hak Sewa) is not an acquisition of title, so an individual's leasehold triggers no BPHTB. It applies if you register Hak Pakai or HGB through a company, and when title passes to heirs — up to 5% above a threshold.
The seller pays the mirror tax — PPh Final 2.5% on the transfer. On the resale market total taxes and fees run 6–7%; buying a new build from a developer with VAT, up to 16–17%.
Read more in the blog
- Property taxes in Bali: what owners actually pay
- Inheriting a leasehold villa in Bali: how to pass the asset to your heirs
- How Much Does a Bali Villa Cost in 2026: Prices by Area and What Drives Them
Related terms
Updated: 2026-09-20. Not a public offer. Regulations change — we cite enacted acts only and update the entry when they do.
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