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The register
Indonesian property rules change and enforcement changes faster. Every entry carries a review date, and where an official source exists we name it. Overdue is worked out against today, not stamped by hand, so the register cannot quietly go stale on you.
2 past its review date21 entries · register last updated 1 Sept 2026
15 m, measured to the roof plane
Buildings in Bali are limited to 15 metres above the ground on which they stand, under Article 100 of the provincial spatial plan. Height is measured from ground level to the intersection of the vertical plane of the structure and the sloping plane of the roof, which gives traditional roof forms room. The exceptions are airport navigation, places of worship, defence, disaster mitigation and rescue, telecommunications, hazard monitoring, navigation towers, power generation and transmission, and hospitals to a maximum of five storeys. Tourist accommodation is not among them.
Use and access rules, not a new setback distance
Perda Provinsi Bali No. 3 of 2026 protects the beach and the coastal setback as sacred space and as the working ground of coastal communities. It guarantees access and processional routes for customary ceremony including melasti, nyegara gunung and village nyepi segara, protects the placing of ceremonial apparatus and a radius around existing sacred sites, and treats the beach as public space that cannot be privately appropriated. It prohibits obstructing or restricting ceremonial access, damaging or moving ceremonial apparatus without the consent of the authorities or the local Desa Adat, defiling the sanctity of a ceremonial site, and disturbing a ritual. Sanctions run to written warning, suspension of the activity, closure of the site, revocation or cancellation of permits, demolition of buildings and restoration of the space. It works inside the setback line already established rather than redrawing it.
No province-wide permit ban
There is no Bali-wide statutory ban on new hotel and villa permits as at 1 September 2026. What exists is narrower and aimed at land conversion. Governor's Instruction No. 5 of 2025 directs regents and mayors not to approve conversion of agricultural land, including sustainable food agriculture land and baseline paddy area, to non-agricultural use, and runs until a provincial regulation replaces it. A partial pause on commercial spatial-conformity approvals in South Badung and Ubud was recommended by the provincial spatial planning agency in June 2026 but not enacted.
Prohibited, with demolition among the sanctions
Perda Provinsi Bali No. 4 of 2026 controls the conversion of productive agricultural land and prohibits nominee landholding, the arrangement in which an Indonesian name is registered as owner of land a foreign national actually controls. The prohibition bites on anyone acting as intermediary, facilitator or provider of the means by which a foreign national comes to control land that way, so it reaches the adviser and the arranger as well as the parties. Administrative sanctions run to written warning, suspension of the activity, closure of the site, revocation or cancellation of permits, demolition of buildings, restoration of the land, withdrawal of incentives and administrative fines, and the Perda leaves criminal liability under higher law intact.
100 m minimum from highest tide
The coastal setback runs inland from the highest tide line and is at least 100 metres wide under Presidential Regulation 51 of 2016. Regional governments set the actual line for their own coast against topography, coastal physical conditions, disaster risk, ecosystems, public access and drainage, and the adopted line can be wider than the national floor. In the spatial plan the strip is a protection zone, not a buildable one.
Required before licensing, valid 3 years
Kesesuaian Kegiatan Pemanfaatan Ruang is the finding that a named activity at named coordinates matches the spatial plan, obtained through OSS. Where a detailed plan (RDTR) covers the location it is a confirmation issued within one working day; where none exists it is an approval assessed against higher-level plans and issued within twenty working days. It states the location, the permitted use, and the building coverage and floor area coefficients, and it lapses three years after issue.
Ministerial recommendation, or no conversion
Land inside the national protected paddy land map that has not yet been written into the local spatial plan as sustainable food agricultural land cannot be converted without a land-use-change recommendation from the minister responsible for land and spatial planning. Presidential Regulation 4 of 2026 took effect on 2 April 2026 and revoked Presidential Regulation 59 of 2019, which is the rule most published guidance still cites.
PBG, certificate and 20% built
A developer may only enter into a conditional sale agreement for an unbuilt house or apartment once it has certainty on the land ownership status, the terms agreed, the PBG, the availability of infrastructure and public utilities, and construction of at least twenty per cent. The certificate must be shown to the buyer and a certified copy of the PBG handed over at signature, and the twenty per cent is evidenced by a supervising or construction management consultant's report, not the developer's assertion.
Up to demolition and restoration of the site
Using land without a spatial conformity approval, or in breach of the one held, attracts administrative sanctions under national law. The list runs written warning, administrative fine, temporary suspension of the activity, suspension of public services, closure of the site, revocation of the approval, cancellation of the approval, demolition of the building, and restoration of the space to its planned function. Sanctions can be applied without a spatial audit first.
5% of acquisition value, buyer pays
Bea Perolehan Hak atas Tanah dan Bangunan is charged at five per cent of the acquisition value less a regionally-set tax-free threshold, and must be settled before the deed is executed. It applies to an acquisition of title – HGB or Hak Pakai – and not to a lease, which acquires none. Thresholds differ between regencies, so Badung and Gianyar are not the same sum on the same price.
20% withholding, treaty-reducible
Indonesia does not restrict a foreign shareholder taking profits out. A dividend paid to a non-resident shareholder is subject to twenty per cent withholding, reduced where a double tax treaty applies and where a certificate of tax residence is filed in advance. Relief is applied at the time of payment; sorting the paperwork afterwards turns it into a reclaim.
KITAS or KITAP, held throughout
A foreign individual may hold Hak Pakai over a residence only while they hold a valid Indonesian residence permit. If the permit lapses, the right must be transferred or released within a limited period, failing which it can be relinquished to the state. This is the constraint that decides whether Hak Pakai is available at all.
IDR 2.5bn, cut from IDR 10bn
BKPM Regulation No. 5 of 2025 reduced the minimum paid-up capital for a PT PMA from IDR 10 billion to IDR 2.5 billion. The separate requirement that total investment value exceed IDR 10 billion per business line per project location, excluding land and buildings, is unchanged and is routinely confused with it. Most published guidance still quotes the old paid-up figure.
10% final on gross rent, or corporate tax if run as accommodation
Ten per cent final tax on gross rent where land or buildings are let. Final and on gross: it does not shrink when costs rise. Where a property is run as short-stay accommodation rather than let on a conventional tenancy the treatment differs – an accommodation business through a PT PMA is generally taxed on profits under the ordinary corporate regime, currently twenty-two per cent, with regional hospitality charges normally billed to the guest on top. Which applies depends on the contracts.
6-24 months, or 5 years
KITAS is the limited stay permit, issued against a stated purpose and a sponsor, typically for six to twenty-four months and renewable. KITAP is the permanent stay permit, five years and renewable, generally reached after several consecutive years on a qualifying KITAS. Categories, thresholds and processing practice change often; confirm the current position before relying on it.
2.5% of transaction value, seller pays
The seller of land or buildings pays a final income tax of two and a half per cent of the transaction value under the standard regime. Paired with the buyer's BPHTB, roughly seven and a half per cent of a transaction goes to the state, and who bears which half is set by law rather than negotiated.
30 + 20 + 30 years
Hak Guna Bangunan runs 30 years, extendable 20, renewable 30 – eighty years if every extension is granted.
Tightening
Enforcement of the spatial plan has historically been light and is tightening. Demolitions have occurred.
No single official source · our reading
Attaches to plot and zoning
Short-stay rental requires Pondok Wisata. It attaches to the property and zoning, not the owner.
2021
Persetujuan Bangunan Gedung replaced IMB in 2021. Any document citing IMB post-2021 needs checking.
The entries above are the state’s. The one below is ours: a condition we impose on what we are willing to list, which no Indonesian authority requires of anyone.
NIB, PBG and SLF, or we delist
This one is ours, not the state's. Since March 2026 we will not list a development without a valid NIB, a sighted PBG and, where the building is complete, an SLF. We delist anything that fails.
No source to cite · this one is ours