ELEMENTSDESIGN & FURNISHING

How much are notary and PPAT fees in Bali?

Start with the official ceiling, then compare the actual work included. A quoted percentage may cover only the PPAT deed—or may bundle checks and administration that should be listed separately.

Bali villa planning image accompanying property due-diligence guidance
Complete legal and site due diligence before relying on a design or construction budget.
At a glance

Under Indonesia's Government Regulation No. 24 of 2016, PPAT professional fees, including witness fees, must not exceed 1% of the transaction price stated in the deed. This is a maximum, not a fixed Bali rate and not the total transaction cost. Taxes, land and company checks, translations, registration and other legal work may be separate. Ask a licensed local notary/PPAT for an itemised written quotation before paying. Element Design Studio is not a law or tax firm; this is a planning checklist, not legal advice.

The 1% rule is a ceiling—not an automatic invoice

Article 32 of Government Regulation No. 24 of 2016 states that PPAT and temporary PPAT honoraria, including witness fees, may not exceed 1% of the transaction price written in the deed. A professional may quote less. Ask what deed work and meetings that professional fee covers, and do not assume unrelated taxes or third-party work are included.

Simple PPAT fee example

If the price stated in the deed is IDR 5 billion, 1% equals IDR 50 million. That illustrates the regulatory ceiling for the PPAT honorarium described above; it is not a promise that the fee will be IDR 50 million and it is not a calculation of the total acquisition cost.

Professional fees and taxes are different

Indonesia's Directorate General of Taxes states that final income tax on an ordinary transfer of land or buildings is generally 2.5% of the gross transfer value and is associated with the transferring party. The acquiring party may also face BPHTB under the applicable local rules. Transaction type, location, legal structure, exemptions and declared value can change the calculation, so obtain written advice for the specific deal.

Items to ask the adviser to separate

  • PPAT professional fee and witness fee
  • Notarial agreements or other documents outside the PPAT deed
  • Land-title, zoning, encumbrance and dispute checks
  • Company or counterparty checks where relevant
  • Translations, certified copies and administration
  • PPh, BPHTB and any other taxes or duties
  • Government, registration and post-signing charges

Questions to ask before paying

  • Is the adviser licensed for the required work?
  • What is included and excluded from this quotation?
  • Which charges are fixed, percentage-based or estimates?
  • Which party is responsible for each tax or fee?
  • What documents and independent checks are still outstanding?
  • What happens if the transaction does not complete?

Keep legal and design scopes separate

A notary or PPAT quotation does not normally cover architectural surveys, soil investigation, design, engineering, permits or construction. Likewise, a design proposal does not verify title, ownership structure, zoning or tax treatment.

When Element should enter the process

Once the client has reliable site information and qualified advisers have confirmed the legal and planning route, we can test the plot through concept planning and define the interior-design scope. Do not treat concept drawings as proof that a project is legally approvable.

Common questions

What is the maximum PPAT fee in Bali?

Government Regulation No. 24 of 2016 says PPAT honoraria, including witness fees, must not exceed 1% of the transaction price stated in the deed. This is a ceiling rather than a mandatory tariff, and separate services and taxes require clarification.

How much is 1% of an IDR 5 billion property transaction?

One percent of IDR 5 billion is IDR 50 million. This is only an illustration of the PPAT honorarium ceiling and is not the total transaction cost or a quotation.

Are taxes included in a notary or PPAT quotation?

Do not assume they are. Ask the adviser to separate PPAT and notarial professional fees, PPh, BPHTB, government charges, searches, translations, registration and third-party expenses—and state which party pays each item.

Is the seller's property-transfer tax 2.5%?

Indonesia's Directorate General of Taxes states that final income tax on an ordinary transfer of land or buildings is generally 2.5% of the gross transfer value. Exceptions and transaction structures exist, so the appointed tax or legal adviser must confirm the treatment.

Can Element provide legal due diligence?

No. Element provides design services. Land rights, contracts, zoning, taxes and transaction checks must be handled by suitably licensed local professionals.