Real estate agent commission in Bali

Indonesia is one of the few markets where the government sets a range for agent commission. In Bali, most of the market sits at the top of that range, and the seller usually pays. Here is how the money works in October 2026, and what a broker keeps after the agency’s share and tax.

The short version

1. On a sale, commission is regulated at 2% to 5% of the transaction value. On a rental, 5% to 8%.
2. In Bali, the seller’s agent usually charges about 5%, often built into the asking price.
3. The party that hires the agent pays. That is usually the seller.
4. A written agreement with the client, and with any co-broking partner, is required.
5. An agency may pay its brokers up to 70% of the commission.
6. Compliant agencies add VAT, at an effective 11%, on their commission invoice.
7. Payments must go through the Indonesian payment system. Fees paid abroad to unlicensed foreign brokers are what regulators are targeting.

The regulated range

The rules come from Minister of Trade Regulation 33 of 2025, in force since 5 October 2025, which replaced Permendag 51/2017 (BPK legal database). Bisnis.com’s report of the November 2025 AREBI seminar summarises the commission rules:

Transaction	Commission range
Sale and purchase	2% to 5% of the transaction value
Rental	5% to 8%

Source: Bisnis.com, November 2025. SIP Law Firm gives the same ranges.

Brighton, writing about the older regulation, gives practical detail for rentals: about 5% of the total rent for leases of one to three years, and 5% to 8%, negotiated, for longer leases.

Bali’s long leaseholds sit between the two categories. A 25-year lease sold as a villa is marketed like a sale, and Bali agents usually charge the sale rate on it. Agree in writing which rate applies before you list.

What Bali agents actually charge

Global Investments (June 2026) says the seller’s agent typically receives 5%, and that in many Bali deals the buyer pays the agent nothing because the fee is built into the price. A buyer’s agent either charges the buyer 2.5% to 5%, or is paid from the seller’s fee through a split. Rumavi (September 2026) also lists agent commission at around 5% as a seller’s cost when a leasehold villa is resold.

Who pays

Brighton explains that the commission is paid by the party that engaged the intermediary, usually the seller. If a buyer hires a buyer’s agent, the buyer pays that agent. If both sides pay, both must agree in writing.

The written agreement

Under the new framework, a brokerage must have written agreements with its clients and with co-broking partners (Bisnis.com, SIP Law Firm). That agreement is your proof of a right to a fee. It should set out:

• The property, the price and the type of right being sold or leased.
• The commission rate, whether VAT is added on top, and when the fee is due (usually at the signing of the deed or lease).
• Whether the mandate is exclusive, and for how long.
• What happens if the client sells directly to a buyer you introduced.
• The P4 agency’s licence details. The rules require them on its publications.

Co-broking and splits with the agent

Between agencies. Co-broking is common in Bali, where one agency holds the listing and another brings the buyer. Each side needs a written co-broking agreement. The split between agencies is not set by law. Our examples use 50/50, but agree the figure in the co-broking agreement.

With the agent. Under Permendag 33/2025, an agency may pay its expert staff up to 70% of the commission (Bisnis.com). Below that cap, the split is negotiated, and agencies that provide leads, marketing and an office usually keep more. Get yours in writing.

Never through foreigners paid abroad. AREBI Bali’s chair told Tirto in July 2025 that unlicensed foreign brokers often take payment abroad and pay no Indonesian tax, while local agencies register their members and withhold income tax. The rules also require transactions to use the national payment system (Bisnis.com).

Worked examples

1. Sale of a leasehold villa at Rp5 billion, listed by one agency

• Commission at 5%: Rp5,000,000,000 × 5% = Rp250 million
• VAT on the commission at an effective 11%: Rp27.5 million
• Seller pays the agency Rp277.5 million
• Agent’s share at 50%: Rp125 million before income tax
• Maximum allowed share at 70%: Rp175 million

2. The same sale, co-broked 50/50

• Listing agency: Rp125 million, plus VAT
• Buyer’s agency: Rp125 million, plus VAT
• Each agent at a 50% split: Rp62.5 million

3. A one-year villa rental at Rp600 million

• At 5%: Rp30 million
• At 8%: Rp48 million

4. Hak Pakai house sale at Rp6 billion at 3%

• Commission: Rp180 million, plus VAT of Rp19.8 million
• The seller also pays final income tax of 2.5% on the transfer, Rp150 million, separately from the commission (Directorate General of Taxes).

Taxes on commission

VAT. The agency charges VAT on its commission invoice. Under PMK 131/2024, the rate is 12% applied to 11/12 of the fee for non-luxury goods and services, which gives an effective 11% (Directorate General of Taxes). Brighton confirms that compliant agencies add 11% VAT on commission.

Income tax for the agent. Indonesian agencies withhold income tax on what they pay their brokers, as Tirto’s report notes. The rate depends on your status and total income, so ask the agency’s finance team for a written breakdown and keep your tax number (NPWP) registered.

Taxes on the deal itself are separate from the fee: the seller’s 2.5% final income tax on a transfer, the buyer’s BPHTB, and the 10% final tax on lease income (Emerhub). On the resale of a leasehold, Rumavi explains that the seller pays 10% of the gross price as a tax resident, or 20% as a non-resident unless a treaty reduces it. Knowing these numbers helps you price and negotiate.

Practical points at completion

• Invoice from the agency’s company, never from your personal account.
• Collect the commission at signing, through the notary or by bank transfer to an Indonesian account.
• Keep the signed agreement, the co-broking agreement and proof of introduction.
• From October 2026, uncertified brokers face sanctions (AFU). Keep your certificate current.

What to check before you work a deal

• A signed listing or buyer agreement with the rate, VAT and payment date.
• A co-broking agreement if another agency is involved.
• Your agency’s licence details on its marketing.
• Your split and whether it changes with volume.
• That the property is legally saleable: the right type of title, zoning and building permits.

Commission in Indonesia is set within a regulated range, and the rules changed in October 2025. This guide was checked on the date shown above. It is general information, not legal or tax advice. CloserPass is not affiliated with any authority or agency.

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