Leasehold in Bali, legal ownership for foreigners
What leasehold is, how it differs from freehold, what terms and extensions are realistic, what must be in the contract and which risks to check before buying.
Section
Law & documents
Contracts, ownership structures, notaries, visas and a foreigner's legal standing. What you actually own, from how a leasehold is built to the consequences of KBLI 68111 closing and the nominee ban.
40 articles on the topic, written by practitioners, not copywriters.
Start with these three
PMA or leasehold, choosing the ownership structure
There are two ways to hold a Bali villa, a personal leasehold or a foreign-owned PMA company. Costs, obligations, taxes and who each structure suits.
2ownership structures compared
The End of Grey Schemes in Bali. Nominee Ownership, Perda 4/2026 and Coretax
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.
No. 4/2026Bali bylaw on nominee ownership
All articles in this section
The Four Layers of Tax on Overseas Property for Investors
A clear overview of taxes when buying property abroad, covering transfer tax, rental income tax, sale tax and annual tax, plus how credit under a double taxation agreement works. Using Indonesia and Bali as the example, with an explicit disclaimer.
Bali Retirement Visa in 2026: How the Retirement KITAS Works
A detailed guide to the Bali retirement visa covering who qualifies, the age and income needed, how much it costs, how many years it lasts and how it is renewed. We compare the E33F retirement KITAS, the E33E Silver Hair visa and Second Home, and explain why a visa does not grant property rights.
Bali Remote Worker Visa E33G in 2026
Indonesia's E33G remote worker visa lets you live in Bali for a year and work for a foreign employer. It needs income of at least $60,000 a year and $2,000 in the bank. We cover the 2026 requirements, the cost, the 183-day rule and tax residency, how E33G differs from a villa owner's visa and why it does not grant property rights.
Bali villa lease terms, or how many years are really on sale
An analysis of 2,502 Bali villa listings shows a median leasehold term of 26 years, and only 28% offer 29 years or more. How to compare villas with different lease terms using the Lease-Year Price.
68% of Bali villas for sale sit on residential zoning. What it means for investors
In 2,502 Bali villa listings, 68% are on Residential zoning and 31% on Touristic. Touristic zoning costs 28% more per m². Why the zone colour in a listing does not answer the key question, and what to check instead.
Bali, Thailand or Vietnam? Where a Foreigner Should Buy a Villa in 2026
Three countries, three different answers to “what do I actually own”. In Bali, leasehold up to 69 years with an extension formula. In Thailand, 30-year leases and a Supreme Court ruling that ended the 30+30+30 scheme. In Vietnam, 50 years with one extension and a 30% cap per building. We compare rights, terms, exit, taxes and yields from dated 2025–2026 sources.
Land Title Transfer in 10 Days. Indonesia's 2026 ATR/BPN Reform in Bali and What It Changes for a Villa Buyer
Since 17 August 2026 the land offices of Badung and Buleleng process title transfers in 10 days instead of the previous 55 on average, and Denpasar, Tabanan, Gianyar and Jembrana joined on 24 September. We explain the 3+2+5 mechanism, sanctions for officials, what it means for Ubud, and what the reform changes for a leasehold villa buyer and what it does not.
The Bali villa investor roadmap from the first search to rental income
A map of the whole journey of buying a villa in Bali. The first questions and 2–6 weeks of choosing, seven checks before the deposit, the three deal documents, construction in three stages paid 30/30/30/10 against acts, handover on SLF and BAST with 5/2/1 warranties, and launching a legal rental. Every step links to a detailed guide.
Why DOMA switched to a coordinator services agreement instead of “everything through one company”
Since May 2026 new PT PMAs in Bali are not registered under KBLI 68111, so a foreign-owned company can no longer act as a developer. We rebuilt the model. The land goes in your name, the construction budget goes to the contractor, and DOMA works as your investment partner under a coordinator services agreement. Three documents instead of one, plus the questions to ask any seller.
Your villa was removed from Airbnb or Booking. How delisting works and what to do
Since 1 August 2026 platforms have been removing properties without NIB, KBLI and NKU from a Ministry of Tourism list. Around 1,600 went in the first wave, with Bali among five priority destinations. How the mechanism works, what platforms check, how to restore a listing and what changes in the income model.
~1,600properties on the ministry's first list
Indonesia's VAT incentive on housing, when it works for a foreigner and when it does not
PMK 90/2025: the government bears 100% of VAT on the first Rp 2 billion of a new home priced up to Rp 5 billion, handed over in 2026. Foreigners with a KITAS or KITAP qualify, but leasehold and PT PMA purchases are excluded. The conditions, the benefit of up to Rp 220 million, and the typical Bali buyer's mistake.
Rp 220mmaximum benefit under PMK 90/2025
A Bali villa owner's annual calendar
The calendar of obligations for a Bali villa owner covers PBB land and building tax, rental income tax, monthly and annual returns, quarterly LKPM filing for a PT PMA, groundwater reporting and insurance. Dates, rates and late penalties in one place.
6 monthsto pay PBB from the SPPT notice date
A mortgage in Bali for a foreigner, what is actually possible
Do Indonesian banks lend to foreigners buying a villa in Bali? The KITAS requirement, minimum property value, LTV up to 60%, income thresholds. Why almost every purchase is still cash, and which alternatives work, from developer instalments to borrowing against property at home.
LTV 60%property from Rp 2bn, income from Rp 25m/month
Selling a Bali leasehold before expiry, discount and assignment
How a leasehold villa is priced against its remaining term, why the discount grows non-linearly, and how an assignment of lease rights is executed in Bali, including landowner consent, the notarial deed, the 2.5% final tax, and the contract clauses that block a sale.
30–40%discount with under 15 years left
What Bali's waste rules now require of a villa
Since 1 January 2026 accommodation businesses in Bali must sort waste and drop single-use plastics. What Governor's Circular No. 9 of 2025 requires, what the sanctions are (up to licence revocation) and how to comply at a villa without overspending.
1 Jan 2026compliance deadline for tourism operators
The 15-metre rule, or why Bali does not build higher than a coconut tree
Building height in Bali is capped at 15 metres by Perda 16/2009, article 95(2)(b). We unpack where the rule comes from, which exemptions exist, what it means for a villa buyer, and what the proposed differential height zoning of up to 45 metres would change.
15 mheight cap under Perda No. 16/2009
Bali villa handover, what to inspect and what to sign
This guide covers what to check on handover day in Bali, with eight groups of inspections from roof and waterproofing to pool and electrics, which documents to collect, how to record a snag list, and why signing the acceptance act before defects are fixed is an expensive mistake.
8inspection groups on handover day
Can a Foreigner Buy a Villa in Bali? 15 Key Questions
Short answers to the 15 questions buyers ask about ownership and leasehold, how the deal works, taxes and costs, realistic yields, visas, and what changed in Bali law in 2026.
15questions with short answers
Your Bali Developer Missed the Deadline. A Step-by-Step Guide
Late villa handover in Bali. Where the deadline and penalty sit in the contract, why wanprestasi is not force majeure, the escalation path from formal demand to court, and how to cut the risk up front.
$2,919penalty in the worked example, 60 days
Bali Entry Rules in 2026: Documents, Tourist Levy and Visa Extensions
What you actually need to enter Bali in 2026. Passport, e-Arrival Card, electronic customs declaration, the Rp150,000 Love Bali levy, visas and e-VOA, plus biometric extension rules and a checklist for a viewing or closing trip.
Rp 150,000Love Bali tourist levy
Bali Villa Due Diligence, or How to Legally Verify the Property and the Deal Before You Buy
How legal due diligence on a Bali villa works in 2026: land certificate and encumbrances via the notary and BPN, zoning and setbacks, KKPR/PBG/SLF permits, the leasehold contract, payment structure. Timelines, cost and red flags.
3 Sep 2026PTUN Kelingking ruling in the update
Bali's yellow zone. The colour decides nothing, the KBLI inside the zone does
Commercial tourist activity is legalised not by changing the zone, but by a KKPR confirming a specific commercial KBLI code on those coordinates. We break down the ITBX matrix, Article 96 of Perda Bali 2/2023, and what changed in 2026.
55193KBLI code for a rental villa
Legally Renting Out a Bali Villa in 2026: Permits, the Airbnb Deadline and Real Yields
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.
7permits for legal short-term rental
Bali's Rice-Field Law No. 4/2026 and why a villa on farmland is now a criminal matter
From 2026, converting a Bali rice field into a villa is a criminal offence, not a fine. We unpack Perda No. 4/2026, covering what is banned, up to 5 years in prison and fines up to 1 billion rupiah, the crackdown on nominee structures with confiscation risk, frozen conversion permits and a moratorium across 6 regencies. How to check a plot's zone before you pay a deposit.
No. 4/2026Bali bylaw on agricultural land
Water and utilities at a Bali villa, well, PDAM and the SIPA permit in 2026
Where a Bali villa gets its water, how a well differs from PDAM and tanker delivery, what the SIPA permit required from 2026 is and the fine for going without it. Water shortage by district, maintenance costs and how to check the water supply before buying a villa.
Rp 50mfine for water extraction without SIPA
Bali Closes PT PMA Registration for 18 KBLI Codes, Including Real Estate 68111
Since May 2026 Bali has stopped registering new foreign PT PMA companies under 18 KBLI codes, among them 68111 “real estate” and the accommodation codes. We break down what exactly was closed, who it affects, why the “villa + your own PMA” scheme no longer works, and which two legal entry routes are left for an investor.
18KBLI codes closed to new PT PMAs
How to vet a Bali developer, a 6-step checklist before you pay a deposit
What to check on a Bali property developer before wiring a deposit in 2026: the legal entity and NIB, land title and zoning, the KKPR/PBG/SLF permits, a track record of completed villas, a milestone-based payment schedule and the PPJB contract. Red flags and a clear investor checklist.
6checks before the deposit
Inheriting a leasehold villa in Bali and passing the asset to your heirs
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.
How to pay for a villa in Bali in 2026
How the money actually reaches a Bali developer in 2026: pay in Indonesian rupiah to a PT/PT PMA account, why you can't pay in crypto directly, what to fix in the contract, and how much to budget for fees.
Visas and KITAS for staying in Bali as an owner
Which visa fits a villa owner, from visit visas and multiple-entry to investor KITAS and second-home options. Costs, terms and practical routes.
How the deal is signed, the notary's role
Who the PPAT notary is, what happens at signing, which documents are exchanged and how a remote buyer completes the deal safely.
Villa insurance and the coverage that actually matters
Property damage, guest liability and loss-of-income cover for a Bali rental villa. What to insure, what it costs and what owners usually skip.
Land zoning in Bali and why it comes first
Green, yellow, pink and orange zones. What can be built in each, what a buyer risks on wrongly zoned land, and how to verify zoning before the deal.
4zone colours and what each allows
Buying a villa in Bali remotely, step by step
The full remote purchase process, from choosing a unit, document checks and the contract to stage payments during construction, acceptance and handover to management.
KKPR, PBG and SLF in the developer's document pack
What KKPR, PBG and SLF mean, in what order they are issued, and which documents a developer must show you before you pay anything.
3documents, KKPR, PBG and SLF
Property taxes in Bali and what owners actually pay
Which taxes a foreign villa owner pays in Indonesia (rental income tax, land & building tax, transfer costs), with realistic numbers.
Seven investor mistakes and their antidotes
The seven most expensive mistakes buyers make in Bali, from green-zone land to verbal extensions, and the simple checks that prevent each one.
7mistakes seen in real deals
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