balipropertyguideNotary and PPAT fees in Bali: the caps the law sets
Notary costs are usually quoted as a range. Both offices have a statutory ceiling — 1% of the deed price for the PPAT, three bands for the notary — and the taxes are separate lines.
Biaya notaris, biaya PPAT, honorarium, AJB fee: ten names and the cap behind each
The cost of the notary is usually quoted as a range, or folded into a total with the taxes. Neither is necessary. Both offices have a statutory ceiling on what they may charge, and the taxes around them are separate lines with separate rules.
| What people search | What it actually is | What the law says |
|---|---|---|
| “Biaya PPAT”, “honorarium PPAT”, “AJB fee” | The PPAT’s fee for a land deed (sale, gift, transfer of a right) | 1% of the transaction price stated in the deed, witnesses included.PP 37/1998 art. 32(1) |
| “Plus the witnesses?” | Witness fees on a PPAT deed | Inside the same 1%, not on top of it.PP 37/1998 art. 32(1) |
| “What if they charge more?” | Charging above the cap | A light violation of the ppat's office.PP 24/2016, elucidation to art. 10 |
| “Biaya notaris”, “honorarium notaris” | The notary’s fee for a notarial deed (a lease, a PPJB, a company deed) | At most 2.5% up to idr 100 million, 1.5% up to idr 1 billion, and above that by agreement but not more than 1%.Law 30/2004 art. 36(3) |
| “Lease deed fee Bali” | A lease is a notarial deed, not a PPAT deed | So the notary tiers apply, on the deed’s value.Law 30/2004 art. 36(3) |
| “Small or social deed” | Deeds valued on their social function | At most idr 5 million.Law 30/2004 art. 36(4) |
| “Is the PPAT the same person as the notary?” | Two offices | Often one person, holding two appointments, with two different caps.PP 37/1998 art. 1(1) |
| “BPHTB”, “pajak pembeli” | The buyer’s acquisition duty | A tax, not a fee. Ceiling 5%.Law 1/2022 (HKPD) art. 47(1) |
| “PPh penjual” | The seller’s final income tax | A tax, not a fee: 2.5% of gross value.PP 34/2016 art. 2(1)(a) |
| “Biaya balik nama” | The Land Office’s registration charges | Set by a tariff regulation we have not read.Our analysis — no regulation sets this |
The last line is the one gap: the Land Office’s own registration charges are set by a tariff regulation this site has not read, so there is no figure for them here.
The PPAT: 1% of the deed price, witnesses included
The PPAT is the official who makes the deed a transfer of land is registered on — a sale, a gift, a contribution to a company. PP 24/1997 art. 37(1) makes a transfer only registrable on a PPAT deed. The fee for that deed is capped: 1% of the transaction price stated in the deed, witnesses included (PP 37/1998 art. 32(1)). PP 24/2016 restates the article word for word, and adds in its elucidation that charging more is a light violation of the PPAT's office (PP 24/2016, elucidation to art. 10).
Two details are easy to miss. The base is the price written in the deed, so the cap moves with the declared price. And the witnesses are inside the 1%, not an extra line.
The notary: three bands, and a lease is a notarial deed
Most foreign buyers in Bali never sign a PPAT deed for themselves, because what they acquire is a lease. A lease is made by a notary, and the notary’s fee is capped by the Notary Law on the economic value of the deed’s object: at most 2.5% up to IDR 100 million, 1.5% up to IDR 1 billion, and above that by agreement but not more than 1% (Law 30/2004 art. 36(3)). A deed valued on its social function instead is capped at at most IDR 5 million (Law 30/2004 art. 36(4)).
The statute gives bands, not steps. Our reading is that the band is chosen by the value of the whole deed; the text does not describe a marginal calculation, and nobody should rely on one without asking. Law 2/2014 amended much of the Notary Law but not article 36.
What the caps come to
Our arithmetic on the two articles, at four deed values. These are the most either office may charge for the deed itself, not what any particular notary does charge.
| Value in the deed | PPAT cap (1%) | Notary cap (by band) |
|---|---|---|
| IDR 80,000,000 | IDR 800,000 | IDR 2,000,000 |
| IDR 750,000,000 | IDR 7,500,000 | IDR 11,250,000 |
| IDR 3,000,000,000 | IDR 30,000,000 | IDR 30,000,000 |
| IDR 8,000,000,000 | IDR 80,000,000 | IDR 80,000,000 |
Above IDR 1 billion the two caps meet at 1%; below it the notary’s bands allow more than the PPAT’s cap does. On a IDR 750 million lease the ceiling is 1.5%. Ask for the fee as a figure, in writing, before the deed is drafted — and ask whether it includes the witnesses, the certificate check and the registration errands, because those are the lines that get added later.
Fees are not taxes
Most quoted “notary costs” in Bali bundle three different things: the fee, the buyer’s acquisition duty and the seller’s income tax. Only the first is the notary’s. BPHTB is capped at 5% nationally and set by each regency (Law 1/2022 (HKPD) art. 47(1)); the seller’s final income tax is 2.5% of the gross value (PP 34/2016 art. 2(1)(a)). Keep them on separate lines and each one can be checked against its rule. All the transfer costs, line by line. Who the notary and the PPAT are, and which deed needs which.
We do not introduce, rank or recommend notaries or PPATs. We are paid a fixed fee per enquiry whether you buy or not; this page gives you the caps so you can read any quote against them.
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Questions on this page
How much is the PPAT fee for buying land in Bali?
At most 1% of the transaction price stated in the deed, and that includes the witnesses' fees. The cap is PP 37/1998 article 32(1), restated unchanged by PP 24/2016. The same article requires a PPAT to act free of charge for a person unable to pay. The cap is a ceiling, not a price.
How much does a notary charge for a lease deed in Bali?
A lease is a notarial deed, so the Notary Law applies. Law 30/2004 article 36(3) caps the fee on a deed's economic value at 2.5% up to IDR 100 million, 1.5% up to IDR 1 billion, and above that by agreement but not more than 1%. Law 2/2014, which amended the Notary Law, did not change article 36.
Can a PPAT charge more than 1%?
No. The elucidation to article 10 of PP 24/2016 lists charging fees above the statutory limit as a light violation of the PPAT's office.
Are BPHTB and income tax part of the notary's fee?
No. BPHTB is the buyer's regional acquisition duty (capped at 5% by Law 1/2022) and the seller's final income tax is 2.5% of gross value under PP 34/2016. The notary or PPAT often collects or checks them, but they are taxes, not fees.
Is the notary the same as the PPAT?
They are two offices. A PPAT is a public official authorized to make authentic deeds over land rights (PP 37/1998 art. 1(1)); a notary makes other authentic deeds, such as leases and company deeds. One person often holds both appointments, and each deed carries its own cap.
Sources cited on this page
- PP 37/1998 arts. 1, 32 — the PPAT and the fee cap
- PP 24/2016 art. 32 and elucidation to art. 10
- Law 30/2004 on the Office of Notary, art. 36
- Law 2/2014 — amending Law 30/2004 (art. 36 untouched)
- PP 24/1997 art. 37 — transfers need a PPAT deed
- Law 1/2022 art. 47 and PP 34/2016 art. 2 — the taxes
Every rule above was read in the Indonesian original on 20 September 2026, not from an English summary. How we check this.