PBB (annual land and building tax) , Bali villa glossary

In one sentence. The regional tax on land and buildings assessed on the NJOP cadastral value. For an Ubud villa it is 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, 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.

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

PBB (annual land and building tax)

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