When buying a home in Indonesia, the price of the house is not the only cost to prepare for. There is also BPHTB (Land and Building Rights Acquisition Duty), a tax paid by the buyer when acquiring rights to land and/or a building. The amount is significant, so it is worth calculating early.
Use the calculator below to estimate your BPHTB, then read on for the formula, worked examples, and points that are often missed.
BPHTB is a regional tax on the acquisition of rights to land and/or buildings, for example through a sale and purchase, a gift, or an inheritance. It is paid by the party acquiring the rights, so in a home purchase, BPHTB is borne by the buyer.
BPHTB is currently governed by Law Number 1 of 2022 on Financial Relations between the Central and Regional Governments (UU HKPD). As a regional tax, it is collected by the regency or city government, and the detailed rules are set in each region's own regulations.
BPHTB is different from the seller's income tax (PPh). Income tax on the transfer of land and buildings is generally borne by the seller, while BPHTB is borne by the buyer.
The basic formula is:
BPHTB = Rate × (NPOP − NPOPTKP)
Here is what each component means:
NPOP (Acquisition Value of the Tax Object) is the tax base. For a sale and purchase, the NPOP is the transaction price. For inheritances and gifts, it is the market value. If the value is unknown or lower than the NJOP (the assessed value on the PBB property tax bill) for the year of acquisition, the NJOP is used.
NPOPTKP (Non-Taxable Acquisition Value) is the amount deducted before the tax is calculated. UU HKPD sets a minimum of Rp 80 million for a first acquisition in that region, and a minimum of Rp 300 million for an inheritance or testamentary gift from a blood relative one degree up or down in a direct line, including a spouse. The exact figure follows each region's regulations.
The rate for BPHTB is set at a maximum of 5%.
Example 1: Buying a new home
Transaction price Rp 1,000,000,000, a lower NJOP, NPOPTKP of Rp 80,000,000, and a 5% rate.
NPOP = Rp 1,000,000,000
Taxable NPOP = Rp 1,000,000,000 − Rp 80,000,000 = Rp 920,000,000
BPHTB = 5% × Rp 920,000,000 = Rp 46,000,000
Example 2: Transaction price below the NJOP
The agreed price is Rp 600,000,000, but the recorded NJOP is Rp 700,000,000. Because the transaction price is lower, the NJOP is used as the NPOP.
NPOP = Rp 700,000,000
Taxable NPOP = Rp 700,000,000 − Rp 80,000,000 = Rp 620,000,000
BPHTB = 5% × Rp 620,000,000 = Rp 31,000,000
Example 3: Inheriting from a parent
The home's market value is Rp 900,000,000 and the region's inheritance NPOPTKP is Rp 300,000,000.
Taxable NPOP = Rp 900,000,000 − Rp 300,000,000 = Rp 600,000,000
BPHTB = 5% × Rp 600,000,000 = Rp 30,000,000
The NPOPTKP figures in these examples are the minimums under UU HKPD. Your region may set a different figure.
For a sale and purchase, UU HKPD states that BPHTB becomes payable from the date the PPJB (Conditional Sale and Purchase Agreement) is made and signed. In practice, BPHTB must be paid before the AJB (Deed of Sale and Purchase) is signed, because the PPAT (land deed official) or notary is required to ask for proof of BPHTB payment before signing the deed. This obligation is set out in Government Regulation Number 35 of 2023, with a fine of Rp 10 million for each violation by the PPAT or notary.
The difference between a PPJB and an AJB is explained in full in PPJB vs AJB.
The general process is as follows, although the details may differ by region:
1. Prepare the property data, such as the PBB SPPT, the certificate, and the buyer's ID. Your PPAT usually helps with this.
2. Fill in the SSPD BPHTB (Regional Tax Payment Form). Many regions now offer online filing through the Bapenda website.
3. Pay through a bank or payment channel appointed by the regional government.
4. Have the payment validated at the Bapenda. At this stage, the region may check whether the transaction value is reasonable.
5. Hand the validated BPHTB proof to your PPAT for the AJB and title transfer process.
Title transfer costs are covered separately in Title Transfer Costs in 2026.
NPOPTKP differs by region. Do not simply use a figure from another region. Confirm it with your local Bapenda or PPAT.
NPOPTKP generally applies only to a first acquisition in that region. If you have already acquired property in the same region, the deduction may no longer apply. The detailed rules follow each region's regulations.
The stated price must match the actual transaction. Lowering the price on the deed is not a safe way to save on BPHTB, as the region may check the value and collect any shortfall.
Ask which price is used. For a new home, ask the developer or PPAT which figure will be stated as the transaction price in the deed, so your estimate matches the actual bill.
BPHTB is only one part of the cost of buying a home. There is also PPN (VAT) on new homes, PPAT fees, and mortgage fees. These are covered in The Cost of Buying a House in 2026, and you can simulate instalments with the 2026 Mortgage Calculator.
Some developers offer promotions that cover the buyer's BPHTB. As the examples above show, this can save tens of millions of rupiah. When comparing homes, include this in your total cost, not just the house price.
At Segara City, for example, the Feia cluster currently offers Free BPHTB together with Free PPN and no down payment. Promotion terms may change, so please confirm the latest details with the marketing team.
How is BPHTB calculated?
BPHTB = Rate × (NPOP − NPOPTKP). With a 5% rate and an NPOPTKP of Rp 80 million, a Rp 1 billion home carries a BPHTB of around Rp 46 million.
Who pays BPHTB?
The party acquiring the rights. In a home purchase, BPHTB is paid by the buyer.
What is the NPOPTKP in my region?
Each region sets it through a regional regulation, with a minimum of Rp 80 million for a sale and purchase. Ask your local Bapenda or PPAT.
Is BPHTB based on the transaction price or the NJOP?
For a sale and purchase, the transaction price. If the transaction price is lower than the NJOP, the NJOP is used.
When must BPHTB be paid?
BPHTB on a sale and purchase becomes payable once the PPJB is signed, and must be paid before the AJB is signed before the PPAT.
Is an inherited home subject to BPHTB?
Yes, but with a larger NPOPTKP, a minimum of Rp 300 million for an inheritance from direct-line family one degree up or down, including a spouse.
This article and calculator are general information and estimates. Rates, NPOPTKP, and procedures may differ by region, so please confirm the official figures with your local Bapenda or PPAT.
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.
Use the calculator below to estimate your BPHTB, then read on for the formula, worked examples, and points that are often missed.
BPHTB Calculator
Rp
For inheritance or a testamentary gift, enter the estimated market value.
Rp
If the transaction price is lower than the NJOP, the NJOP is used instead.
Rp
Each region sets its NPOPTKP through a regional regulation. The minimum is Rp 80 million for a sale and purchase and Rp 300 million for inheritance or a testamentary gift from direct-line family. Check the exact figure with your local Bapenda (regional revenue agency) or ask your PPAT.
The maximum rate is 5%. Most regions use 5%.
NPOP (tax base)Rp 0
Less NPOPTKPRp 0
Taxable NPOPRp 0
Rate5%
Estimated BPHTBRp 0
Enter the transaction price to see the result.
What Is BPHTB?
BPHTB is a regional tax on the acquisition of rights to land and/or buildings, for example through a sale and purchase, a gift, or an inheritance. It is paid by the party acquiring the rights, so in a home purchase, BPHTB is borne by the buyer.
BPHTB is currently governed by Law Number 1 of 2022 on Financial Relations between the Central and Regional Governments (UU HKPD). As a regional tax, it is collected by the regency or city government, and the detailed rules are set in each region's own regulations.
BPHTB is different from the seller's income tax (PPh). Income tax on the transfer of land and buildings is generally borne by the seller, while BPHTB is borne by the buyer.
The BPHTB Formula
The basic formula is:
BPHTB = Rate × (NPOP − NPOPTKP)
Here is what each component means:
NPOP (Acquisition Value of the Tax Object) is the tax base. For a sale and purchase, the NPOP is the transaction price. For inheritances and gifts, it is the market value. If the value is unknown or lower than the NJOP (the assessed value on the PBB property tax bill) for the year of acquisition, the NJOP is used.
NPOPTKP (Non-Taxable Acquisition Value) is the amount deducted before the tax is calculated. UU HKPD sets a minimum of Rp 80 million for a first acquisition in that region, and a minimum of Rp 300 million for an inheritance or testamentary gift from a blood relative one degree up or down in a direct line, including a spouse. The exact figure follows each region's regulations.
The rate for BPHTB is set at a maximum of 5%.
BPHTB Calculation Examples
Example 1: Buying a new home
Transaction price Rp 1,000,000,000, a lower NJOP, NPOPTKP of Rp 80,000,000, and a 5% rate.
NPOP = Rp 1,000,000,000
Taxable NPOP = Rp 1,000,000,000 − Rp 80,000,000 = Rp 920,000,000
BPHTB = 5% × Rp 920,000,000 = Rp 46,000,000
Example 2: Transaction price below the NJOP
The agreed price is Rp 600,000,000, but the recorded NJOP is Rp 700,000,000. Because the transaction price is lower, the NJOP is used as the NPOP.
NPOP = Rp 700,000,000
Taxable NPOP = Rp 700,000,000 − Rp 80,000,000 = Rp 620,000,000
BPHTB = 5% × Rp 620,000,000 = Rp 31,000,000
Example 3: Inheriting from a parent
The home's market value is Rp 900,000,000 and the region's inheritance NPOPTKP is Rp 300,000,000.
Taxable NPOP = Rp 900,000,000 − Rp 300,000,000 = Rp 600,000,000
BPHTB = 5% × Rp 600,000,000 = Rp 30,000,000
The NPOPTKP figures in these examples are the minimums under UU HKPD. Your region may set a different figure.
When Is BPHTB Paid?
For a sale and purchase, UU HKPD states that BPHTB becomes payable from the date the PPJB (Conditional Sale and Purchase Agreement) is made and signed. In practice, BPHTB must be paid before the AJB (Deed of Sale and Purchase) is signed, because the PPAT (land deed official) or notary is required to ask for proof of BPHTB payment before signing the deed. This obligation is set out in Government Regulation Number 35 of 2023, with a fine of Rp 10 million for each violation by the PPAT or notary.
The difference between a PPJB and an AJB is explained in full in PPJB vs AJB.
How to Pay BPHTB
The general process is as follows, although the details may differ by region:
1. Prepare the property data, such as the PBB SPPT, the certificate, and the buyer's ID. Your PPAT usually helps with this.
2. Fill in the SSPD BPHTB (Regional Tax Payment Form). Many regions now offer online filing through the Bapenda website.
3. Pay through a bank or payment channel appointed by the regional government.
4. Have the payment validated at the Bapenda. At this stage, the region may check whether the transaction value is reasonable.
5. Hand the validated BPHTB proof to your PPAT for the AJB and title transfer process.
Title transfer costs are covered separately in Title Transfer Costs in 2026.
Points That Are Often Missed
NPOPTKP differs by region. Do not simply use a figure from another region. Confirm it with your local Bapenda or PPAT.
NPOPTKP generally applies only to a first acquisition in that region. If you have already acquired property in the same region, the deduction may no longer apply. The detailed rules follow each region's regulations.
The stated price must match the actual transaction. Lowering the price on the deed is not a safe way to save on BPHTB, as the region may check the value and collect any shortfall.
Ask which price is used. For a new home, ask the developer or PPAT which figure will be stated as the transaction price in the deed, so your estimate matches the actual bill.
BPHTB is only one part of the cost of buying a home. There is also PPN (VAT) on new homes, PPAT fees, and mortgage fees. These are covered in The Cost of Buying a House in 2026, and you can simulate instalments with the 2026 Mortgage Calculator.
Free BPHTB Promotions from Developers
Some developers offer promotions that cover the buyer's BPHTB. As the examples above show, this can save tens of millions of rupiah. When comparing homes, include this in your total cost, not just the house price.
At Segara City, for example, the Feia cluster currently offers Free BPHTB together with Free PPN and no down payment. Promotion terms may change, so please confirm the latest details with the marketing team.
Frequently Asked Questions
How is BPHTB calculated?
BPHTB = Rate × (NPOP − NPOPTKP). With a 5% rate and an NPOPTKP of Rp 80 million, a Rp 1 billion home carries a BPHTB of around Rp 46 million.
Who pays BPHTB?
The party acquiring the rights. In a home purchase, BPHTB is paid by the buyer.
What is the NPOPTKP in my region?
Each region sets it through a regional regulation, with a minimum of Rp 80 million for a sale and purchase. Ask your local Bapenda or PPAT.
Is BPHTB based on the transaction price or the NJOP?
For a sale and purchase, the transaction price. If the transaction price is lower than the NJOP, the NJOP is used.
When must BPHTB be paid?
BPHTB on a sale and purchase becomes payable once the PPJB is signed, and must be paid before the AJB is signed before the PPAT.
Is an inherited home subject to BPHTB?
Yes, but with a larger NPOPTKP, a minimum of Rp 300 million for an inheritance from direct-line family one degree up or down, including a spouse.
This article and calculator are general information and estimates. Rates, NPOPTKP, and procedures may differ by region, so please confirm the official figures with your local Bapenda or PPAT.
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.
