balivillacareProperty tax on a Bali villa
Key takeaways
- The annual land and building tax (PBB-P2) is the one Indonesian tax that falls on a villa whether or not it is let. The national ceiling is 0.5%.
- Badung and Denpasar charge 0.1% a year on NJOP up to IDR 1 billion and 0.2% above. Gianyar uses a IDR 3 billion step — and a separate 0.4–0.5%reported for property used for business.
- The rate is applied to only 20–100% of NJOP after a non-taxable slice, and that percentage is set by the regent or mayor. The headline rate does not tell you the bill.
- The taxpayer is whoever actually holds or benefits from the property — which on a leasehold can be the lessee. A lease should say who pays.
Every tax page about Bali villas is about the rent. This one is about the tax that arrives in a year when there was no rent at all.
How to read the numbers on this page. A figure with no marker is quoted from a primary source and linked at the foot of the page. reported means the company that charges it publishes no public rate card, so the range comes from trade reporting rather than from the charging party. modelled means it came out of the model set out on the methodology page, which you can disagree with line by line.
Five taxes with overlapping names
Owners confuse these constantly, and the confusion is expensive in both directions: budgeting for a tax you do not owe, and not budgeting for one you do. Only the first five rows below are the annual property tax.
| What people call it | What it legally is | When it bites a villa owner |
|---|---|---|
| PBB, PBB-P2, “property tax”, “land and building tax” | The annual tax on holding land and buildings — Pajak Bumi dan Bangunan Perdesaan dan Perkotaan. Set nationally with a ceiling of 0.5% and locally by each regency. | Every calendar year, whether the villa is let, empty or being renovated. It is the one tax here that has nothing to do with guests. |
| SPPT | The notice the regency sends telling the taxpayer how much PBB-P2 is owed. | It is how the bill actually arrives. If nobody has seen one for your villa, find out whose name it goes to. |
| NJOP | The government's assessed value of the land and building — not the price you paid, and not a valuation you commission. | The number the tax is built on. Badung resets it every three years, or yearly for some properties. |
| NJOPTKP | A non-taxable slice of NJOP. At least IDR 10,000,000 nationally; each regency sets its own. | Given on only one property per taxpayer per regency. A second villa in the same regency does not get it. |
| “The assessment percentage” | The share of NJOP (after the non-taxable slice) the rate is applied to: 20–100% of NJOP, set by the regent or mayor. | Form of use is one of the listed factors. This, not the headline rate, is where two similar villas can end up with very different bills. |
| “Business-use rate” | In Gianyar only, a separate PBB-P2 rate for property used for business activity. | 0.4–0.5%reported against 0.1%–0.2% for housing — up to five times as much. |
| PBJT on accommodation, “hotel tax” | The tax on letting the villa, charged on what the guest pays. Not a property tax. | Only when the villa is let for a month or less. It is 10% in all three villa regencies. |
| PPh final on rent | Income tax on rental income, 10% of the gross. | Only when there is rent. Not reduced by expenses. |
| BPHTB | The tax on acquiring rights to land or a building, capped at 5%. | Once, when the villa is bought or the right is transferred. Not annual, and not a running cost. |
| “Villa tax”, “tourism tax” | Not legal terms. Usually means the accommodation tax; sometimes the visitor levy. | The visitor levy is the guest's, IDR 150,000 per foreign visitor, once per trip. It never lands on the owner. |
What each regency actually sets
The Act fixes a ceiling and leaves the rest to each regency’s own regulation. All three were read for this page. Two were read from copies on the regency’s own revenue office servers; the third from a copy of the text held elsewhere, and its figures carry the reported marker for that reason.
| Badung RegencySeminyak, Canggu, Uluwatu | Gianyar RegencyUbud | Denpasar CitySanur | |
|---|---|---|---|
| Regulation | Perda Kab. Badung No. 7 Tahun 2023 | Perda Kab. Gianyar No. 7 Tahun 2023 | Perda Kota Denpasar No. 5 Tahun 2023 |
| Accommodation tax on letting | 10% | 10%reported | 10% |
| Property tax, housing | 0.1% / 0.2% a year | 0.1%reported / 0.2%reported a year | 0.1% / 0.2% a year |
| Where the rate steps up | NJOP above IDR 1 billion | NJOP above IDR 3 billion | NJOP above IDR 1 billion |
| Property used for business | No separate rate in the regulation | 0.4–0.5%reported | No separate rate in the regulation |
| Non-taxable slice of NJOP | IDR 26,000,000 | IDR 10,000,000reported | IDR 15,000,000 |
| Value the rate is applied to | 20–100% of NJOP after the non-taxable slice | 20–100% of NJOP after the non-taxable slice | 20–100% of NJOP after the non-taxable slice |
| Status of the text | Amended by Perda No. 8 Tahun 2025 — levies only; the tax articles used here are unchanged. | Enacted 5 December 2023. Read from an aggregator's copy of the text; a government-hosted copy could not be retrieved. | Amended by Perda No. 2 Tahun 2025 at other articles; the tax articles used here are unchanged. |
Accommodation tax: the same everywhere
All three set the tax on letting at 10% — the national ceiling under UU No. 1 Tahun 2022 Pasal 58. The Badung and Denpasar texts both name vila explicitly among accommodation services, and Denpasar adds “a private residence functioning as a hotel”. How that tax works, and the one-month exception.
Property tax: similar on paper, different in Ubud
Badung and Denpasar have the same two-band structure with the step at IDR 1 billion of NJOP. Gianyar steps at IDR 3 billion, and then does something the other two do not: a separate rate for property used for business activity, at 0.4–0.5%reported — the upper end being the national ceiling, and four to five times the housing rate.
Whether a villa let to guests is assessed as housing or as business use is the regency’s classification. This page cannot tell you which your villa is, and neither can anybody who has not seen its assessment. What it can tell you is that in Gianyar the question exists and matters, which is not true of the other two. What else is different about Ubud.
The non-taxable slice differs by more than twice
Badung exempts the first IDR 26,000,000 of NJOP, Denpasar IDR 15,000,000, Gianyar the national minimum of IDR 10,000,000. It is given on one property per taxpayer per regency, so an owner with two villas in Canggu gets it once.
Not sure whose name the SPPT is in?
Start there. Five questions, and your details are the last step.
What the rate is actually applied to
This is the part the headline rates hide. Under UU No. 1 Tahun 2022 Pasal 42 the tax is the base multiplied by the rate, and the base under Pasal 40 ayat (5) is not NJOP. It is:
- NJOP, the regency’s assessed value,
- minus the non-taxable slice,
- times an assessment percentage between 20% and 100%, set by the regent or mayor.
Both the Badung and the Denpasar regulations list what decides that percentage: the rise in NJOP on revaluation, the form of use of the property, and the clustering of NJOP within the regency. So two villas with the same NJOP can carry different bills, and the difference is decided by a regulation below the Perda that this page has not read.
The formula, worked across the whole band
To show the shape rather than a bill, here is one hypothetical property with an NJOP of IDR 5 billion — chosen because it clears every threshold, not because it is typical — run at the bottom and top of the permitted assessment band:
| At 20% assessment | At 100% assessment | In USD | |
|---|---|---|---|
| Badung, housing rate | IDR 1,989,600 | IDR 9,948,000 | USD 112–561 |
| Denpasar, housing rate | IDR 1,994,000 | IDR 9,970,000 | USD 112–562 |
| Gianyar, housing rate | IDR 1,996,000 | IDR 9,980,000 | USD 112–562 |
| Gianyar, if assessed as business use | IDR 4,990,000 | IDR 24,950,000 | USD 281–1,406 |
Two things stand out. The assessment percentage moves the bill five-fold on its own, which is more than the difference between regencies. And in Gianyar, business-use classification moves it by as much again. Both are decided by assessment, not by the rate on the page.
Who pays, on a leasehold
Most foreign owners in Bali hold a lease rather than the title. That matters here because of how the Act defines the taxpayer. Pasal 39 makes it whoever actually holds a right to the land or benefits from it, and whoever owns, controls or benefits from the building. It does not stop at the name on the certificate.
What that means in practice
A lessee who controls and benefits from a villa can be the taxpayer, and leases in this market routinely assign the annual tax to the lessee. Whether yours does is in the lease, not in the law. If the lease is silent, that is worth a clause before it is worth an argument.
The two questions to settle
- Whose name is the SPPT issued in? The notice goes to somebody. If it is the landowner and the lease makes you liable, you are relying on them to pass it on.
- Who is paying it now, and can you see the receipt? An unpaid property tax is a liability that attaches to the property, and it is the kind of thing that surfaces at renewal or sale rather than when it was due.
The management contract should also say whether the manager handles this or whether it is outside their scope entirely — it usually is, and owners assume otherwise.
Where it sits in the whole picture
The annual property tax is small next to the costs that move with bookings, and it is the only one that does not move at all. That is its real significance: it belongs in the fixed column with staff at the statutory floor, not in the variable column with platform commission and the management fee. A year with no guests still carries it.
What this page deliberately does not tell you
- The assessment percentage for villas. Set by each regent’s or mayor’s regulation; not read for this page.
- Typical NJOP values. We have no source for them and have not published any. The IDR 5 billion above is a hypothetical input to show the formula.
- How recent revaluations have moved bills. There has been public reporting of large NJOP increases; we have not read the underlying assessments and do not repeat the figures.
- Penalties for late payment of PBB-P2. Not read for this round.
Common questions
How much is property tax on a villa in Bali?
The annual land and building tax (PBB-P2) is capped nationally at 0.5% by UU No. 1 Tahun 2022 Pasal 41. Badung and Denpasar set it at 0.1% a year on NJOP up to IDR 1 billion and 0.2% above; Gianyar sets 0.1% and 0.2% for housing with the step at IDR 3 billion, and a separate 0.4–0.5% for property used for business. But the rate is applied to only 20–100% of NJOP after a non-taxable slice, and that percentage is set by the regent or mayor, so the rate alone does not tell you the bill.
Who pays PBB on a leasehold villa?
The Act makes the taxpayer whoever actually holds a right to the land or benefits from it, and whoever owns, controls or benefits from the building (UU No. 1 Tahun 2022 Pasal 39). That can be the lessee rather than the name on the title, which is why a lease should say who pays. If yours does not, it is worth a clause — and worth asking whose name the SPPT is issued in.
Is PBB the same as the hotel tax on a villa?
No. PBB-P2 is a tax on holding land and buildings, owed every year whether or not the villa is let. The accommodation tax (PBJT) is a tax on letting, charged on what the guest pays, and only on stays of a month or less. They are different taxes under different articles, collected by the same regency.
Does a villa let to guests pay a higher property tax?
In Gianyar it can. Its regulation sets a separate rate for property used for business activity, at 0.4–0.5%, against 0.1–0.2% for housing. Whether a particular let villa is assessed as business use is the regency's classification. Badung and Denpasar have no separate business rate in the text, though both list the form of use among the factors that set the assessment percentage.
What is NJOP and can I see mine?
NJOP is the government's assessed value of the land and building, and it appears on the SPPT — the annual notice the regency issues. It is not the price you paid. Badung resets it every three years, or yearly for some properties. If you have never seen an SPPT for your villa, the first job is finding out whose name it is issued in.
Is there any property tax when I buy a villa?
That is a different tax: BPHTB, on acquiring rights to land or buildings, capped at 5% under UU No. 1 Tahun 2022 Pasal 47. It is paid once, at acquisition, and is not a running cost. This page is about the annual one.
Do I get the non-taxable allowance on two villas?
No. Under Pasal 40 ayat (4) of the Act, and repeated in the regency regulations, the non-taxable slice of NJOP is given on only one property per taxpayer per regency per year.
Can this page tell me my villa's bill?
No, and nothing online can without your SPPT. The bill depends on your NJOP, which only the regency assesses, and on the assessment percentage the regent or mayor sets for your class of property, which we have not read. What this page gives you is the formula and every rate in it, so that when the notice arrives you can check it.
Sources cited on this page
- UU No. 1 Tahun 2022 — official text, Pasal 38–42 (PBB-P2)
- Perda Kab. Badung No. 7 Tahun 2023 — Badung revenue office copy
- Perda Kab. Badung No. 8 Tahun 2025 — amending levies only
- Perda Kota Denpasar No. 5 Tahun 2023 — Denpasar revenue office copy
- Perda Kab. Gianyar No. 7 Tahun 2023 — aggregator copy of the text
- Bank Indonesia — JISDOR USD/IDR reference rate
Every figure above was read from the source it is attributed to on 20 September 2026. How we check this.