No freehold (Hak Milik) for foreigners: leasehold, Hak Pakai (right-to-use, 30 yrs + renewals), or HGB title via a PT PMA foreign-owned company.
Costs on top of the price
6.5-18% · BPHTB transfer tax 5% + notary 1-2.5% + legal 0.5-1.5% (GPG: 6.5-9%); new developer units add 11% PPN/VAT (stack ~17-18% without the 2026 PPN-DTP incentive, ~6-9% with it). Plain leasehold deals mostly notary/legal.
Yearly property tax
PBB land & building tax, up to ~0.5% of assessed NJOP-based value (low hundreds USD on a $300k villa).
Tax on rental income
Non-residents: 20% withholding on gross rent (10% possible under a tax treaty); PT PMA companies 22% corporate tax.
Holiday-rental yield
8-15% gross
What holiday rentals earn
Gross. Industry-quoted range for well-located villas (Global Investments guide 8-15%; Kinnara.Asia blended ~8.5% via Paradyse Homes). Operating costs typically 35-45% of revenue, net ~5-10%. Sources are agents/developers, treat as optimistic.
Holiday-rental rules
Short-term renting requires a Pondok Wisata (homestay) licence; foreigners cannot hold it personally and need a PT PMA with the right KBLI code plus PBG/SLF building permits.