balipropertyguideBali annual property tax (PBB): what Denpasar and Tabanan actually charge
Every Bali cost guide gives the 0.5% national ceiling. The regional by-laws set the real rate, the tax-free value and who pays — and on a lease, who pays is the surprise.
PBB, PBB-P2, NJOP, NJOPTKP: twelve questions and whose rule answers each
Annual property tax in Bali is not one tax with one rate. It is a national ceiling and nine regional by-laws, one per regency or city. We have read two of them — Kota Denpasar’s and Kabupaten Tabanan’s — and the table answers each common question from the one that applies.
| What people search | Whose rule | What it says |
|---|---|---|
| “PBB”, “PBB-P2”, “land and building tax” | The annual regional tax on land and buildings. | Capped nationally at 0.5%; the rate is the region’s.Law 1/2022 (HKPD) art. 41(1) |
| “PBB rate Denpasar” | Kota Denpasar | 0.1% on NJOP up to IDR 1 billion, 0.2% above it.Denpasar Perda 5/2023 art. 8(1) |
| “PBB rate Tabanan” | Kabupaten Tabanan | 0.1% on NJOP up to IDR 1 billion, 0.2% above it.Tabanan Perda 13/2023 art. 8(1) |
| “NJOP” | The assessed value the tax is based on. | Revalued every three years in Denpasar.Denpasar Perda 5/2023 art. 6(5) |
| “NJOPTKP”, “tax-free value” | Kota Denpasar | IDR 15 million per taxpayer, on one object.Denpasar Perda 5/2023 art. 6(3) |
| “NJOPTKP” | Kabupaten Tabanan | IDR 10 million per taxpayer.Tabanan Perda 13/2023 art. 7(3) |
| “Taxable percentage” | Kota Denpasar | The base is between 20% and 100% of NJOP, after the tax-free value.Denpasar Perda 5/2023 art. 7(1) |
| “Rice field tax”, “sawah” | Kota Denpasar | 0% for food and livestock land, designated urban agricultural green space, and low-income households.Denpasar Perda 5/2023 art. 8(2) |
| “Rice field tax”, “green belt” | Kabupaten Tabanan | 0.09% for food and livestock land; 0.05% or 0.1% for green-belt land.Tabanan Perda 13/2023 art. 8(2) |
| “Who pays PBB on a leased villa?” | Kota Denpasar | The taxpayer is whoever holds a right over the land or benefits from it, or owns, controls or benefits from the building.Denpasar Perda 5/2023 art. 5(1) |
| “I bought in March — which year’s bill?” | Kota Denpasar | The tax follows the state of the property on 1 January.Denpasar Perda 5/2023 art. 9(3) |
| “PBB Canggu”, “PBB Ubud” | Badung, Gianyar | Not published here: we have not obtained either by-law.Our analysis — no regulation sets this |
The last row is the honest one. Canggu, Seminyak and Uluwatu are in Badung and Ubud is in Gianyar; neither by-law was obtainable, so neither gets a number here.
How the bill is built, in four steps
Both by-laws build the bill the same way, following Law 1/2022. The steps are the articles.
1. NJOP — the assessed value
The base is NJOP, set by the Mayor or Regent and revalued every three years (Denpasar Perda 5/2023 art. 6(5)). It is an administrative value, not your purchase price. What NJOP is, and where else it bites.
2. Minus the tax-free NJOP
IDR 15 million per taxpayer in Denpasar (Denpasar Perda 5/2023 art. 6(3)); IDR 10 million in Tabanan (Tabanan Perda 13/2023 art. 7(3)). Given once per taxpayer per region per year, on one object.
3. Times a percentage between 20% and 100%
The taxable base is between 20% and 100% of NJOP after that deduction (Denpasar Perda 5/2023 art. 7(1); Tabanan art. 7(7) is identical). Which percentage applies to which group of properties is delegated to a Mayoral or Regent regulation, which we have not read — so the example below shows both ends.
4. Times the rate
0.1% on NJOP up to IDR 1 billion, 0.2% above it (Denpasar Perda 5/2023 art. 8(1)). Tabanan’s rate is the same (Tabanan Perda 13/2023 art. 8(1)). Both sit well under the national ceiling of 0.5%.
A worked example, and why it is a range
Take a villa with an NJOP of IDR 3,000,000,000. The rate band is 0.2%, because NJOP is above IDR 1 billion. What we cannot fix is the percentage in step 3, so here are both ends of it.
| Where | NJOP (example) | Tax-free NJOP | Bill if base is 20% | Bill if base is 100% | Articles used |
|---|---|---|---|---|---|
| Kota Denpasar | IDR 3,000,000,000 | IDR 15,000,000 | IDR 1,194,000 | IDR 5,970,000 | Denpasar Perda 5/2023 arts. 6(3), 7(1), 8(1) |
| Kabupaten Tabanan | IDR 3,000,000,000 | IDR 10,000,000 | IDR 1,196,000 | IDR 5,980,000 | Tabanan Perda 13/2023 arts. 7(3), 7(7), 8(1) |
This is our arithmetic on the articles cited, not an assessment. The real bill is on the SPPT the regional revenue office issues, and it is worth asking the seller for the last three. What the example does show is scale: at a IDR 3,000,000,000 NJOP, the annual charge in these two jurisdictions is somewhere between about IDR 1,194,000 and IDR 5,980,000 — small against the purchase price, and five times larger at one end of the range than the other.
Who the tax attaches to — and why that matters on a lease
Denpasar’s by-law does not make the certificate holder the taxpayer. It makes the taxpayer whoever holds a right over the land or benefits from it, or owns, controls or benefits from the building (Denpasar Perda 5/2023 art. 5(1)). The words are secara nyata — in fact.
For a foreign buyer on a lease that is the whole point. You do not hold the land’s certificate, but you control and benefit from the building, and the by-law’s test reaches you. Our reading: settle in the lease who pays PBB for every year of the term, and ask to see the SPPTs, because a lease silent on it leaves a recurring bill to be argued about for twenty-five years. What the lease has to carry.
The same by-law fixes the timing: the tax follows the state of the property on 1 January (Denpasar Perda 5/2023 art. 9(3)). A purchase in March does not move that year’s liability; the sale contract has to.
Land use changes the rate
Both by-laws treat farmland differently, which is the tax side of the zoning question.
Denpasar sets 0% for food and livestock land, designated urban agricultural green space, and low-income households (Denpasar Perda 5/2023 art. 8(2)).
Tabanan sets 0.09% for food and livestock land; 0.05% or 0.1% for green-belt land (Tabanan Perda 13/2023 art. 8(2)).
A rice field bought to build a villa on is taxed as a rice field until it is not one. When the land use changes, so does the rate — and the zoning rules decide whether it can change at all. What the spatial plan allows on food-crop land.
Two by-laws side by side
Set next to each other, the two by-laws agree on the headline rate and differ in the details a buyer notices later.
| Kota Denpasar (Perda 5/2023) | Kabupaten Tabanan (Perda 13/2023) | |
|---|---|---|
| Rate | 0.1% on NJOP up to IDR 1 billion, 0.2% above itDenpasar Perda 5/2023 art. 8(1) | 0.1% on NJOP up to IDR 1 billion, 0.2% above itTabanan Perda 13/2023 art. 8(1) |
| Tax-free NJOP | IDR 15 millionDenpasar Perda 5/2023 art. 6(3) | IDR 10 millionTabanan Perda 13/2023 art. 7(3) |
| Food and livestock land | 0%Denpasar Perda 5/2023 art. 8(2) | 0.09%Tabanan Perda 13/2023 art. 8(2) |
| Base | 20%–100% of NJOPDenpasar Perda 5/2023 art. 7(1) | 20%–100% of NJOPTabanan Perda 13/2023 art. 7(7) |
Denpasar’s by-law was amended in 2025 (Perda 2/2025). The amendment changes articles 1, 26, 39, 43 and 65 — advertising tax and administration — and none of the articles on this page. Tabanan’s regional legal database lists no amending by-law through 2025.
We are not a tax office or adviser. We are paid a fixed fee per enquiry whether you buy or not, and this page quotes the by-laws so you can check the SPPT against them.
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Questions on this page
How much is property tax (PBB) in Bali?
It depends on the regency or city. Law 1/2022 caps PBB-P2 at 0.5% of the base. Denpasar (Perda 5/2023 art. 8(1)) and Tabanan (Perda 13/2023 art. 8(1)) both set 0.1% where NJOP is up to IDR 1 billion and 0.2% above it, applied to a base of 20% to 100% of NJOP after a tax-free amount. We have not obtained Badung's or Gianyar's by-laws, which cover Canggu, Seminyak, Uluwatu and Ubud.
What is the tax-free NJOP in Denpasar and Tabanan?
IDR 15 million per taxpayer in Denpasar (Perda 5/2023 art. 6(3)) and IDR 10 million in Tabanan (Perda 13/2023 art. 7(3)). In both, a taxpayer with several objects in the same region gets it on one of them per year.
Who pays PBB on a leasehold villa in Bali?
Denpasar's by-law makes the taxpayer whoever actually holds a right over the land or benefits from it, or owns, controls or benefits from the building (Perda 5/2023 art. 5(1)). The test is factual rather than who holds the certificate, so a lessee can be the person the tax attaches to. Who reimburses whom is a matter for the lease.
How often is NJOP revised?
Denpasar sets NJOP every three years, or annually for certain objects as the area develops (Perda 5/2023 art. 6(5)); Tabanan's by-law says the same at article 7(8). The figure itself is set by the Mayor or the Regent.
Is there lower PBB for rice fields?
Yes, in both. Denpasar sets 0% for food and livestock production land, land designated as urban agricultural green space, and low-income households (art. 8(2)). Tabanan sets 0.09% for food and livestock land and 0.05% or 0.1% for green-belt land (art. 8(2)).
If I buy mid-year, who pays that year's PBB?
The tax is assessed on the state of the property on 1 January (Denpasar Perda 5/2023 art. 9(3)). So the person liable on 1 January is the reference point; how the year's bill is shared between buyer and seller is a term of the sale, not of the by-law.
Sources cited on this page
- Kota Denpasar Perda 5/2023 on regional taxes — arts. 5–9 (Denpasar JDIH)
- Kabupaten Tabanan Perda 13/2023 on regional taxes — arts. 7, 8 (Tabanan JDIH)
- Law 1/2022 (HKPD) art. 41 — the national ceiling
Every rule above was read in the Indonesian original on 20 September 2026, not from an English summary. How we check this.