BPHTB (land and building acquisition duty)

BPHTB (Bea Perolehan Hak atas Tanah dan Bangunan) is a regional tax paid by the acquirer of a right over land or a building, on a freehold purchase, on receiving HGB or Hak Pakai, or on inheriting title. The rate is up to 5% of the difference between the transaction price (or the NJOP assessed value if higher) and the tax-free threshold NPOPTKP set by the regency.

The key distinction is that a land lease (Hak Sewa) is not an acquisition of title, so an individual's leasehold triggers no BPHTB. It applies if you register Hak Pakai or HGB through a company, and when title passes to heirs, up to 5% above a threshold.

The seller pays the mirror tax, PPh Final 2.5% on the transfer. On the resale market total taxes and fees run 6–7%, and buying a new build from a developer with VAT brings it up to 16–17%.

Read more in the blog

• Property taxes in Bali and what owners actually pay
• Inheriting a leasehold villa in Bali and passing the asset to your heirs
• How Much Does a Bali Villa Cost in 2026: Prices by Area and What Drives Them

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.