What is BPHTB in Indonesia?

BPHTB (Bea Perolehan Hak atas Tanah dan Bangunan) is the acquisition duty a buyer pays when acquiring rights to land or a building in Indonesia. The standard rate is 5% of the taxable acquisition value, which is the higher of the transaction price or the NJOP, after subtracting a regional non-taxable threshold.

What is NPOPTKP and how much is it?

NPOPTKP (Nilai Perolehan Objek Pajak Tidak Kena Pajak) is the non-taxable threshold deducted before BPHTB is calculated. It is set by each regency or city, commonly Rp 60,000,000, and sometimes up to Rp 80,000,000. A higher threshold applies to inheritance and grant transfers. Because it varies by region, the calculator lets you edit it.

Does the buyer or the seller pay BPHTB?

The buyer pays BPHTB on the acquisition. Separately, the seller pays PPh final of 2.5% on the transfer of land or buildings. So a property sale triggers tax on both sides, which is why our capital gains tool covers the seller's PPh and this tool covers the buyer's BPHTB.

Is BPHTB based on the price I pay or the NJOP?

It is based on whichever is higher. If you negotiate a price below the official NJOP (the government's assessed value used for land and building tax), BPHTB is still computed on the NJOP. This stops buyers from understating prices to cut the duty.

What other fees apply when buying property in Indonesia?

Beyond BPHTB, expect notary/PPAT fees, the AJB (deed of sale) cost, name-transfer (balik nama) and certificate fees, and any agent commission. Together these typically add a couple of percent of the price, so budget for them alongside the duty this tool calculates.

Indonesia Stamp Duty / Transfer Tax Calculator

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The Indonesia stamp duty calculator estimates BPHTB, the property acquisition duty a buyer pays when purchasing land or a building. It applies the 5% rate to the correct base and deducts your regional non-taxable threshold so you can budget the real cost of a purchase before signing.

How the calculation works

BPHTB is charged on the acquisition value (NPOP), which is the higher of the transaction price or the property’s NJOP. From that, the region’s non-taxable threshold (NPOPTKP) is subtracted, then the 5% rate is applied:

taxable    = max(price, NJOP) - NPOPTKP
BPHTB due  = taxable x 5%

Because the base is the higher of price or NJOP, negotiating a low headline price does not reduce the duty below the assessed value.

Worked example

You buy an apartment for Rp 1,000,000,000 with an NJOP of Rp 900,000,000 and a regional threshold of Rp 60,000,000. The base is the higher figure, Rp 1,000,000,000. After the threshold the taxable amount is Rp 940,000,000, and BPHTB at 5% is Rp 47,000,000 — an effective 4.7% of the price.

Tips and notes

The NPOPTKP threshold is set per regency or city and changes; confirm yours with the local Bapenda or your PPAT.
Inheritance and grant transfers usually get a higher threshold — see the dedicated inheritance tool.
Remember the seller separately owes 2.5% PPh final on the same transfer.
All figures are calculated in your browser. Nothing is uploaded or stored.