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.
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.
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.
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.
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.
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.