Acquisition Tax

When buying a house in Indonesia, you pay a tax for the rights of the land and building or Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB). This tax must be paid by the buyer with a rate of 5% of the purchase value deducted with tax free object acquisition amount or Nilai Perolehan Objek Pajak Tidak Kena Pajak (NPOPTKP). To simplify, the formula is as follows

Acquisition Tax (BPHTB) = 5% ✖ (House’s Puchase Value – Tax Free Object Acquisition Amount (NPOPTKP))

The amount of NPOPTKP is dependent on which municipality your house is located. Below are some examples on the amout of NPOPTKP as of 2023: