PBB (annual land and building tax)

In one sentence. The regional tax on land and buildings assessed on the NJOP cadastral value; for an Ubud villa roughly IDR 500,000–3,000,000 a year, payable by the landowner but usually passed to the lessee by contract.

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 — 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.

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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