The PPAT and Notary Process for Buying Property in Bali: Step by Step (2026)

Buying property in Bali runs through a PPAT, a state-authorised Land Deed Official who drafts and executes the deed of transfer and registers the new title at the Land Office. The PPAT is not optional. Under Indonesian law a transfer of land rights is only valid when it is made before a PPAT and recorded at the Badan Pertanahan Nasional (BPN), the National Land Agency. For foreign buyers, the PPAT and notary process is where due diligence, taxes, and title registration all come together, so understanding each step protects you from the structures that go wrong.

This guide sets out the process step by step, with the offices, taxes, and timelines involved in 2026.

What is a PPAT in Indonesia?

A PPAT, or Pejabat Pembuat Akta Tanah, is a Land Deed Official authorised by the state to draft and execute deeds that transfer land rights and to lodge them for registration. In Bali the same person is very often a Notaris as well, holding both functions. The PPAT verifies the documents, confirms taxes are paid, reads and witnesses the deed, and submits it to the BPN. Choosing an independent PPAT rather than one chosen only by the seller or agent is an important protection for the buyer.

What can a foreigner legally own in Bali?

A foreigner cannot own freehold (Hak Milik) land in Bali but can hold a Right to Use title called Hak Pakai, or own through an Indonesian company (PT PMA) that holds a Right to Build title (Hak Guna Bangunan). Hak Pakai for foreign individuals is governed by Government Regulation PP 18/2021 and can run up to 80 years in stages of 30, 20, and 30 years. The more recent PP 28/2025 changed how permits are processed rather than what foreigners may own, so the core rules on Hak Pakai and the freehold restriction still stand.

Do you need a residence permit to hold Hak Pakai?

Yes, to register a Hak Pakai title in your own name you generally need a valid Indonesian residence permit, a KITAS or KITAP, or a Second Home Visa. This requirement comes with the foreign ownership framework under PP 18/2021. There are also minimum property value thresholds for foreign buyers, which in Bali sit in the region of IDR 2 billion to IDR 5 billion depending on the property type and location. Confirm the current threshold for your specific area, as these figures are set by ministerial regulation and are updated periodically.

Step 1: Engage a PPAT or notary and run due diligence

Start by engaging an independent PPAT or notary who checks the land certificate against the BPN records. This certificate check, known as pengecekan sertifikat, confirms the seller is the registered holder and that the land carries no mortgage, dispute, or block. The PPAT also confirms the zoning and that the land is not within a restricted or green zone. This is the single most important step, because a clean certificate check is what tells you the seller can actually transfer the land.

Step 2: Sign the conditional sale agreement

Once due diligence is clean, the parties sign a sale agreement, often as a conditional sale and purchase agreement before the full transfer. This agreement sets the price, the deposit, and the conditions that must be met before the deed of transfer is executed, such as the seller clearing any outstanding tax. For a Hak Pakai purchase or a conversion of title, the agreement records how and when the title will be issued in the buyer's name. Have your own adviser review this document rather than relying on a template handed over by the seller.

Step 3: Pay the transfer taxes before the deed is signed

Before the PPAT will execute the deed of transfer, both transfer taxes must be paid and proven. The buyer pays BPHTB, the acquisition duty, at 5 percent of the transaction value above the local non-taxable threshold (NPOPTKP), which in Bali is set at IDR 60 million per transaction as of September 2025. The seller pays PPh, a final income tax, at 2.5 percent of the transaction value. The PPAT cannot proceed to the deed until proof of both payments is presented.

Step 4: Execute the Akta Jual Beli before the PPAT

The transfer itself happens when the PPAT executes the Akta Jual Beli (AJB), the deed of sale and transfer. The PPAT reads the deed aloud, and the parties sign simultaneously in the presence of witnesses. This is the moment the transfer becomes legally effective. For foreign buyers acquiring Hak Pakai, the deed and supporting documents must match the ownership structure you have set up, whether that is a direct Hak Pakai title or a transfer into a PT PMA.

Step 5: Register the transfer at the BPN

After the AJB is signed, the PPAT submits it to the BPN to register the transfer and issue a new certificate. The PPAT is required to lodge the executed deed with the Land Office within seven working days. The BPN then updates the land book (Buku Tanah) and issues a certificate in the buyer's name, or in the company's name for a PT PMA purchase. Registration is what makes your ownership official and protects it against competing claims.

How much do the PPAT and notary fees cost?

PPAT and notary fees in Bali generally range from about 0.5 percent to 1 percent of the transaction value, and they are commonly shared or negotiated between buyer and seller. These fees cover drafting and executing the deed, the certificate check, and lodging the transfer with the BPN. They are separate from the BPHTB and PPh transfer taxes. Agree who pays the PPAT fee in the sale agreement so there is no dispute at closing.

How long does the process take?

The full process, from certificate check to a new certificate issued by the BPN, usually takes several weeks to a few months depending on the title type and the workload at the local Land Office. Title conversions, for example converting a Hak Milik certificate into Hak Pakai for a foreign buyer, add time because they involve an extra application at the BPN. Plan your funds and visa timing around this, rather than assuming a transfer completes immediately after signing.

Bektu was built to make this process transparent, so foreign buyers can see whether a Bali property is being transferred properly through a PPAT and registered at the BPN rather than held through an informal arrangement.