Guide · from Ask Dalam market data
Buying a villa in Bali step by step: offer, PPJB, AJB, registration (2026)
Short answer. First decide what you're buying: a lease, a Hak Pakai right of use, or HGB through a company. Then: agree the price, choose your own notary, check the title and permits, sign a PPJB if payment is staged, pay the taxes, sign the final deed, and register it at the land office. A lease ends at the notarial deed.
Published Updated Data: Ask Dalam market data for Canggu, checked 2 October 2026 · Rules checked 30 September 2026By Maya Santoso
Step 0: what are you actually buying?
A foreigner can't hold Hak Milik, Indonesia's freehold (UUPA Art. 21). That leaves three routes, and each one ends in a different document.
| Route | What you end up holding | Term | Who can use it | Final document |
|---|---|---|---|---|
| Leasehold (Hak Sewa) | A private lease contract over someone else's land. Not a land title | Whatever the contract says; no legal maximum. Renewal is by agreement, not by right | Foreigners domiciled in Indonesia, among others (UUPA Art. 45) | A notarial lease deed. No land certificate |
| Hak Pakai (right of use) | A registered right to use land for your home | On another owner's Hak Milik: up to 30 years, renewable by a new deed. On state land: 30 + 20 + 30 years (PP 18/2021 Art. 52) | A foreigner with immigration documents: a visa, passport or residence permit (PP 18/2021 Art. 69). In Bali the house must cost at least IDR 5 billion | A PPAT deed, then a certificate in your name once registered |
| HGB through a PT PMA | A registered right to build, held by your foreign-owned company | 30 + 20 + 30 years on state land; up to 30 on Hak Milik, renewable by a new deed (PP 18/2021 Art. 37) | A PT PMA with at least IDR 2.5 billion paid-up capital (Peraturan BKPM 5/2025) | A PPAT deed, then a certificate in the company's name |
Most villas for sale are leasehold: in Canggu, 2,293 leasehold listings against 379 freehold. A "freehold" listing means an Indonesian holds the land on Hak Milik. You can't take that title yourself, and a nominee holding it for you is void (UUPA Art. 26(2)) and banned by Perda Bali 4/2026. Our leasehold vs freehold guide goes deeper.
The steps
| # | Step | What happens | Who | Rule |
|---|---|---|---|---|
| 1 | Offer | Agree the price and what's included, in writing. Compare the asking price with the area median, and for a leasehold, the price per year left | You and the seller | |
| 2 | Choose your notary and PPAT | Pick your own and check their registration: a notary on AHU Online (ahu.go.id), a PPAT on the ATR/BPN list for the regency | You | UU 2/2014 Art. 16(1)(a) |
| 3 | Due diligence | The PPAT checks the original certificate at the land office. You get the zone code and a KKPR for the plot, the PBG and SLF, and the names of every co-owner and heir | PPAT, notary, you | PP 24/1997; PMNA/Ka BPN 3/1997; PP 28/2025; PP 16/2021 |
| 4 | PPJB (Perjanjian Pengikatan Jual Beli), if payment is staged | A binding agreement to buy and sell, signed before the final deed. In Badung, BPHTB falls due when a PPJB for a sale is signed | Notary | Badung Perda 7/2023 Art. 15(1)(a) |
| 5 | Taxes | The buyer pays BPHTB and the seller pays a final 2.5%. The PPAT must not sign the deed until both are paid. A lease has neither: it carries a 10% final tax on the lease price instead | Buyer, seller, landowner | UU 1/2022 Art. 46 to 47; PP 34/2016; PP 34/2017 |
| 6 | The final deed | For a title: the AJB (sale deed), or a deed granting Hak Pakai or HGB over the owner's Hak Milik, made by a PPAT. For a lease: a notarial lease deed. The deed is in Indonesian, and the notary translates it if you don't read Indonesian | PPAT or notary | PP 37/1998 jo. PP 24/2016; PP 18/2021 Art. 53(3); UU 2/2014 Art. 43 |
| 7 | Registration | The deed is registered at the land office (Kantor Pertanahan). Hak Pakai and HGB only exist once registered, and then you get a certificate. A lease isn't registered and gets no certificate | PPAT, land office | UUPA Art. 23; PP 18/2021 Art. 39, 54 |
| 8 | After you own it | Pay the yearly PBB land tax (a lease should say who pays). A PT PMA files LKPM reports every quarter. A Hak Pakai holder who no longer qualifies must transfer within a year | You or your company | Badung Perda 7/2023 Art. 6; Peraturan BKPM 5/2025; PP 18/2021 |
How long it takes, we can't say: we have no data on how long each step runs, so we don't give a timeline. Ask your notary for a written one before you pay a deposit.
Worked example: what each route costs to close in Canggu
Two prices from the live Canggu market data:
- A 2-bedroom villa listed freehold: median IDR 5.1B across 94 listings. That clears the IDR 5 billion Hak Pakai minimum for a house in Bali.
- A 2-bedroom leasehold villa: median IDR 4B across 825 listings, about 25 years left.
Both are asking prices. We run the rules on them so you can see the sizes involved.
| Item | Hak Pakai on the freehold median | Leasehold on the leasehold median | Rule |
|---|---|---|---|
| BPHTB (buyer) | 5% × (5,072,232,000 − 80,000,000) = IDR 249,611,600, if the official land value (NJOP) is below the price | None: a lease isn't a BPHTB object | Badung Perda 7/2023 Art. 10(3), 12, 13 |
| Seller's final income tax | 2.5% × 5,072,232,000 = IDR 126,805,800, paid by the seller on a transfer of title | None | PP 34/2016 |
| Final tax on the lease | None | 10% × 4,000,000,000 = IDR 400,000,000. Withheld by the tenant if the tenant is a company, otherwise paid by the landowner | PP 34/2017 Art. 2 to 3 |
| PPAT or notary fee, legal maximum | PPAT: at most 1% of the deed price = IDR 50,722,320 | Notary: at most 1% on a deal over IDR 1 billion = IDR 40,000,000 | PP 37/1998 Art. 32(1) as amended by PP 24/2016; UU 30/2004 Art. 36(3) |
The fee caps don't include taxes, certificate checks or land office fees. BPHTB uses the price or the NJOP, whichever is higher, so if the regency values the land above the price, the tax goes up. Buying new from a VAT-registered developer adds about 11% VAT, partly waived for ready homes until 31 December 2026. The taxes and fees guide covers all of it.
If you take over someone else's lease rather than signing a new one with the landowner, ask a tax adviser how the 10% applies. We found no official ruling on it.
What the numbers don't tell you
- The freehold price isn't a Hak Pakai price. It's what Indonesian-titled villas ask. A deed granting you Hak Pakai over the owner's Hak Milik runs for up to 30 years and is renewed by a new deed, so the seller may price it differently.
- The lease tax is the landowner's. By law the 10% is tax on the landowner's income. Who carries it in practice is a term of the deal, so read which party pays which tax in the deed.
- Asking prices, not agreed prices. Every sum above moves with the price you actually agree.
FAQ
Do I need a notary to buy a villa in Bali?
Yes. A sale deed or a deed granting Hak Pakai or HGB over Hak Milik can only be made by a PPAT, and a lease is drawn up as a notarial deed. Notaries must by law be impartial, and you can choose your own. Check a notary on AHU Online and a PPAT on the ATR/BPN list.
What is the difference between a PPJB and an AJB?
The PPJB is the binding agreement to buy and sell, signed before the final deed. The AJB is the sale deed made by a PPAT, which goes to the land office for registration. In Badung, BPHTB falls due when a PPJB for a sale is signed.
Can a foreigner register a villa in their own name in Bali?
Only as Hak Pakai. A foreigner with a visa, passport or residence permit can hold a home on Hak Pakai, registered in their name, and in Bali the house must cost at least IDR 5 billion. Freehold (Hak Milik) can't be held by a foreigner, and a lease isn't registered at all.
General information, not legal or tax advice. Checked 30 September 2026. Confirm with a licensed notary (PPAT) before you sign or pay.
How we measured
- Prices: the live Canggu market data page, checked 2 October 2026: villas and houses with a price and a bedroom count, one entry per property, from property platforms, agency sites, and Facebook and Telegram groups. A median needs at least 5 listings; we quote only medians with at least 20.
- Sums: plain arithmetic on those medians and the rates in the rules below. The BPHTB line uses Badung's IDR 80,000,000 allowance and assumes the NJOP is below the price. The sums refresh with the medians every hour.
- Rules: only regulations and official sources checked on 30 September 2026, listed below.
- UUPA 5/1960 Art. 21, 23, 26(2), 44 to 45.
- PP 18/2021, Art. 37, 39, 45, 52 to 54, 56, 69, 72. jdih.surabaya.go.id · Kepmen ATR/BPN 1241/SK-HK.02/IX/2022 (minimum prices for foreigners).
- PP 24/1997; PMNA/Ka BPN 3/1997; PP 37/1998 jo. PP 24/2016 (PPAT duties and fee cap).
- UU 30/2004 Art. 36(3) and UU 2/2014 Art. 16(1)(a), 43 (notaries). bphn.go.id · ahu.go.id
- UU 1/2022 (HKPD) Art. 46 to 47; Perda Kabupaten Badung 7/2023, Art. 6 to 8, 10, 12, 13, 15. bapenda.badungkab.go.id
- PP 34/2016 (seller's final tax); PP 34/2017 (final tax on leases).
- UU 24/2009 Art. 31; Perpres 63/2019 Art. 26; SEMA 3/2023 (contract language).
- KUHPerdata Art. 1338, 1548 ff. (leases).
- PP 28/2025 (KKPR); PP 16/2021 (PBG and SLF).
- Peraturan BKPM 5/2025 (PT PMA capital and LKPM).
- Perda Provinsi Bali 4/2026 (nominee ban). jdih.baliprov.go.id
- Ask Dalam: Canggu market data and Canggu 2-bedroom villas for sale, checked 2 October 2026.