Once the deed of sale (AJB) is signed, the next step is the transfer of title (balik nama), changing the holder's name on the certificate from the seller to the buyer. This matters because a certificate in your own name is the legal proof of ownership.
Many people are surprised by the total cost, because several taxes and service fees apply. This article breaks down the costs of transferring a land certificate, how they are calculated, and a worked example.
1. Certificate check fee. Before the AJB, the certificate is checked at the land office to make sure the data is correct and problem-free. The fee is Rp50,000.
2. Transfer of rights registration fee (PNBP). This is the title transfer fee paid to the land office, calculated as:
(Land value ÷ 1,000) + Rp50,000
The land value used is the value set by the land office, not the transaction price.
3. BPHTB. The Land and Building Acquisition Duty is paid by the buyer, calculated as:
5% x (NPOP - NPOPTKP)
NPOP is the acquisition value, generally the transaction price or the NJOP if higher. NPOPTKP, the non-taxable threshold, is set by each region. In Bekasi City, for example, the NPOPTKP is Rp80 million.
4. Income tax on the sale. Income tax (PPh) on the sale of land and buildings is paid by the seller, generally at 2.5% of the transaction price.
5. PPAT fee. The PPAT's fee for drawing up the AJB and handling the title transfer is capped at 1% of the transaction price, under Government Regulation Number 24 of 2016. Who pays it is agreed between seller and buyer.
Example: a resale home in Bekasi City with a transaction price of Rp1,000,000,000 and a land value per the land office of Rp600,000,000.
Paid by the buyer:
Certificate check: Rp50,000
Title transfer PNBP: (Rp600,000,000 ÷ 1,000) + Rp50,000 = Rp650,000
BPHTB: 5% x (Rp1,000,000,000 - Rp80,000,000) = Rp46,000,000
Paid by the seller:
PPh: 2.5% x Rp1,000,000,000 = Rp25,000,000
By agreement:
PPAT fee: up to 1% x Rp1,000,000,000 = Rp10,000,000
This example shows that the buyer's largest cost is BPHTB, while the title transfer fee at the land office is relatively small.
This simulation is an illustration. Actual figures depend on the transaction price, land value, regional NPOPTKP, and the parties' agreement.
The original land certificate.
The AJB from the PPAT.
ID cards (KTP) and family cards (KK) of seller and buyer.
The current year's SPPT PBB and proof of payment.
Proof of BPHTB and PPh payment.
Application form and power of attorney, if the process is delegated.
1. Certificate check at the land office.
2. Payment of BPHTB by the buyer and PPh by the seller.
3. Signing the AJB before a PPAT.
4. Submitting the title transfer to the land office, usually handled by the PPAT.
5. Collecting the certificate in the buyer's name once the process is complete.
Processing time depends on each land office. The difference between the AJB and PPJB is explained in PPJB vs AJB, and how to check a certificate before a transaction is covered in How to Check a Land Certificate's Authenticity.
Agree on how costs are split from the start, including who pays the PPAT fee.
Compare fees from several PPATs, as long as they stay under the 1% cap.
Check your region's NPOPTKP, as it affects the BPHTB amount.
Consider a new home with a promotion. When buying a new home from a developer, some developers offer promotions such as free BPHTB. The costs of a new home are covered in The Cost of Buying a House in 2026.
How much does a title transfer cost?
The transfer of rights registration fee at the land office is calculated as (land value ÷ 1,000) + Rp50,000. On top of that are BPHTB, PPh, the certificate check, and the PPAT fee.
Who pays for the title transfer?
Generally the buyer pays BPHTB and the transfer fee, the seller pays PPh, and the PPAT fee is by agreement.
How is BPHTB calculated?
BPHTB = 5% x (NPOP - NPOPTKP). The NPOPTKP is set by the local government.
How much income tax does a seller pay?
Generally 2.5% of the transaction price.
How much does a PPAT charge for an AJB?
Up to 1% of the transaction price, under Government Regulation Number 24 of 2016.
This article is general information, not legal or tax advice. Rules may differ by region, so please confirm with a PPAT or your local land office.
For more information about Damai Putra Group homes, contact the Damai Putra Group Marketing Gallery via WhatsApp Official 0811 4466 888 or visit www.damaiputra.com.
Many people are surprised by the total cost, because several taxes and service fees apply. This article breaks down the costs of transferring a land certificate, how they are calculated, and a worked example.
Components of the Title Transfer Cost
1. Certificate check fee. Before the AJB, the certificate is checked at the land office to make sure the data is correct and problem-free. The fee is Rp50,000.
2. Transfer of rights registration fee (PNBP). This is the title transfer fee paid to the land office, calculated as:
(Land value ÷ 1,000) + Rp50,000
The land value used is the value set by the land office, not the transaction price.
3. BPHTB. The Land and Building Acquisition Duty is paid by the buyer, calculated as:
5% x (NPOP - NPOPTKP)
NPOP is the acquisition value, generally the transaction price or the NJOP if higher. NPOPTKP, the non-taxable threshold, is set by each region. In Bekasi City, for example, the NPOPTKP is Rp80 million.
4. Income tax on the sale. Income tax (PPh) on the sale of land and buildings is paid by the seller, generally at 2.5% of the transaction price.
5. PPAT fee. The PPAT's fee for drawing up the AJB and handling the title transfer is capped at 1% of the transaction price, under Government Regulation Number 24 of 2016. Who pays it is agreed between seller and buyer.
Example: Title Transfer Costs for a Rp1 Billion Home
Example: a resale home in Bekasi City with a transaction price of Rp1,000,000,000 and a land value per the land office of Rp600,000,000.
Paid by the buyer:
Certificate check: Rp50,000
Title transfer PNBP: (Rp600,000,000 ÷ 1,000) + Rp50,000 = Rp650,000
BPHTB: 5% x (Rp1,000,000,000 - Rp80,000,000) = Rp46,000,000
Paid by the seller:
PPh: 2.5% x Rp1,000,000,000 = Rp25,000,000
By agreement:
PPAT fee: up to 1% x Rp1,000,000,000 = Rp10,000,000
This example shows that the buyer's largest cost is BPHTB, while the title transfer fee at the land office is relatively small.
This simulation is an illustration. Actual figures depend on the transaction price, land value, regional NPOPTKP, and the parties' agreement.
Documents to Prepare
The original land certificate.
The AJB from the PPAT.
ID cards (KTP) and family cards (KK) of seller and buyer.
The current year's SPPT PBB and proof of payment.
Proof of BPHTB and PPh payment.
Application form and power of attorney, if the process is delegated.
Steps to Transfer the Title
1. Certificate check at the land office.
2. Payment of BPHTB by the buyer and PPh by the seller.
3. Signing the AJB before a PPAT.
4. Submitting the title transfer to the land office, usually handled by the PPAT.
5. Collecting the certificate in the buyer's name once the process is complete.
Processing time depends on each land office. The difference between the AJB and PPJB is explained in PPJB vs AJB, and how to check a certificate before a transaction is covered in How to Check a Land Certificate's Authenticity.
Tips to Save on Costs
Agree on how costs are split from the start, including who pays the PPAT fee.
Compare fees from several PPATs, as long as they stay under the 1% cap.
Check your region's NPOPTKP, as it affects the BPHTB amount.
Consider a new home with a promotion. When buying a new home from a developer, some developers offer promotions such as free BPHTB. The costs of a new home are covered in The Cost of Buying a House in 2026.
Frequently Asked Questions
How much does a title transfer cost?
The transfer of rights registration fee at the land office is calculated as (land value ÷ 1,000) + Rp50,000. On top of that are BPHTB, PPh, the certificate check, and the PPAT fee.
Who pays for the title transfer?
Generally the buyer pays BPHTB and the transfer fee, the seller pays PPh, and the PPAT fee is by agreement.
How is BPHTB calculated?
BPHTB = 5% x (NPOP - NPOPTKP). The NPOPTKP is set by the local government.
How much income tax does a seller pay?
Generally 2.5% of the transaction price.
How much does a PPAT charge for an AJB?
Up to 1% of the transaction price, under Government Regulation Number 24 of 2016.
This article is general information, not legal or tax advice. Rules may differ by region, so please confirm with a PPAT or your local land office.
For more information about Damai Putra Group homes, contact the Damai Putra Group Marketing Gallery via WhatsApp Official 0811 4466 888 or visit www.damaiputra.com.