Section

Tax

Transaction taxes, rental income tax, NPWP and what actually gets enforced.

• What taxes do you pay when buying property in Bali?

  Around 5% for the buyer on a titled transfer — and zero on a leasehold, which is a bigger deal than it sounds.

• What tax do you owe on villa rental income in Bali?

  10% final for a resident individual, 20% for a non-resident, corporate rates inside a PT PMA. Plus a 10% regional tax the platforms do not collect for you.

• When do you become an Indonesian tax resident, and do you need an NPWP?

  183 days, and then Indonesia taxes your worldwide income. Most long-stay foreigners have not done this arithmetic.