What the buyer pays on a house or apartment: BPHTB (land and building acquisition duty), PPN on new property from a developer, and the 2026 PPN DTP incentive.
| Tax | Rate | Base | Paid to |
|---|---|---|---|
| BPHTB — Bea Perolehan Hak atas Tanah dan Bangunan | Up to 5% | Transaction value or NJOP, whichever is higher, minus NPOPTKP | Regional government, before the deed is signed |
| PPN — new property from a PKP developer | 11% effective (12% × 11/12) | Selling price | Charged by the developer |
| PPnBM — luxury residences | 20% | Houses and apartments of Rp30 billion and above | Charged by the developer |
The seller separately pays a 2.5% final income tax on the sale price — see the property sale calculator.
BPHTB is a regional tax governed by UU HKPD (UU 1/2022). The base is the acquisition value (NPOP): normally the transaction price, but the local NJOP (the official PBB valuation) if that is higher. Each region sets its own NPOPTKP, a deductible amount of at least Rp80 million for ordinary purchases and at least Rp300 million for inheritance or gifts within the family. The rate is capped at 5%.
Under PMK 90/2025, the government pays 100% of the PPN on the first Rp2 billion of the price of new homes and apartments costing up to Rp5 billion, for handovers during the whole of 2026. Conditions:
On a Rp1.5 billion home the whole PPN is covered. On a Rp3 billion home, PPN is due only on the Rp1 billion above the first Rp2 billion. Homes over Rp5 billion get no relief at all.
Notary/PPAT fees (up to 1% of the price), mortgage costs and land office charges are not included. Check NJOP, local BPHTB rules and DTP eligibility with your PPAT and the developer.