Indonesia Property Transfer Tax Calculator (BPHTB & PPh Final)

About the Indonesia Property Transfer Tax Calculator (BPHTB & PPh Final)

Work out the two taxes on a transfer of land or a house in Indonesia: the duty the buyer pays on acquiring it (Bea Perolehan Hak atas Tanah dan Bangunan, BPHTB), a regional tax of at most 5% of the acquisition value less a non-taxable value (NPOPTKP), and the final income tax the seller pays (PPh final), 2,5% of the gross value in most sales. It covers a sale, a gift, an inheritance or testamentary gift, an auction and an exchange.

Enter the price or market value and, if you have it, the NJOP from the land and building tax bill; the calculator uses the higher, takes off your region’s NPOPTKP (at least Rp 80.000.000 for a first acquisition, Rp 300.000.000 for an inheritance in the family) and applies your region’s rate. It shows who pays what, with the notary and PPAT fees if you add them. Nothing you type leaves your browser. Without a pass the page shows a free preview of your own result: the BPHTB and the first steps of the working, while the other figures stay hidden until you unlock them with a Pro pass.

How BPHTB is worked out

UU 1/2022 arts. 44–49 set the rules; each regency or city fixes its own rate and NPOPTKP in a regional regulation (Perda):

• Acquisition value (NPOP): the transaction price of a sale, the market value of a gift, an inheritance, a testamentary gift or an exchange, the price in the minutes of an auction. When it is not known, or lower than the NJOP used for the land and building tax (PBB) that year, the NJOP is the base.
• Non-taxable value (NPOPTKP): at least Rp 80.000.000 for the taxpayer’s first acquisition in the region, at least Rp 300.000.000 for an inheritance or testamentary gift to a parent, a child or the spouse; a region may set more.
• Rate: at most 5%.

BPHTB = rate × (NPOP − NPOPTKP). For a sale it is due when the sale and purchase agreement (PPJB) is signed, or the deed of sale (AJB) without one, and must be paid by the time the AJB is signed: the PPAT asks for the proof first (PP 35/2023 arts. 18 and 59–60). Transfers for government offices, worship, wakaf and the like are not taxed, and a region may exempt a low-income household’s first home.

The seller’s final PPh

The seller pays a final income tax on the gross value of the transfer (PP 34/2016 art. 2): 2,5% in general; 1% for a simple house or simple flat sold by a taxpayer whose main business is selling property; 0% for a transfer to the government, or to an enterprise with a special assignment, for public-interest land. The base is the price actually received (the price that should be received between related parties), or the market value for a gift or an exchange. It is paid before the deed is signed; a developer owes it on each payment it receives, the down payment included, by the 15th of the next month (art. 3). There is none on an inheritance, on a gift by an individual to a parent or child, or for an individual whose income is below the PTKP and who transfers for under Rp 60.000.000 (art. 6); the tax office gives that exemption with a certificate of exemption (surat keterangan bebas, SKB: PMK 81/2024 art. 200).

Limitations

• Regions set their own NPOPTKP, rate, reductions and exemptions, and some value property differently: check yours with the regional tax office (Bapenda) and enter its figures.
• VAT (PPN) on a new home bought from a developer, the land and building tax (PBB), the land office’s registration fees and any income tax of the person who receives a gift are not worked out.
• An exchange is worked out for one side at a time: each party owes BPHTB on what it receives and the final PPh on what it gives.
• Without a price or market value the seller’s final PPh is only an estimate on the NJOP: the tax is due on the value actually received.
• Notary and PPAT fees are what you enter; they are agreed with the notary.
• MySmartCoPilot is not a tax adviser or a law firm: the result is an estimate from the regulations, not tax or legal advice. Have the PPAT confirm the figures before a deed is signed.

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