Guide · rules checked 30 September 2026
Villa, apartment or hotel-branded unit in Bali: what you actually own (2026)
Short answer. A foreigner can't hold freehold in Bali. You can hold a house on Hak Pakai if it costs at least Rp 5 billion, or an apartment unit from Rp 2 billion, or lease either one. With a hotel-branded unit, what you own depends on the paperwork. Apartments are 19% of listings under IDR 3B and 2% between IDR 5B and 10B.
Published Updated Data: Ask Dalam listings for sale, checked 2 October 2026 · Rules checked 30 September 2026By Maya Santoso
What you can hold, by property type
Indonesian land law is the same across the country (UUPA 5/1960). Only Indonesian citizens can hold Hak Milik, the freehold title (Art. 21), and a transfer to a foreigner, direct or through someone else, is void (Art. 26(2)). What's left for a foreign buyer depends on the type of property.
| Type | Villa or house | Apartment | Hotel-branded unit |
|---|---|---|---|
| Your own title | Hak Pakai (right of use) on the house. In Bali the price must be at least Rp 5 billion, on a plot of at most 2,000 m² | A unit title (Hak Milik atas Sarusun) in a building on HGB land. In Bali the price must be at least Rp 2 billion | Only if the unit is sold as an apartment unit with its own title. Then the apartment rules apply |
| Lease instead | A lease of the villa or the land (Hak Sewa): a private contract, not a registered title | A lease of the unit: same | Often a lease of the unit, or only a contract with the developer or hotel operator |
| How long | Hak Pakai on state land: 30 + 20 + 30 years. On Hak Milik land: up to 30 years, renewable by a new deed | Check the unit certificate and the building's land right with the notary | Whatever the title, lease or contract says |
| Recorded where | Hak Pakai must be registered at the land office; the right arises on registration | Unit certificate; have the notary check it at the land office | A contract alone isn't registered anywhere |
| Legal basis | PP 18/2021 Art. 52(3), 54, 69 to 73; Kepmen ATR/BPN 1241/2022 | PP 18/2021 Art. 71; Kepmen ATR/BPN 1241/2022 | KUHPerdata Art. 1338, 1548 ff. |
Hak Pakai needs an immigration document. The regulation's explanation lists a visa, a passport or a residence permit (PP 18/2021, Elucidation to Art. 69(1)), so by the letter of the rule a KITAS isn't a condition, though some land offices and notaries ask for one. A company route also exists: a foreign-owned company (PT PMA) can hold HGB for business use. That comes with capital, reporting and licensing rules of its own, covered in leasehold vs freehold in Bali.
Nominee deals, where an Indonesian holds the freehold for you, are void under national law and banned again in Bali by Perda 4/2026 (Art. 14), with administrative sanctions for anyone who brokers or facilitates one.
What's for sale: villas and apartments by price band
We don't publish separate median prices for apartments yet. We do publish how many villas and apartments are listed in each price band, on every area's page. Adding up the 11 areas:
| Asking price | Villas | Apartments | Apartment share |
|---|---|---|---|
| Under IDR 2B (part of the next row) | 284 | 123 | 30% |
| Under IDR 3B | 1,054 | 322 | 23% |
| IDR 3B to 5B | 2,401 | 129 | 5% |
| IDR 5B to 10B | 2,164 | 49 | 2% |
Two things for a foreign buyer. First, nearly every apartment here is listed as leasehold: 491 of 500 under IDR 10B. Only 9 are listed freehold. Second, the price floors bite. The 123 apartments listed under IDR 2B are all leasehold, and they sit below the Rp 2 billion minimum at which a foreigner can own an apartment unit in Bali. Likewise, 3,455 villas ask under IDR 5B, below the Rp 5 billion floor for a foreigner's Hak Pakai house.
By area, under IDR 3B:
| Area | Listings under IDR 3B | Apartments | Share |
|---|---|---|---|
| Canggu | 614 | 154 | 25% |
| Uluwatu | 534 | 74 | 14% |
| Tabanan | 164 | 13 | 8% |
| Ubud | 160 | 36 | 23% |
| Nusa Dua | 57 | 6 | 11% |
| Seminyak | 56 | 8 | 14% |
| Pererenan | 52 | 13 | 25% |
| Sanur | 38 | 10 | 26% |
| Denpasar | 36 | 0 | 0% |
| Seseh | 18 | 5 | 28% |
| Kuta | 10 | 3 | 30% |
Hotel-branded units don't have their own category in our data yet.
Renting it out
This is where the three types part company.
- A Hak Pakai home is granted for use as a residence (PP 18/2021 Art. 72). We found no article that expressly bans letting it, but a foreigner can't hold the business licence needed to run it as a holiday rental.
- Holiday rental needs a licence. That means an NIB with the right business code in OSS. The small-villa, homestay and guest-house codes are reserved for Indonesian co-ops and small businesses (Perpres 10/2021 jo. 49/2021), and since May 2026 Bali has closed OSS to new foreign-owned (PMA) applications for small hotels and other accommodation. The Tourism Ministry has said unlicensed accommodation can be removed from booking platforms from 1 August 2026 (Permenpar 6/2025).
- A hotel-branded unit let through a hotel operator relies on the operator's licence: leasing to a licensed Indonesian operator is one of the usual lawful routes. Your income then depends on your contract with the operator and on that licence staying valid.
- Guests pay 10% accommodation tax (PBJT) in Badung, Denpasar and Gianyar, which the operator collects and pays to the regency (Badung Perda 7/2023 Art. 25, 28).
- Income tax differs by type of letting. A long-term lease is taxed at a final 10% of the gross rent (PP 34/2017). Nightly rentals count as accommodation services, which fall outside that rule, so ask a tax adviser which regime applies to you.
More on licensing for buyers: holiday rental licence.
Before you sign for a hotel-branded unit
Ask which of these you're getting, and get the answer in writing:
- A unit title in your name, registered at the land office.
- A notarial lease of the unit, with a stated term and extension terms.
- Only a contract with the developer or the operator.
The first two are covered in the table above. The third gives you contract rights against whoever signed it (KUHPerdata Art. 1338), not a right to the unit. Then ask whose licence the hotel runs under, what the operator's contract says about fees and ending the arrangement, and what happens to your income if the operator leaves.
Costs that differ by type
| Cost | Villa or house | Apartment | Source |
|---|---|---|---|
| Transfer tax (BPHTB), paid by the buyer | Up to 5% on acquiring Hak Pakai or HGB | Up to 5% on acquiring a unit title | UU 1/2022; Badung Perda 7/2023 Art. 12 to 13 |
| Lease instead of a title | No BPHTB; the rent carries 10% final income tax, paid by the landowner unless the tenant withholds | Same | Badung Perda 7/2023 Art. 10(3); PP 34/2017 |
| VAT on a new build from a developer | About 11% of the price | About 11% | UU HPP 7/2021; PMK 131/2024 |
| 2026 VAT relief | Government pays VAT on the first Rp 2 billion of a new, ready-to-occupy house up to Rp 5 billion, with the deed and handover both by 31 December 2026. A leasehold doesn't qualify, nor does a villa not ready and handed over by then | Same, for apartment units | PMK 90/2025 |
| Bank loan | Leasehold can't be mortgaged. A registered Hak Pakai can, but few banks lend to foreigners | A few banks lend to foreigners with residence permits, mostly on apartments | UU 4/1996 Art. 4(2); PP 18/2021 Art. 60 |
A worked example for a villa purchase is in taxes and fees when buying property in Bali. Loans: mortgages for foreigners.
FAQ
Can a foreigner own an apartment in Bali?
Yes, as a unit title, if the price is at least Rp 2 billion (PP 18/2021 Art. 71; Kepmen ATR/BPN 1241/2022). Most apartments listed in Bali are leasehold, though: 491 of the 500 on our area pages under IDR 10B on 2 October 2026.
Is a hotel-branded unit freehold?
Not for a foreign buyer. At best it's a unit title under the apartment rules; often it's a lease or only a contract with the developer or operator. Ask which one before paying.
Can I rent out my Hak Pakai villa to holiday guests?
A Hak Pakai home is granted for residence (PP 18/2021 Art. 72), and a foreign individual can't hold the licence for holiday rental. Ask a notary what your structure allows before you buy.
General information, not legal or tax advice. Checked 30 September 2026. Confirm the title, the lease and the permits for a specific property with a licensed notary (PPAT).
How we measured
Counts come from the "What your budget buys" panel on each area's villas-for-sale page, checked 2 October 2026, summed across 11 areas. The under-IDR-2B band is part of the under-IDR-3B band, so only the last three rows of the first table add up. The panel counts villas (including houses and townhouses) and apartments by tenure, from 4 to 9 sources per area, one entry per property. We don't publish apartment medians or a hotel-branded category, so this page uses none. Legal points come from the regulations named, checked 30 September 2026.