balivillacareStamp duty on villa contracts and receipts
Key takeaways
- Stamp duty is a flat IDR 10,000 per document under UU No. 10 Tahun 2020, in force since 1 January 2021.
- It applies to agreements, notarial deeds and large receipts: a management contract, a lease, a notarial deed, and any receipt recording more than IDR 5,000,000.
- Each party owes it on the copy it receives. A document made abroad is owed by whoever benefits from it, when it is used in Indonesia.
- Staff wage receipts are exempt.
- An unstamped document is not void under the law, but using it in court means paying the duty plus a 100% sanction first.
Every contract in a villa's life — the management agreement, the lease, the receipt for a month's rent — runs into the same small tax. It is only ten thousand rupiah, which is exactly why it gets skipped, and why the rules on skipping it are worth knowing.
Eight words that come with a meterai
Stamp duty has its own vocabulary. These are the terms that decide whether a villa document owes it, who pays, and what happens if nobody did.
| Term | What it is | What it means for a villa |
|---|---|---|
| Bea meterai | Stamp duty — in the law's words, a tax on documents. | A flat IDR 10,000 per document. |
| Meterai tempel | The paper stamp stuck on and signed across. | The traditional way to pay. |
| Meterai elektronik, e-meterai | The electronic stamp. | For documents signed electronically — signing from abroad. |
| Pihak yang terutang | The party that owes the duty. | each party, on the copy it receives, unless agreed otherwise. |
| Pemeteraian kemudian | Later stamping of a document that was not stamped. | Duty plus a 100% sanction. |
| Surat perjanjian | An agreement. | A management contract or a lease. |
| Kuitansi | A receipt. | Stamped if it records more than IDR 5,000,000. |
| SSP | The tax payment slip. | The other way to pay, instead of a stamp. |
Which villa documents are stamped
UU No. 10 Tahun 2020 taxes documents made to record a civil matter, and documents used as evidence in court (Pasal 3). The list in ayat (2) reaches most of the paper a villa produces.
| Stamped? | Rule | |
|---|---|---|
| Management agreement | Yes | Agreement, Pasal 3 ayat (2) huruf a |
| Lease of the villa or the land | Yes | Agreement, Pasal 3 ayat (2) huruf a |
| Notarial deed and its copies | Yes | Pasal 3 ayat (2) huruf b |
| Receipt for more than IDR 5 million | Yes | Pasal 3 ayat (2) huruf g |
| Receipt for IDR 5 million or less | No | Below the threshold |
| Staff wage receipt | No | Exempt, Pasal 7 huruf c |
The receipt threshold
A receipt is stamped if it states an amount more than IDR 5,000,000 and records that money was received or a debt paid (Pasal 3 ayat (2) huruf g). A monthly rent receipt on a long let, or a manager's receipt for the owner's distribution, can easily be over it.
What is exempt
Pasal 7 lists what is never stamped. For a villa the useful one is huruf c: receipts for wages, allowances and other payments related to employment. The payroll does not need meterai. What staff cost.
Who pays, and when
Each party, on its own copy
Pasal 9: for a one-sided document, the party that receives it; for a document between two or more parties, each party on the copy it receives. The law then lets the parties agree otherwise (ayat (6)) — which is why many contracts say who bears it.
When it falls due
Pasal 8: an agreement or a notarial deed when it is signed; a receipt when it is handed to the person it is made for; a document made abroad when it is used in Indonesia.
Documents signed abroad
A contract signed outside Indonesia owes nothing until it is used in Indonesia, and then it is owed by the party that benefits from it (Pasal 9 ayat (5)). For an owner signing from home, that is usually the owner. Paying it electronically.
Management contract never stamped?
Tell us which part of Bali the villa is in. Five questions, and your details are the last step.
What an unstamped contract costs
The law does not say an unstamped agreement is void. It says the duty is still owed, and it provides a mechanism for collecting it.
Later stamping
A document whose duty was not paid, or not paid in full, is stamped later — pemeteraian kemudian — and so is any document before it is used as evidence in court (Pasal 17). The amount for an unstamped document is the duty plus an administrative sanction of 100% of it (Pasal 18). Where the tax office finds it unpaid, it can issue an assessment for the same (Pasal 19).
When it matters
For a villa, the moment is a dispute. A management agreement that ends badly is a document somebody will want to put before a court, and it goes through later stamping first. The amounts are small; the point is that the contract you are relying on should not be the one document with a loose end.
How long it can be collected
Stamp duty owed expires 5 years after it became due (Pasal 23).
How it is paid
Stamp duty is paid either with a stamp — the paper meterai tempel, the electronic meterai elektronik, or another form the Minister sets — or with a tax payment slip (UU No. 10 Tahun 2020, Pasal 12; PMK 134/2021, Pasal 3). A paper stamp is stuck on whole where the signature goes, and the signature runs partly across it with the date of signing (PMK 134/2021, Pasal 4 ayat (2)); an electronic one is affixed through the government's Electronic Stamp System.
Three villa documents, worked through
| Who owes it by default | When it falls due | |
|---|---|---|
| The management agreement | The owner on the owner's copy; the manager on the manager's | When it is signed |
| A tenant's receipt for a month's rent above the threshold | The tenant, who receives the receipt | When the receipt is handed over |
| An owner's receipt for a distribution above the threshold | The manager, who receives it | When it is handed over |
The pattern is that the party holding a document pays the duty on it. A contract that says who bears stamp duty overrides the default (Pasal 9 ayat (6)); one that says nothing leaves each party with its own copy to stamp.
The meterai in a management relationship
- The contract. Ask for a stamped copy for your side. The law makes each party responsible for its own copy.
- Receipts above the threshold. A manager handing over a distribution, or a tenant paying a month's rent, is a receipt the law stamps.
- Who pays. The contract can say. If it is silent, the default in Pasal 9 applies.
The other clauses worth reading and whether the contract needs a notary.
What this page does not cover
- Documents other than a villa's. Securities, auctions and bank documents are in the law but not here.
- Where to buy a stamp. Paper stamps and electronic stamps are sold through government channels and appointed distributors; which ones is not a legal question.
Common questions
How much is stamp duty in Indonesia?
A flat IDR 10,000 per document under UU No. 10 Tahun 2020, Pasal 5, charged once per document. The same rate applies whether the document is on paper or electronic.
Does a villa management agreement need a meterai?
Agreements are among the documents the law subjects to stamp duty (Pasal 3 ayat (2) huruf a), and the duty falls due when the agreement is signed (Pasal 8). Each party owes the duty on the copy it receives (Pasal 9 ayat (2)), unless they agree otherwise.
Does a receipt for villa rent need stamp duty?
A receipt that records an amount of money more than IDR 5,000,000 is subject to it (Pasal 3 ayat (2) huruf g), and the duty is due when the receipt is handed to the person it is made for. Receipts for staff wages are exempt (Pasal 7 huruf c).
Is an agreement without a meterai invalid?
Nothing in the Stamp Duty Law read for this page declares an unstamped agreement void. What it provides is that the duty is still owed, and that a document used as evidence in court must first be stamped later, at the duty plus a 100% administrative sanction (Pasal 17 and 18).
Who pays stamp duty on a contract signed abroad?
A document made outside Indonesia and used in Indonesia is owed by the party that benefits from it, and the duty falls due when it is used in Indonesia (Pasal 8 and Pasal 9 ayat (5)).
How long can unpaid stamp duty be collected?
Stamp duty owed expires five years after it became due (Pasal 23).
Do I need one stamp per page or per copy?
The law charges the duty once per document (Pasal 4), and for an agreement between two or more parties each party owes it on the copy it receives. The number of pages does not change it.
Sources cited on this page
- UU No. 10 Tahun 2020 — Bea Meterai, tax directorate copy
- UU No. 10 Tahun 2020 — BPK record
- PMK No. 134/PMK.03/2021 — stamp duty payment and the electronic stamp
Every figure above was read from the source it is attributed to on 20 September 2026. How we check this.