Taxes
Coretax (tax administration system)
Coretax (налоговая система) · Coretax Administration System (DJP, 2025–2026)
Coretax is the DJP (Directorate General of Taxes) administration system that replaced fragmented services from January 2025. For the villa market the key feature is end-to-end matching: bank transfers, returns, NIB/KBLI registrations, booking-platform reports and regional taxes (NPWPD) converge in one taxpayer profile keyed to an NPWP or passport.
2026 consequences: a deed price below the actual transfer is visible automatically; rental income with no PPh withheld, likewise; a mismatch between "who paid for the land" and "whose name it is in" flags nominee schemes — which is why our blog's pieces on the grey market cite Coretax as the end of an era.
For a compliant investor the system is a plus: withheld tax and the bukti potong slip are generated in-system, and the credit at home is easier to substantiate.
Read more in the blog
- The End of Grey Schemes in Bali: Nominee Ownership, Perda 4/2026 and Coretax
- How rental income from your Bali villa is taxed at home
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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