Buying and Selling Properties in Indonesia will incur additional costs in the form of taxes and other fees.
Buyers
For Buyers, these taxes and fees include:
| No | Costs | Estimation | E.g. for a IDR 500 million property |
| 1 | BPHTB (Bea Perolehan Hak atas Tanah dan Bangunan) | 5% of purchase price after deducting the NPOPTKP | IDR 22,500,000 |
| 2 | Title Transfer Fee (Biaya Balik Nama) | 2% of purchase price | IDR 10,000,000 |
| 3 | Sale and Purchase Deed (Akte Jual Beli) | 1% of purchase price | IDR 5,000,000 |
| 4 | Certificate authenticity check | IDR 100,000 | IDR 100,000 |
Sellers
For Sellers, these taxes and fees include:
| No | Costs | Estimation | E.g. for a IDR 500 million property |
| 1 | PPh (Pajak Penghasilan) | 2.5% of selling price | IDR 12,500,000 |
| 2 | Notaris fee / PPAT | 1% of selling price | IDR 5,000,000 |
| 3 | PBB (Pajak Bumi dan Bangunan) | 0.5% x NJKP x NJOP | IDR 200,000 |
Note: some of these costs may vary, depending on circumstances.