{
 "name": "Bali Price Index: property ownership costs",
 "description": "Published prices for property ownership costs in Bali, each with its source and the date it was read.",
 "url": "https://baliluxurylife.com/guides/foreign-property-ownership/",
 "publisher": "Bali Luxury Life",
 "licence": "CC BY 4.0",
 "licence_url": "https://creativecommons.org/licenses/by/4.0/",
 "attribution": "Bali Price Index: property ownership costs, Bali Luxury Life, https://baliluxurylife.com/guides/foreign-property-ownership/",
 "method": "Each price is recorded exactly as the provider or public body publishes it. Never averaged, estimated or converted. price_idr is in Indonesian rupiah; price_other is the price as published in another currency or as a percentage.",
 "first_read": "2026-11-10",
 "last_read": "2026-11-10",
 "row_count": 22,
 "topic": "property-ownership-costs",
 "rows": [
  {
   "id": "p-badung-regency-3b94c6",
   "url": "https://baliluxurylife.com/price-index/#p-badung-regency-3b94c6",
   "topic": "property-ownership-costs",
   "item": "BPHTB land and building acquisition duty, Badung, paid by the buyer",
   "provider": "Badung Regency",
   "price_idr": null,
   "price_other": "5% of the acquisition value above the non-taxable threshold",
   "includes": "Perda Kabupaten Badung 7/2023, Article 13(1), enacted 2023-12-28. Rate unchanged by Perda 8/2025, in force 2026-01-01",
   "how_obtained": "published by public body",
   "source": "https://jdih.badungkab.go.id/storage/produk-hukum/peraturan-perundang-undangan/2023/perda/2023perda5103007.pdf",
   "date_read": "2026-11-10"
  },
  {
   "id": "p-badung-regency-5745e1",
   "url": "https://baliluxurylife.com/price-index/#p-badung-regency-5745e1",
   "topic": "property-ownership-costs",
   "item": "BPHTB non-taxable threshold (NPOPTKP), Badung, first acquisition by the taxpayer in Badung",
   "provider": "Badung Regency",
   "price_idr": 80000000,
   "price_other": null,
   "includes": "Perda Kabupaten Badung 7/2023, Article 12(4). Deducted from the acquisition value before the 5% rate",
   "how_obtained": "published by public body",
   "source": "https://jdih.badungkab.go.id/storage/produk-hukum/peraturan-perundang-undangan/2023/perda/2023perda5103007.pdf",
   "date_read": "2026-11-10"
  },
  {
   "id": "p-badung-regency-be14d9",
   "url": "https://baliluxurylife.com/price-index/#p-badung-regency-be14d9",
   "topic": "property-ownership-costs",
   "item": "Annual land and building tax (PBB-P2), Badung, NJOP up to Rp1,000,000,000",
   "provider": "Badung Regency",
   "price_idr": null,
   "price_other": "0.1% a year",
   "includes": "Perda Kabupaten Badung 7/2023, Article 8(1)(a). Base is a share (20% to 100%) of NJOP after the non-taxable NJOP",
   "how_obtained": "published by public body",
   "source": "https://jdih.badungkab.go.id/storage/produk-hukum/peraturan-perundang-undangan/2023/perda/2023perda5103007.pdf",
   "date_read": "2026-11-10"
  },
  {
   "id": "p-badung-regency-827538",
   "url": "https://baliluxurylife.com/price-index/#p-badung-regency-827538",
   "topic": "property-ownership-costs",
   "item": "Annual land and building tax (PBB-P2), Badung, NJOP above Rp1,000,000,000",
   "provider": "Badung Regency",
   "price_idr": null,
   "price_other": "0.2% a year",
   "includes": "Perda Kabupaten Badung 7/2023, Article 8(1)(b). Base is a share (20% to 100%) of NJOP after the non-taxable NJOP",
   "how_obtained": "published by public body",
   "source": "https://jdih.badungkab.go.id/storage/produk-hukum/peraturan-perundang-undangan/2023/perda/2023perda5103007.pdf",
   "date_read": "2026-11-10"
  },
  {
   "id": "p-badung-regency-cc29d7",
   "url": "https://baliluxurylife.com/price-index/#p-badung-regency-cc29d7",
   "topic": "property-ownership-costs",
   "item": "PBB-P2 non-taxable NJOP, Badung, per taxpayer",
   "provider": "Badung Regency",
   "price_idr": 26000000,
   "price_other": null,
   "includes": "Perda Kabupaten Badung 7/2023, Article 7(3)",
   "how_obtained": "published by public body",
   "source": "https://jdih.badungkab.go.id/storage/produk-hukum/peraturan-perundang-undangan/2023/perda/2023perda5103007.pdf",
   "date_read": "2026-11-10"
  },
  {
   "id": "p-directorate-general-of-taxes-bf6e2d",
   "url": "https://baliluxurylife.com/price-index/#p-directorate-general-of-taxes-bf6e2d",
   "topic": "property-ownership-costs",
   "item": "Seller's final income tax (PPh) on transfer of land and buildings, other than simple houses",
   "provider": "Directorate General of Taxes",
   "price_idr": null,
   "price_other": "2.5% of the gross transfer value",
   "includes": "Government Regulation 34/2016, Article 2(1), enacted 2016-08-08",
   "how_obtained": "published by public body",
   "source": "https://pajak.go.id/id/peraturan/pajak-penghasilan-atas-penghasilan-dari-pengalihan-hak-atas-tanah-danatau-bangunan-dan",
   "date_read": "2026-11-10"
  },
  {
   "id": "p-ministry-of-agrarian-affairs-b1639f",
   "url": "https://baliluxurylife.com/price-index/#p-ministry-of-agrarian-affairs-b1639f",
   "topic": "property-ownership-costs",
   "item": "PPAT (land deed official) fee cap, transaction up to Rp500,000,000",
   "provider": "Ministry of Agrarian Affairs and Spatial Planning/BPN",
   "price_idr": null,
   "price_other": "1% of the transaction value at most",
   "includes": "Permen ATR/BPN 33/2021, Article 1(4)(a), enacted 2021-10-06. Includes witness fees",
   "how_obtained": "published by public body",
   "source": "https://pasal.id/peraturan/permen/permen-atrbpn-no-33-tahun-2021",
   "date_read": "2026-11-10"
  },
  {
   "id": "p-ministry-of-agrarian-affairs-e7feb9",
   "url": "https://baliluxurylife.com/price-index/#p-ministry-of-agrarian-affairs-e7feb9",
   "topic": "property-ownership-costs",
   "item": "PPAT fee cap, transaction above Rp500,000,000 up to Rp1,000,000,000",
   "provider": "Ministry of Agrarian Affairs and Spatial Planning/BPN",
   "price_idr": null,
   "price_other": "0.75% of the transaction value at most",
   "includes": "Permen ATR/BPN 33/2021, Article 1(4)(b)",
   "how_obtained": "published by public body",
   "source": "https://pasal.id/peraturan/permen/permen-atrbpn-no-33-tahun-2021",
   "date_read": "2026-11-10"
  },
  {
   "id": "p-ministry-of-agrarian-affairs-cdd6ab",
   "url": "https://baliluxurylife.com/price-index/#p-ministry-of-agrarian-affairs-cdd6ab",
   "topic": "property-ownership-costs",
   "item": "PPAT fee cap, transaction above Rp1,000,000,000 up to Rp2,500,000,000",
   "provider": "Ministry of Agrarian Affairs and Spatial Planning/BPN",
   "price_idr": null,
   "price_other": "0.5% of the transaction value at most",
   "includes": "Permen ATR/BPN 33/2021, Article 1(4)(c)",
   "how_obtained": "published by public body",
   "source": "https://pasal.id/peraturan/permen/permen-atrbpn-no-33-tahun-2021",
   "date_read": "2026-11-10"
  },
  {
   "id": "p-ministry-of-agrarian-affairs-f8268a",
   "url": "https://baliluxurylife.com/price-index/#p-ministry-of-agrarian-affairs-f8268a",
   "topic": "property-ownership-costs",
   "item": "PPAT fee cap, transaction above Rp2,500,000,000",
   "provider": "Ministry of Agrarian Affairs and Spatial Planning/BPN",
   "price_idr": null,
   "price_other": "0.25% of the transaction value at most",
   "includes": "Permen ATR/BPN 33/2021, Article 1(4)(d)",
   "how_obtained": "published by public body",
   "source": "https://pasal.id/peraturan/permen/permen-atrbpn-no-33-tahun-2021",
   "date_read": "2026-11-10"
  },
  {
   "id": "p-directorate-general-of-taxes-346d3d",
   "url": "https://baliluxurylife.com/price-index/#p-directorate-general-of-taxes-346d3d",
   "topic": "property-ownership-costs",
   "item": "VAT on goods not classed as luxury, including a new home bought from a VAT-registered seller",
   "provider": "Directorate General of Taxes",
   "price_idr": null,
   "price_other": "12% on a base of 11/12 of the price, an effective 11%",
   "includes": "PMK 131/2024, Article 3, issued 2024-12-31, in force 2025-01-01. Goods classed as luxury (including luxury housing) pay the full 12%",
   "how_obtained": "published by public body",
   "source": "https://www.pajak.go.id/id/node/113453",
   "date_read": "2026-11-10"
  },
  {
   "id": "p-directorate-general-of-taxes-48c0ce",
   "url": "https://baliluxurylife.com/price-index/#p-directorate-general-of-taxes-48c0ce",
   "topic": "property-ownership-costs",
   "item": "Landlord's final income tax on rent of land or buildings",
   "provider": "Directorate General of Taxes",
   "price_idr": null,
   "price_other": "10% of the gross rental value",
   "includes": "Government Regulation 34/2017, Article 4(1), in force 2018-01-02. Paid by the party receiving the rent",
   "how_obtained": "published by public body",
   "source": "https://www.pajak.go.id/id/pajak-penghasilan-atas-penghasilan-dari-persewaan-tanah-danatau-bangunan",
   "date_read": "2026-11-10"
  },
  {
   "id": "p-ministry-of-agrarian-affairs-e9d5f7",
   "url": "https://baliluxurylife.com/price-index/#p-ministry-of-agrarian-affairs-e9d5f7",
   "topic": "property-ownership-costs",
   "item": "Minimum price of a landed house a foreigner may own, Bali",
   "provider": "Ministry of Agrarian Affairs and Spatial Planning/BPN",
   "price_idr": 5000000000,
   "price_other": null,
   "includes": "Kepmen ATR/BPN 1241/SK-HK.02/IX/2022 (September 2022), as reported by Hukumonline in its update of 2023-02-08",
   "how_obtained": "published by public body",
   "source": "https://www.hukumonline.com/klinik/a/wna-bisa-beli-rumah-hunian-dengan-harga-minimal-berikut-ini-lt5715b58ae2a3a/",
   "date_read": "2026-11-10"
  },
  {
   "id": "p-bali-business-consulting-8f18d1",
   "url": "https://baliluxurylife.com/price-index/#p-bali-business-consulting-8f18d1",
   "topic": "property-ownership-costs",
   "item": "Land and property due diligence, individual client",
   "provider": "Bali Business Consulting",
   "price_idr": 15000000,
   "price_other": null,
   "includes": "Published as \"start from IDR 15,000,000++\". Document review, site inspection, zoning and tax checks, PDF report. 5 to 10 business days stated",
   "how_obtained": "published by provider",
   "source": "https://balibusinessconsulting.com/services/land-and-property-due-diligence/",
   "date_read": "2026-11-10"
  },
  {
   "id": "p-bali-business-consulting-ae0855",
   "url": "https://baliluxurylife.com/price-index/#p-bali-business-consulting-ae0855",
   "topic": "property-ownership-costs",
   "item": "Transaction support, contract analysis and negotiation",
   "provider": "Bali Business Consulting",
   "price_idr": null,
   "price_other": "0.5% of the total transaction, not less than IDR 20,000,000",
   "includes": "Written contract analysis with risk assessment, negotiation help and editing. 10 to 14 business days stated",
   "how_obtained": "published by provider",
   "source": "https://balibusinessconsulting.com/services/transaction-support/",
   "date_read": "2026-11-10"
  },
  {
   "id": "p-bali-business-consulting-8ae175",
   "url": "https://baliluxurylife.com/price-index/#p-bali-business-consulting-8ae175",
   "topic": "property-ownership-costs",
   "item": "Transaction support with notary, land lease agreement",
   "provider": "Bali Business Consulting",
   "price_idr": null,
   "price_other": "1% of the total transaction, not less than IDR 15,000,000",
   "includes": "Review of a draft land lease, document checks and the lease deed prepared through a notary the firm appoints. 10 to 14 business days stated",
   "how_obtained": "published by provider",
   "source": "https://balibusinessconsulting.com/services/transaction-support/",
   "date_read": "2026-11-10"
  },
  {
   "id": "p-izin-co-id-8a7963",
   "url": "https://baliluxurylife.com/price-index/#p-izin-co-id-8a7963",
   "topic": "property-ownership-costs",
   "item": "Foreign-owned company (PT PMA) incorporation package",
   "provider": "IZIN.co.id",
   "price_idr": 23000000,
   "price_other": null,
   "includes": "Name check, articles of association by a notary, Ministry of Law approval, tax number (NPWP), OSS business licence and NIB",
   "how_obtained": "published by provider",
   "source": "https://izin.co.id/foreignservice/bali-company-registration",
   "date_read": "2026-11-10"
  },
  {
   "id": "p-investinasia-8eafa9",
   "url": "https://baliluxurylife.com/price-index/#p-investinasia-8eafa9",
   "topic": "property-ownership-costs",
   "item": "Foreign-owned company (PT PMA) incorporation, for property buyers in Bali",
   "provider": "InvestinAsia",
   "price_idr": 28000000,
   "price_other": "USD 1800",
   "includes": "Name check, notarial deed, Ministry of Law submission, tax registration and NPWP, OSS licence and NIB. 10 working days after deed signing stated",
   "how_obtained": "published by provider",
   "source": "https://investinasia.id/services/pma-property-bali",
   "date_read": "2026-11-10"
  },
  {
   "id": "p-investinasia-56e752",
   "url": "https://baliluxurylife.com/price-index/#p-investinasia-56e752",
   "topic": "property-ownership-costs",
   "item": "Foreign-owned company (PT PMA) incorporation with virtual office",
   "provider": "InvestinAsia",
   "price_idr": 35000000,
   "price_other": "USD 2275",
   "includes": "As the incorporation package, plus a business address and office services. 10 working days after deed signing stated",
   "how_obtained": "published by provider",
   "source": "https://investinasia.id/services/pma-property-bali",
   "date_read": "2026-11-10"
  },
  {
   "id": "p-investinasia-61023e",
   "url": "https://baliluxurylife.com/price-index/#p-investinasia-61023e",
   "topic": "property-ownership-costs",
   "item": "Deed amendment for a PT PMA",
   "provider": "InvestinAsia",
   "price_idr": 15000000,
   "price_other": "USD 937",
   "includes": "Amendment of the company deed",
   "how_obtained": "published by provider",
   "source": "https://investinasia.id/services/pma-property-bali",
   "date_read": "2026-11-10"
  },
  {
   "id": "p-emerhub-bb8613",
   "url": "https://baliluxurylife.com/price-index/#p-emerhub-bb8613",
   "topic": "property-ownership-costs",
   "item": "Basic PT PMA incorporation, Bali",
   "provider": "Emerhub",
   "price_idr": null,
   "price_other": "USD 2,000",
   "includes": "PT PMA registration and state fees, for low and medium-low risk business activities. Page updated 2026-09-30",
   "how_obtained": "published by provider",
   "source": "https://emerhub.com/bali/cost-of-business-registration-bali/",
   "date_read": "2026-11-10"
  },
  {
   "id": "p-emerhub-5b44e9",
   "url": "https://baliluxurylife.com/price-index/#p-emerhub-5b44e9",
   "topic": "property-ownership-costs",
   "item": "PT PMA incorporation with basic compliance, Bali",
   "provider": "Emerhub",
   "price_idr": null,
   "price_other": "USD 2,599",
   "includes": "Incorporation, 12-month virtual office and quarterly investment (LKPM) reporting. Page updated 2026-09-30",
   "how_obtained": "published by provider",
   "source": "https://emerhub.com/bali/cost-of-business-registration-bali/",
   "date_read": "2026-11-10"
  }
 ]
}