One-off costs at purchase
- BPHTB (acquisition tax) — 5% of the taxable transaction value above a small regional threshold, paid by the buyer.
- Seller's income tax (PPh) — a final 2.5% of the transaction value, paid by the seller, though this is sometimes negotiated into the price.
- Notary / PPAT fees — typically 0.5–1% of the price, for drafting and registering the deed. Often split or negotiated between buyer and seller.
- PPN (VAT), 11% — applies if you're buying new from a developer or another PKP-registered (VAT-registered) seller; most private resale sellers are not PKP, so PPN usually doesn't apply on a secondhand purchase from an individual.
- Certificate/title conversion costs — converting to Hak Pakai or setting up HGB under a PT PMA has its own processing fees at the land office (BPN), on top of the notary's fee.
Ongoing, every year
PBB (land and building tax) is small relative to the property's value, billed annually by the local government based on the assessed value (NJOP), not the market price you paid.
If you're using an agent
Agent commission in Indonesia is customarily paid by the seller, not the buyer, and is already reflected in the listing price rather than added on top — confirm this with your agent for the specific listing regardless, since arrangements can vary.
Rough total, buyer's side
As a buyer, budget roughly 6–7% of the price on top of what you pay the seller — mostly BPHTB plus your share of notary fees — before any PT PMA setup or Hak Pakai conversion costs, which sit outside this range entirely.
General information, not tax advice. Rates, thresholds and who customarily pays what can change or vary by region and by negotiation — confirm the current figures for your specific transaction with a notary.