balivillacareWhat the PBG building approval costs in Bali: the retribution formula
Key takeaways
- The PBG levy is a levy on the region's issuing of the PBG (UU 1/2022 Pasal 88).
- It is floor area × (locality index × unit price) × integrated index × built-building index.
- The locality index is 0.5% in Badung; the unit price is set every year by the Regent.
- The function index is 0.7 for business, 0.15-0.17 for housing — and Badung's table has no villa row.
- It is paid after the amount is set, and before the PBG is issued, and covers the technical review, the PBG, inspections, the SLF and its plaque.
A villa's building approval is not a flat fee. The regency calculates a levy from the floor area, a set of indices for function, complexity, permanence and height, and a unit price it updates each year. This page reads the 2022 regional tax law, the 2021 building regulation, and the Badung and Denpasar Perda that set the formula. What a PBG is.
Seven terms in the levy formula
The terms in the Perda's annex.
| Term | What it is | Why an owner meets it |
|---|---|---|
| Retribusi PBG | The building approval levy. | Paid before the PBG issues. |
| LLt | Total floor area. | Floors plus covered areas. |
| Ilo | Locality index. | 0.5% in Badung. |
| SHST | Top standard unit price. | Set yearly by the Regent. |
| It / If | Integrated / function index. | 0.7 for business, 0.15-0.17 for housing. |
| Ibg | Built-building index. | 1 for new buildings; lower for renovation. |
| Prasarana | Site works. | Pools and fences priced separately. |
The formula and its indices
UU 1/2022 makes the building approval an object of the certain-licensing levy, a charge on the region's issuing of the PBG (Pasal 87-88). PP 16/2021 sets the levy from an integrated index and a unit price, the index depending on the building's function and classification and the unit price set by the regency (Pasal 261(3)-(5)). Badung's Perda gives the formula: Nr = LLt × (Ilo × SHST) × It × Ibg, with It = If × Σ(bp × Ip) × Fm (Lampiran VIII E). Denpasar's Perda uses the same formula (Lampiran III).
| Value | Source | |
|---|---|---|
| Function index If | Business 0.7; MSME prototype 0.5; housing 0.15 (<100 m²) or 0.17; mixed 0.6-0.8 | Lampiran VIII B |
| Complexity, weight 0.3 | Simple 1, not simple 2 | Lampiran VIII B |
| Permanence, weight 0.2 | Permanent 2, temporary 1 | Lampiran VIII B |
| Height, weight 0.5 | Floor coefficient: 1 floor 1; 2 floors 1.090; 3 floors 1.120; 4 floors 1.135 | Lampiran VIII |
| Ownership factor Fm | Private or business 1; state 0 | Lampiran VIII B |
| Built-building index Ibg | New 1; medium renovation 0.225; heavy renovation 0.325 | Lampiran VIII |
The unit price
SHST, the top standard unit price, follows the state building unit price and is set every year by the Regent (Badung) or the Mayor, using the public works ministry's calculator (Denpasar). The rupiah figure is in that decision, not the Perda. A review of the tariff covers only the unit price table and the locality index (Perda Badung Pasal 97(4)).
The locality index
Badung sets it at 0.5% for every function and road class. Denpasar's table varies by function and road, between 0.4 and 0.5 for housing and business.
Budgeting a villa build or renovation?
Tell us the regency and the floor area. Five questions, and your details are the last step.
A worked example, and the villa question
For a new, permanent, simple two-storey building of 300 m² in Badung: the sum of weighted indices is 0.3 × 1 + 0.2 × 2 + 0.5 × 1.090 = 1.245. With the business function index, It = 0.7 × 1.245 = 0.8715; with the housing index, 0.17 × 1.245 = 0.2117.
| Levy as a multiple of SHST | Working | |
|---|---|---|
| Business function (If 0.7) | 1.31 × SHST | 300 × 0.5% × 0.8715 × 1 |
| Housing function (If 0.17) | 0.32 × SHST | 300 × 0.5% × 0.2117 × 1 |
| Swimming pool, 40 m² | IDR 400,000 | 40 × IDR 10,000 |
| Fence, 80 m | IDR 360,000 | 80 × IDR 4,500 |
The levy for the building is a multiple of the year's SHST per m²: about 1.31 times it as a business building, 0.32 times as housing. Reading the height weight against the floor-count coefficient is our reading of the annex.
Business or housing?
Badung's function table has business, MSME prototype, housing, religious, special, social-cultural and mixed rows, and no villa or hotel row. A villa let to tourists is a business in tax and licensing terms; whether the regency classifies its building as business, housing or mixed use for the levy is its decision, and the gap is roughly four times. Mixed use sits at 0.6 or 0.8. The permit sequence.
Renovation
For work on an existing building the built-building index falls to 0.225 for medium and 0.325 for heavy renovation, so the same floor area costs a fraction of a new build's levy.
When it is paid, and what it buys
The owner registers the PBG application through SIMBG, the planning consultation is free (PP 16/2021 Pasal 253), the region sets the levy amount, the applicant pays, and the licensing office issues the PBG on proof of payment (Pasal 261). In Badung the levy covers the technical-standard review, the PBG itself, building inspections, the SLF and SBKBG, and printing the SLF plaque (Lampiran VIII E) — the SLF is not a separate charge. The SLF. Badung's 2025 amendment to the Perda, in force from January 2026, does not amend the PBG annex.
The application, step by step
- Design. A certified design provider prepares the technical drawings, except for the smallest houses (PP 16/2021 Pasal 252). Designers and builders.
- Register in SIMBG. The owner or applicant registers the application before construction (Pasal 253).
- Consultation. The technical review is a consultation, free of charge (Pasal 253(8)).
- Levy set. The region applies the formula with the year's SHST, the indices for the building's function and classification, and the floor area (Pasal 261(3)-(5)).
- Pay, then issue. The applicant pays; the licensing office issues the PBG on proof of payment (Pasal 261(6)-(7)).
Denpasar against Badung
Denpasar's Perda uses the same formula, the same function index values and the same floor coefficients, and prices swimming pools the same way; its unit price is calculated in the public works ministry's application and set by the Mayor (Perda Denpasar 5/2023 Lampiran III). The visible difference is the locality index: Badung applies 0.5% across the board, while Denpasar's table runs from 0.4 to 0.5 depending on function and road class — for example 0.4 for housing on an environmental road.
What this page does not cover
- This year's SHST in rupiah. We could not find the Regent's decision.
- Gianyar and other regencies' Perda.
- Consultants' and architects' fees.
Common questions
How much does a PBG cost for a Bali villa?
The levy is calculated: floor area × (locality index × unit price) × integrated index × built-building index (Perda Badung 7/2023). The unit price is set each year by the Regent, so the rupiah amount depends on that year's decision.
What index applies to a rental villa?
Badung's table has business 0.7 and housing 0.15-0.17, and no villa row. Which function a regency gives a villa let to tourists is its call; the difference is about four times.
Is the swimming pool charged?
Yes, as site works: IDR 10,000 per m² for a swimming pool and IDR 4,500 per meter of fence in Badung.
When is the PBG levy paid?
After the amount is set, and before the PBG is issued: the licensing office issues it on proof of payment (PP 16/2021 Pasal 261).
Does the levy include the SLF?
Badung's Perda says it covers the technical review, the PBG, building inspections, the SLF and its plaque.
Sources cited on this page
- UU No. 1 Tahun 2022 — Pasal 87-88
- PP No. 16 Tahun 2021 — Pasal 253, 261
- Perda Kabupaten Badung No. 7 Tahun 2023 — Pasal 91-97, Lampiran VIII
- Perda Kota Denpasar No. 5 Tahun 2023 — Pasal 60-65, Lampiran III
Every figure above links to the source it was read from. This page was last changed on 17 October 2026. How we check this.