Short answer: on top of the land price, budget for notary/PPAT fees (usually 1–2.5% of the deal value), the buyer’s transfer tax (BPHTB) of 5% on the value above a tax-free threshold of 60 million rupiah when a title is transferred, due diligence (title check, survey, zoning check), and, if you build, permit costs (KKPR, PBG, SLF). Leasehold deals carry their own tax on lease payments.
Last updated: November 2026. General information, not tax or legal advice. Confirm the figures for your deal with a licensed notary (PPAT).
The main costs, step by step
| Cost | Who usually pays | Indicative amount |
|---|---|---|
| Notary / PPAT fees | Buyer (often shared) | 1–2.5% of the deal value |
| BPHTB (buyer’s transfer tax) | Buyer | 5% of the value above the regional tax-free threshold |
| Seller’s income tax (PPh) | Seller | 2.5% of the sale value |
| Tax on lease payments | Depends on the agreement | Withholding tax on the lease value |
| Due diligence (title check, survey, zoning) | Buyer | About IDR 15 million |
| Building permits (PBG, SLF) | Buyer | IDR 30–100 million depending on project size, including certified architecture, structure and MEP drawings |
| PT PMA setup and yearly running costs | Buyer, if used | From about IDR 15 million |
Costs people forget
- Family signatures. In Bali, heirs and spouses often need to sign. Tracking everyone down can take time.
- Boundary survey. An official measurement makes sure the plot on the ground matches the certificate.
- Road and utility connections. Bringing electricity, water or a road to a raw plot can be a real cost.
- Currency moves. Prices are in rupiah, so exchange rates matter for overseas buyers.
How to avoid surprises
Agree in writing who pays which tax, get the notary’s fee quote upfront, and run the 7 checks in our buyer’s guide before paying a deposit.
Get the full checklist
Download the free West Bali Land Buyer’s Guide for the full cost breakdown and the 7 checks to run before buying any plot.
