{"id":17859,"date":"2026-09-10T11:15:26","date_gmt":"2026-09-10T04:15:26","guid":{"rendered":"https:\/\/investinasia.id\/blog\/?p=17859"},"modified":"2026-09-10T11:15:26","modified_gmt":"2026-09-10T04:15:26","slug":"indonesia-land-and-building-tax-for-foreign-owners","status":"publish","type":"post","link":"https:\/\/investinasia.id\/blog\/indonesia-land-and-building-tax-for-foreign-owners\/","title":{"rendered":"Indonesia Land and Building Tax for Foreign Owners: PBB-P2 Guide"},"content":{"rendered":"<p><strong>Indonesia land and building tax for foreign owners<\/strong> is PBB-P2, the regional tax on covered rural and urban land and buildings. Law No. 1 of 2022 provides the national rules.<\/p>\n<p>Foreign nationality does not create a separate national PBB-P2 rate. The amount depends on the property, NJOP, the taxable-NJOP percentage, the local tariff, and who qualifies as the taxpayer.<\/p>\n<div style=\"background: #f8f9fa; border-left: 4px solid #223666; border-radius: 0 8px 8px 0; padding: 16px 20px; margin: 24px 0;\">\n<p style=\"font-weight: bold; margin: 0 0 10px 0; color: #223666;\">Key Takeaways<\/p>\n<ul style=\"margin: 0; padding-left: 20px; line-height: 1.8;\">\n<li>Articles 38 and 39 of Law No. 1 of 2022 tie PBB-P2 to rights, control, or benefits connected to the property, rather than nationality alone.<\/li>\n<li>The national PBB-P2 tariff ceiling is 0.5%. The relevant Perda sets the actual tariff for the local jurisdiction.<\/li>\n<li>The taxable base uses 20% to 100% of NJOP after NJOPTKP. Government Regulation No. 35 of 2023 places the detailed percentage in Perkada.<\/li>\n<li>A qualifying foreign individual and a PT PMA can both fall within PBB-P2, but land-right eligibility and taxpayer status require separate checks.<\/li>\n<li>Ordinary late payment can attract 1% interest per month for up to 24 months under Government Regulation No. 35 of 2023.<\/li>\n<\/ul>\n<\/div>\n<h2>How Does PBB-P2 Apply to Foreign-Owned Property in Indonesia?<\/h2>\n<p>PBB-P2 applies when a person or entity has the relationship to a covered property described in Articles 38 and 39 of Law No. 1 of 2022.<\/p>\n<p>For land, Article 39 looks at rights or benefits. For buildings, it looks at ownership, control, or benefit. The law does not add a separate taxpayer test based on nationality.<\/p>\n<p>Land law answers a different question: which land right a foreign individual or Indonesian legal entity may hold. See our guide to <a href=\"https:\/\/investinasia.id\/blog\/can-foreigner-buy-property-in-indonesia\/\">foreign property ownership in Indonesia<\/a> for that issue.<\/p>\n<p>Government Regulation No. 35 of 2023 also separates tax administration from title. An SPPT provides the basis for paying PBB-P2, but it is not proof of property ownership.<\/p>\n<h2>Which Rules Govern PBB-P2 and Foreign Property Rights in 2026?<\/h2>\n<p>PBB-P2 must be read together with land-right and local tax rules. As of 10 September 2026, the main national instruments include:<\/p>\n<ul>\n<li><strong>Law No. 1 of 2022.<\/strong> Articles 38 to 43 set the core PBB-P2 rules, including taxpayers, NJOP, tariffs, and the tax year.<\/li>\n<li><strong>Government Regulation No. 35 of 2023.<\/strong> It covers regional procedures, taxable-NJOP details, payment, collection, corrections, objections, and sanctions.<\/li>\n<li><strong>Minister of Finance Regulation No. 85 of 2024.<\/strong> It provides the current PBB-P2 valuation rules and replaced PMK No. 208\/PMK.07\/2018.<\/li>\n<li><strong>Law No. 5 of 1960 and Government Regulation No. 18 of 2021.<\/strong> They govern land rights available to foreigners and Indonesian legal entities.<\/li>\n<li><strong>Minister of Agrarian Affairs and Spatial Planning Regulation No. 18 of 2021.<\/strong> It provides implementing procedures for land rights.<\/li>\n<\/ul>\n<p>These instruments do different jobs. Perda sets the tariff, Perkada sets the detailed taxable-NJOP percentage, and the Head of Region sets NJOP.<\/p>\n<h2>Who Pays PBB-P2 When Foreign Ownership Is Involved?<\/h2>\n<p>The PBB-P2 taxpayer is the person or entity that meets Article 39 of Law No. 1 of 2022. The SPPT taxpayer record should match the underlying facts.<\/p>\n<div style=\"overflow-x: auto;\">\n<table style=\"width: 100%; border-collapse: collapse; min-width: 720px;\">\n<thead>\n<tr>\n<th style=\"border: 1px solid #ddd; padding: 10px; text-align: left;\">Structure<\/th>\n<th style=\"border: 1px solid #ddd; padding: 10px; text-align: left;\">Property relationship<\/th>\n<th style=\"border: 1px solid #ddd; padding: 10px; text-align: left;\">PBB-P2 position<\/th>\n<th style=\"border: 1px solid #ddd; padding: 10px; text-align: left;\">What to verify<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"border: 1px solid #ddd; padding: 10px;\">Foreign individual<\/td>\n<td style=\"border: 1px solid #ddd; padding: 10px;\">Qualifying Hak Pakai or eligible apartment ownership<\/td>\n<td style=\"border: 1px solid #ddd; padding: 10px;\">May be the taxpayer when Article 39 applies<\/td>\n<td style=\"border: 1px solid #ddd; padding: 10px;\">Land right, immigration status, limits, SPPT data, and local rules<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #ddd; padding: 10px;\">PT PMA<\/td>\n<td style=\"border: 1px solid #ddd; padding: 10px;\">Holds or controls a qualifying land right such as HGB or Hak Pakai<\/td>\n<td style=\"border: 1px solid #ddd; padding: 10px;\">May be the taxpayer under Article 39<\/td>\n<td style=\"border: 1px solid #ddd; padding: 10px;\">Title, property use, SPPT data, licensing, and local classification<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #ddd; padding: 10px;\">Lease or use arrangement<\/td>\n<td style=\"border: 1px solid #ddd; padding: 10px;\">Uses or receives benefit from land or a building<\/td>\n<td style=\"border: 1px solid #ddd; padding: 10px;\">Contractual cost allocation can differ from statutory taxpayer status<\/td>\n<td style=\"border: 1px solid #ddd; padding: 10px;\">SPPT data, contract terms, actual benefit, and local rules<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>A lease can allocate the economic cost of PBB between the parties. That private allocation does not by itself determine statutory taxpayer status.<\/p>\n<h2>How Is PBB-P2 Calculated in Indonesia?<\/h2>\n<p>Articles 40 to 42 of Law No. 1 of 2022 calculate PBB-P2 from NJOP, NJOPTKP, the taxable-NJOP percentage, and the local tariff.<\/p>\n<ol>\n<li><strong>NJOP.<\/strong> This is the tax value used as the base. PMK No. 85 of 2024 provides the valuation methodology.<\/li>\n<li><strong>NJOPTKP.<\/strong> Article 40 sets a national minimum of IDR 10 million per taxpayer. Local rules can set more.<\/li>\n<li><strong>Taxable-NJOP percentage.<\/strong> The range is 20% to 100% after NJOPTKP. PP No. 35 of 2023 places the detail in Perkada.<\/li>\n<li><strong>PBB-P2 tariff.<\/strong> Article 41 sets a 0.5% maximum. The relevant Perda sets the actual local tariff.<\/li>\n<\/ol>\n<p>If one taxpayer has several PBB-P2 objects in the same regency or city, Article 40 allows NJOPTKP for only one object during that tax year.<\/p>\n<p><strong>Formula:<\/strong> PBB-P2 = local tariff x [taxable-NJOP percentage x (NJOP minus NJOPTKP)].<\/p>\n<p>Suppose NJOP is IDR 5 billion, NJOPTKP is IDR 10 million, the taxable percentage is 40%, and the tariff is 0.20%. PBB-P2 would be IDR 3,992,000.<\/p>\n<p>This is only a calculation example. It does not represent the tariff, taxable percentage, or NJOPTKP of a specific region.<\/p>\n<p>Article 43 uses the property&#8217;s condition on January 1 for that tax year. Changes after January 1 should be checked against the local authority&#8217;s update procedure.<\/p>\n<h2>Why Can PBB-P2 Bills Differ Between Indonesian Regions?<\/h2>\n<p>PBB-P2 bills vary because several inputs are local. Similar market values do not guarantee the same NJOP, taxable percentage, tariff, or final assessment.<\/p>\n<p>Law No. 1 of 2022 and PP No. 35 of 2023 use a three-year NJOP cycle as the standard, with annual determinations allowed for certain objects.<\/p>\n<p>PMK No. 85 of 2024 provides the valuation methodology. Check any local figure against the current Perda, Perkada, NJOP determination, and SPPT.<\/p>\n<div style=\"background: #d5e6e5; border-left: 4px solid #223666; border-radius: 0 8px 8px 0; padding: 16px 20px; margin: 24px 0;\">\n<p style=\"font-weight: bold; margin: 0 0 8px 0; color: #223666;\">Notes from InvestinAsia Consultants<\/p>\n<p style=\"margin: 0; color: #333;\">When comparing annual bills, separate NJOP, NJOPTKP, the taxable percentage, and the local tariff. Copying a rate from another city can distort the budget.<\/p>\n<\/div>\n<h2>Does a PT PMA Pay a Different PBB-P2 Rate?<\/h2>\n<p>A PT PMA does not receive a separate foreign-company PBB-P2 tariff under Law No. 1 of 2022. The applicable local tariff follows the property and regional rules.<\/p>\n<p>Government Regulation No. 18 of 2021 allows HGB for Indonesian legal entities. A PT PMA can qualify, subject to the applicable land and investment rules.<\/p>\n<p>See <a href=\"https:\/\/investinasia.id\/blog\/can-a-pma-own-land-in-indonesia\/\">PT PMA land and property rights in Indonesia<\/a> for the land-right issue and <a href=\"https:\/\/investinasia.id\/blog\/pt-pma-capital-rules-for-property-investment\/\">PT PMA capital rules for property investment<\/a> for the investment layer.<\/p>\n<p>Other taxes and reporting duties have separate triggers. Our <a href=\"https:\/\/investinasia.id\/blog\/pma-company-tax\/\">PT PMA tax obligations guide<\/a> covers the broader company-tax scope.<\/p>\n<h2>What Should Foreign Buyers Check Before Relying on a PBB Record?<\/h2>\n<p>Foreign buyers should reconcile PBB-P2 records with the property documents before closing to catch unpaid tax, data mismatches, or incorrect local assumptions.<\/p>\n<ul>\n<li><strong>Object data.<\/strong> Match the object number, address, areas, and classification. Local systems may use NOP, while PP No. 35 of 2023 uses NOPD more broadly.<\/li>\n<li><strong>Latest SPPT.<\/strong> Read the current assessment instead of relying on a seller&#8217;s rounded estimate of annual property tax.<\/li>\n<li><strong>Payment history.<\/strong> Ask for payment evidence and compare it with available local records.<\/li>\n<li><strong>Title documents.<\/strong> Compare SPPT data with the certificate and deed. SPPT itself does not prove ownership.<\/li>\n<li><strong>Local rules.<\/strong> Check the current Perda, Perkada, payment procedure, correction process, and any applicable local relief.<\/li>\n<\/ul>\n<p>For a wider transaction review, use our <a href=\"https:\/\/investinasia.id\/blog\/due-diligence-checklist-before-investing-in-indonesia\/\">due diligence checklist before investing in Indonesia<\/a> alongside these PBB-P2 checks.<\/p>\n<div style=\"background: #d5e6e5; border-left: 4px solid #223666; border-radius: 0 8px 8px 0; padding: 16px 20px; margin: 24px 0;\">\n<p style=\"font-weight: bold; margin: 0 0 8px 0; color: #223666;\">Notes from InvestinAsia Consultants<\/p>\n<p style=\"margin: 0; color: #333;\">Do not use the SPPT name as a shortcut for title verification. Review the tax record and land-right documents separately because they answer different questions.<\/p>\n<\/div>\n<h2>What Happens If PBB-P2 Is Paid Late or the SPPT Data Is Wrong?<\/h2>\n<p>Late PBB-P2 can trigger administrative interest. Incorrect SPPT data requires the local correction process.<\/p>\n<p>Article 59 of Government Regulation No. 35 of 2023 allows a payment period of up to six months from the date the SPPT is sent.<\/p>\n<p>Under Article 59(7), ordinary late payment can attract 1% interest per month for up to 24 months. A fraction of a month counts as one full month.<\/p>\n<p>Other cases can carry different sanctions. For incorrect SPPT data, use the local correction or objection procedure and check whether payment remains due.<\/p>\n<h2>What Is the Difference Between PBB-P2 and BPHTB?<\/h2>\n<p>PBB-P2 is a recurring regional property tax. BPHTB applies when a person or entity acquires a qualifying right over land or a building.<\/p>\n<div style=\"overflow-x: auto;\">\n<table style=\"width: 100%; border-collapse: collapse; min-width: 640px;\">\n<thead>\n<tr>\n<th style=\"border: 1px solid #dddddd; padding: 10px; text-align: center;\">Point<\/th>\n<th style=\"border: 1px solid #dddddd; padding: 10px; text-align: center;\">PBB-P2<\/th>\n<th style=\"border: 1px solid #dddddd; padding: 10px; text-align: center;\">BPHTB<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"border: 1px solid #ddd; padding: 10px;\">Trigger<\/td>\n<td style=\"border: 1px solid #ddd; padding: 10px;\">Recurring tax on covered property relationships<\/td>\n<td style=\"border: 1px solid #ddd; padding: 10px;\">Acquisition of a qualifying land or building right<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #ddd; padding: 10px;\">National tariff rule<\/td>\n<td style=\"border: 1px solid #ddd; padding: 10px;\">Maximum 0.5% under Article 41 of Law No. 1 of 2022<\/td>\n<td style=\"border: 1px solid #ddd; padding: 10px;\">Maximum 5% under Article 47 of Law No. 1 of 2022<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #ddd; padding: 10px;\">Local role<\/td>\n<td style=\"border: 1px solid #ddd; padding: 10px;\">Perda sets the tariff; Perkada governs specified calculation details<\/td>\n<td style=\"border: 1px solid #ddd; padding: 10px;\">Perda sets the applicable tariff and local acquisition-tax rules<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>Keep BPHTB separate from annual PBB-P2 when budgeting a purchase. They arise from different tax events.<\/p>\n<h2>Does Every Indonesian Property Fall Under PBB-P2?<\/h2>\n<p>No. Article 38 of Law No. 1 of 2022 excludes specified property from PBB-P2, while some sectoral objects fall within the central PBB regime.<\/p>\n<p>Exclusions include certain government property, qualifying public-interest property, cemeteries, protected land, and qualifying diplomatic property. Diplomatic exemptions require reciprocity.<\/p>\n<p>PMK No. 58 of 2024 addresses qualifying international bodies or representatives. Plantation, forestry, and mining business areas also sit outside PBB-P2.<\/p>\n<p>The Directorate General of Taxes administers PBB-P5L for defined sectoral objects. Classification follows the property object, not the company&#8217;s industry alone.<\/p>\n<p>If your foreign-owned structure is the PBB-P2 taxpayer for a covered property, keep the assessment, payment history, and recurring compliance record aligned.<\/p>\n<p>Our <a href=\"https:\/\/investinasia.id\/services\/tax-compliance\">Indonesia tax compliance support<\/a> can review those obligations alongside the company&#8217;s wider tax position.<\/p>\n<div style=\"background: #223666; border-radius: 8px; padding: 24px; margin: 32px 0; text-align: center;\">\n<p style=\"margin: 0 0 6px 0; font-size: 18px; font-weight: bold; color: #fff; text-align: center;\">Not Sure Which PBB-P2 Rules Apply to Your Property?<\/p>\n<p style=\"margin: 0 0 20px 0; color: rgba(255,255,255,0.75); font-size: 14px; text-align: center;\">With 380+ in-house professionals, we can review the applicable property-tax and compliance records.<\/p>\n<div style=\"text-align: center;\"><a style=\"background: #fff; color: #223666; padding: 12px 32px; border-radius: 6px; text-decoration: none; font-weight: bold; display: inline-block;\" href=\"https:\/\/investinasia.id\/services\/tax-compliance\">Explore Tax Compliance Support<\/a><\/div>\n<div style=\"height: 15px;\"><\/div>\n<div style=\"text-align: center;\"><a style=\"background: #25D366; color: #fff; padding: 12px 28px; border-radius: 6px; text-decoration: none; font-weight: bold; display: inline-block;\" href=\"https:\/\/wa.me\/6281295665565?text=Hello%21%20I%20have%20a%20question%20about%20PBB-P2%20and%20land%20and%20building%20tax%20for%20foreign-owned%20property%20in%20Indonesia.%0A%0ASource%3A%20article%20%22Indonesia%20Land%20and%20Building%20Tax%20for%20Foreign%20Owners%3A%20PBB-P2%20Guide%22%20%28SEO%29\" target=\"_blank\" rel=\"noopener nofollow\">Ask a Tax Question on WhatsApp<\/a><\/div>\n<\/div>\n<div style=\"overflow-x: auto;\">\n<section><strong>References<\/strong><\/p>\n<ol>\n<li>Republic of Indonesia. (2022). <em>Undang-Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan antara Pemerintah Pusat dan Pemerintahan Daerah.<\/em> Retrieved from<br \/>\nhttps:\/\/jdih.kemenkeu.go.id\/dok\/uu-1-tahun-2022\/overview<\/li>\n<li>Republic of Indonesia. (2023). <em>Peraturan Pemerintah Nomor 35 Tahun 2023 tentang Ketentuan Umum Pajak Daerah dan Retribusi Daerah.<\/em> Retrieved from<br \/>\nhttps:\/\/jdih.kemenkeu.go.id\/dok\/pp-35-tahun-2023\/overview<\/li>\n<li>Ministry of Finance of the Republic of Indonesia. (2024). <em>Peraturan Menteri Keuangan Nomor 85 Tahun 2024 tentang Penilaian Pajak Bumi dan Bangunan Perdesaan dan Perkotaan.<\/em> Retrieved from<br \/>\nhttps:\/\/jdih.kemenkeu.go.id\/dok\/pmk-85-tahun-2024\/summary<\/li>\n<li>Republic of Indonesia. (1960). <em>Undang-Undang Nomor 5 Tahun 1960 tentang Peraturan Dasar Pokok-Pokok Agraria.<\/em> Retrieved from<br \/>\nhttps:\/\/peraturan.bpk.go.id\/Details\/51310<\/li>\n<li>Republic of Indonesia. (2021). <em>Peraturan Pemerintah Nomor 18 Tahun 2021 tentang Hak Pengelolaan, Hak Atas Tanah, Satuan Rumah Susun, dan Pendaftaran Tanah.<\/em> Retrieved from<br \/>\nhttps:\/\/peraturan.bpk.go.id\/Details\/161848\/pp-no-18-tahun-2021<\/li>\n<li>Ministry of Agrarian Affairs and Spatial Planning or National Land Agency. (2021). <em>Peraturan Menteri ATR\/Kepala BPN Nomor 18 Tahun 2021 tentang Tata Cara Penetapan Hak Pengelolaan dan Hak Atas Tanah.<\/em> Retrieved from<br \/>\nhttps:\/\/peraturan.bpk.go.id\/Details\/209828\/permen-agrariakepala-bpn-no-18-tahun-2021<\/li>\n<li>Ministry of Investment and Downstreaming or Investment Coordinating Board. (2025). <em>Peraturan Menteri Investasi dan Hilirisasi\/Kepala BKPM Nomor 5 Tahun 2025.<\/em> Retrieved from<br \/>\nhttps:\/\/jdih.bkpm.go.id\/id\/document\/peraturan-menteri-investasi-dan-hilirisasikepala-badan-koordinasi-penanaman-modal-nomor-5-tahun-2025-tentang-pedoman-dan-tata-cara-penyelenggaraan-perizinan-berusaha-berbasis-risiko-dan-fas<\/li>\n<li>Directorate General of Taxes. (2024). <em>SPOP Sudah Bisa Diakses, Begini Mekanisme Pelaporannya.<\/em> Retrieved from<br \/>\nhttps:\/\/www.pajak.go.id\/id\/artikel\/spop-sudah-bisa-diakses-begini-mekanisme-pelaporannya<\/li>\n<li>Ministry of Finance of the Republic of Indonesia. (2024). <em>Peraturan Menteri Keuangan Nomor 58 Tahun 2024 tentang Badan atau Perwakilan Lembaga Internasional yang Tidak Dikenakan PBB-P2 dan\/atau BPHTB.<\/em> Retrieved from<br \/>\nhttps:\/\/www.jdih.kemenkeu.go.id\/dok\/pmk-58-tahun-2024\/summary<\/li>\n<\/ol>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Indonesia land and building tax for foreign owners is PBB-P2, the regional tax on covered rural and urban land and buildings. Law No. 1 of 2022 provides the national rules. &hellip; <\/p>\n","protected":false},"author":1,"featured_media":17860,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17],"tags":[],"class_list":["post-17859","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-legal"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Indonesia Land and Building Tax for Foreign Owners | InvestinAsia<\/title>\n<meta name=\"description\" content=\"Learn how Indonesia PBB-P2 applies to foreign property owners, how local rates are calculated, and what to verify before buying or holding property.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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