PBB (annual land and building tax)

PBB (Pajak Bumi dan Bangunan) is the property-tax equivalent. The base is the NJOP (Nilai Jual Objek Pajak), the cadastral valuation of land and building that the regency updates periodically. The rate is a fraction of a percent of NJOP on a sliding scale. For a two-bedroom Ubud villa the amount is small, roughly IDR 500,000–3,000,000 a year.

Legally the taxpayer is the title holder, i.e. the Indonesian landowner. In practice leases pass PBB to the lessee. Check the wording and ask for the payment history, because PBB arrears show up at BPN during the plot check and complicate any transaction.

Due annually, usually by 30 September against the SPPT notice. In the owner's annual calendar it is one of the fixed dates.

Read more in the blog

• Property taxes in Bali and what owners actually pay
• The Real Cost of Running a Bali Villa, Every Owner Expense in 2026
• A Bali villa owner's annual calendar

Where the term comes up

• Villa yields in Bali, the real numbers
• Airbnb villa economics, line by line
• The management company, your yield's real owner
• Villa insurance and the coverage that actually matters
• Furniture that survives guests and the hotel-grade rule
• The pool, its types, upkeep and economics

Related terms

Updated 2026-09-20. Not a public offer. Regulations change, so we cite enacted acts only and update the entry when they do.