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Bali · Off-plan & resale

Houses and villas for sale in Bali: how foreigners buy, off-plan and resale

Houses and villas for sale in Bali, from Canggu to Uluwatu and Ubud, and the legal structures foreign buyers can use.

Villas for sale in Bali draw international buyers looking for a holiday home, a rental villa or a base on the island, from Canggu and Uluwatu to Ubud and Sanur. Bali real estate can be bought off-plan, usually a villa sold by a developer during construction, or as resale, an existing villa or apartment bought from its holder. In both cases what a foreigner actually buys is a right of use, a lease or a company-held title, never freehold.

The most important rule is that Hak Milik freehold is reserved for Indonesian citizens. Foreigners buy through Hak Pakai (a right of use in their own name), a leasehold, or a foreign-owned company (PT PMA) holding Hak Guna Bangunan. Nominee arrangements, where an Indonesian holds freehold for a foreigner, are void under the Basic Agrarian Law, and since Bali Regional Regulation 4/2026, signed on 24 February 2026, they are expressly prohibited with fines, demolition and criminal sanctions.

Natalie advises international buyers comparing Bali with Dubai and other markets. She can explain how each ownership structure works, what to check on zoning and permits, and will come back with what is available on request.

Ask Natalie about Bali →

Can foreigners buy property in Bali?

Yes, but not freehold. Hak Milik is reserved for Indonesian citizens. A foreign individual can hold Hak Pakai under Government Regulation 18/2021, granted for 30 years, extendable by 20 years and renewable for a further 30 (up to 80 years in total, each step a separate application). In Bali the minimum price for a foreigner is IDR 5 billion for a landed house and IDR 2 billion for an apartment, and land for a house is limited to 2,000 m2 per family. Which immigration document a buyer must hold is reported inconsistently, so confirm it with the PPAT (land deed official) before you commit.

The alternatives are a leasehold, a contract with the landholder for a fixed term, or a PT PMA, a foreign-owned Indonesian company that can hold HGB for 30 years, extendable by 20 and renewable by 30. A PT PMA is a business vehicle, for example for villa rental, not a holding company for a private holiday home. Since 2 October 2025 its minimum paid-up capital is IDR 2.5 billion per business line (down from IDR 10 billion), while total planned investment must still exceed IDR 10 billion.

Avoid nominees. Any arrangement to pass Hak Milik to a foreigner, directly or indirectly, is void under Article 26(2) of the Basic Agrarian Law and the land can fall to the State. Bali Regional Regulation 4/2026, signed on 24 February 2026, now prohibits nominee land ownership outright, with permit cancellation, fines, demolition and criminal sanctions that also reach intermediaries.

Off-plan

Off-plan villas in Bali

Much of the Bali villa market is sold off-plan, usually as a leasehold with a deposit and staged payments during construction. Most of these are private contracts outside the regulated developer-sale system, so the contract is the buyer's main protection.

  • For regulated housing and apartment projects, a developer may sign a conditional sale agreement (PPJB) only once land status, the building approval (PBG), infrastructure and at least 20 percent construction progress are in place.
  • Most off-plan villa leaseholds are private contracts outside that PPJB system, and no statutory escrow for them was found.
  • Before any deposit, check the lease term, renewal terms, payment stages and sub-letting rights in the contract.
  • Confirm the zoning, the PBG building approval and the plan for the SLF certificate of functionality, without which the villa cannot lawfully be occupied or rented.
  • Check that the land is not rice field or protected agricultural land, which Bali closed to villa construction in late 2025 and again under Perda 4/2026.

Secondary market

Resale villas and property in Bali

Resale deeds are executed by a PPAT (land deed official), who registers the transfer with the land office (BPN). Advisers recommend using a licensed PPAT together with an independent property lawyer.

  • Confirm the title type and the remaining term, since a leasehold loses value as the term runs down.
  • Check zoning under the spatial plan (RDTR/KKPR) for your intended use, because land in green or agricultural zones cannot lawfully host a villa.
  • Check the PBG building approval (which replaced the IMB in 2021) and the SLF certificate; without them the villa cannot lawfully be occupied or rented.
  • Check any rental licenses if you plan to let the villa.
  • Make sure the seller's title does not rest on a nominee arrangement, which is void and now sanctioned in Bali.

Off-plan or resale in Bali?

Off-planResale (secondary)
Deposit and paymentsDeposit, then staged payments during construction.Paid on transfer before the PPAT.
Buyer protectionMostly private contracts; no statutory escrow found.PPAT deed and registration at the land office (BPN).
Taxes and feesBPHTB up to 5 percent; developer sales carry VAT.BPHTB up to 5 percent for the buyer; 2.5 percent final tax for the seller.
Timing to rentalOnly once built and the SLF is issued.Immediate, if PBG, SLF and rental licenses are in place.
What you can inspectPlans, zoning, PBG and the developer's record.The finished villa, its title, permits and remaining term.
FinancingAssume cash and developer staging.Few banks lend to foreigners, and then only with a KITAS and Indonesian income.

Buying costs in Bali

BPHTB (buyer)
Land and building acquisition duty of up to 5 percent of the greater of the transaction value or the government-assessed value, set by the regency.
Final income tax (seller)
2.5 percent of the greater of gross transfer value or government-assessed value.
VAT on developer sales
Effective 11 percent (12 percent only for certain luxury goods), per PwC, reviewed 11 June 2026.
Luxury-goods sales tax
10 to 95 percent can apply to high-end residences.
Annual land and buildings tax (PBB)
Up to 0.5 percent of the assessed value above a non-taxable threshold.

BPHTB rates and assessed values are set by each regency, so confirm the figure for the specific plot.

Residency through property in Bali

Buying property in Bali does not by itself give residency. The Second Home Visa (index E33) gives 5 or 10 years of stay against an IDR 2 billion deposit in an Indonesian state bank.

Bank lending is also tied to residence status: the few banks that lend to foreigners typically require a valid KITAS and Indonesian income, so non-residents should plan on a cash purchase.

Where buyers look in Bali

New developments and off-plan

  • Canggu and Pererenan (Badung)West-coast area with concentrated villa and mixed-use development.
  • Uluwatu, Bingin and PecatuBukit Peninsula clifftop area with active villa construction; water and zoning checks matter.
  • Ubud (Gianyar)Inland cultural center; much surrounding land is agricultural, so classification is critical.
  • Tabanan coast (e.g. Kedungu)Coast west of Canggu attracting new projects; check rice-field protection status.
  • Sanur (Denpasar)East-coast district with apartment and health-tourism related development.
  • Nusa Dua and JimbaranSouthern resort zones with branded and resort-linked projects.

Established resale markets

  • Seminyak (Badung)Established villa and resort area with existing stock.
  • Kerobokan (Badung)Residential area between Seminyak and Canggu.
  • Sanur (Denpasar)Long-established residential and expatriate area.
  • JimbaranEstablished bay area with existing villas.
  • Nusa DuaPlanned resort enclave with existing residences.
  • UbudEstablished villa and residential market in Gianyar.

The market in numbers

  • BPS Bali recorded 6,948,754 direct foreign tourist arrivals in 2025, up 9.72 percent on 2024, with Australia the largest source market at 1,628,460.
  • Bank Indonesia's national Residential Property Price Index rose 0.69 percent year on year in Q2 2026, while primary-market residential sales fell 2.36 percent year on year.

What to watch for

  • Nominee structures are void under the Basic Agrarian Law and, since Perda 4/2026, expressly prohibited in Bali with administrative and criminal sanctions.
  • Villas on agricultural or protected rice-field land, or without PBG and SLF, can be sanctioned or demolished and cannot lawfully be rented.
  • Most off-plan villa leaseholds are private contracts outside the regulated developer-sale rules, with no statutory escrow, so delivery risk sits with the buyer.
  • A leasehold is a wasting asset: its value falls as the term runs down, and renewal depends on the contract and the landholder.
  • Hak Pakai depends on continued eligibility; advisers say a holder who no longer qualifies must transfer the title to an eligible party within one year.

Buying property in Bali: questions buyers ask

Can foreigners buy property in Bali?

Yes, but not freehold. Foreigners use Hak Pakai in their own name, a leasehold, or a PT PMA company holding HGB. Hak Milik freehold is reserved for Indonesian citizens.

Is a Canggu villa for sale usually leasehold?

Many villas in Canggu and elsewhere in Bali are sold as leaseholds under private contracts. Check the term, renewal and sub-letting rights, plus the zoning and PBG, before paying a deposit.

Should I buy an off-plan or resale villa in Bali?

Off-plan lets you pay in stages but usually sits outside the regulated sale system with no escrow. Resale lets you check the finished villa, its SLF and its remaining term before you pay.

Is Bali property investment through a nominee safe?

No. Nominee agreements are void under Article 26(2) of the Basic Agrarian Law, and Bali's Perda 4/2026, signed on 24 February 2026, prohibits them with sanctions.

What is the minimum price a foreigner must pay in Bali?

For Hak Pakai, IDR 5 billion for a landed house and IDR 2 billion for an apartment, under Decree ATR/BPN 1241/SK-HK.02/IX/2022.

Does buying a villa in Bali give me a visa?

No. The Second Home Visa is granted against an IDR 2 billion deposit in an Indonesian state bank, not against the property.

Sources

  1. Expatica: foreigners buying in Bali
  2. Anteya: Hak Pakai in Bali
  3. Detik: minimum prices for foreigners
  4. Detik Bali: buying requirements
  5. Bali Property Rules: PT PMA guide
  6. Flado: PT PMA capital under BKPM 5/2025
  7. Unram journal: nominee agreements
  8. Lingkari News: Perda 4/2026
  9. Bali Province: spatial planning 2026
  10. Bali Discovery: rice-field villa ban
  11. PP 12/2021, Article 221
  12. PwC: Indonesia other taxes
  13. Emerhub: Second Home Visa
  14. BPS Bali: foreign arrivals 2025

This page is general information, not legal, tax or financial advice. Rules and fees were checked against the sources above in October 2026 and can change.

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