A Balinese recruit joins a Canggu agency in 2026 and asks what Ministry of Trade Regulation 33/2025 requires of her personally before she handles deals. What is correct?

1. Nothing personal: only the agency needs a licence
2. A competency certificate, and she must work under a licensed brokerage entity
3. Membership of a notary chamber and a law degree
4. A tourism guide licence from the Bali provincial government

Under Permendag 33/2025, what commission range applies to a brokered property sale in Indonesia?

1. 1% to 2% of the price
2. Freely negotiated, with no range at all
3. 5% to 8% of the price
4. 2% to 5% of the price

Example figures: your agency sells a freehold villa in Sanur to an Indonesian buyer for IDR 5,000,000,000 at a 3% commission. Under Permendag 33/2025, what is the maximum amount the agency may pay to the certified agent who handled the deal (in IDR)?

An Australian on a Visa on Arrival films a villa and posts it on social media to find buyers and renters. What did Bali immigration do in a similar 2024 case?

1. Issued a verbal warning, since social media posts are not work
2. Required him to convert to a work permit within 30 days
3. Deported him, treating the promotion as business activity a VoA does not allow, with a re-entry ban
4. Fined the villa owner only, since foreigners are never liable

Which yearly reporting duty does Permendag 33/2025 place on a property brokerage company?

1. An activity report submitted through the Ministry of Trade system by 30 April
2. A quarterly report to the Bali governor on foreign clients
3. A monthly listing count sent to AREBI
4. No reporting at all once the NIB is issued

A French expat in Bali wants to join your agency as a field agent showing villas and negotiating offers. What does AREBI Bali say the new brokerage rules allow?

1. Anything, as long as he holds a KITAS of any type
2. Field broking, provided an Indonesian agent co-signs each deal
3. Field broking only for foreign buyers
4. Managerial roles such as business development, but not client acquisition, negotiation or transaction handling

In the risk-based licensing system (OSS), how is property brokerage (KBLI 68200, real estate on a fee or contract basis) classified under the new rules, and what follows from it?

1. Low risk: an NIB alone is enough
2. Medium-High risk: the company needs a standard certificate on top of its NIB
3. High risk: a full ministerial licence and an environmental permit
4. Not classified: brokers operate without registration

AREBI announced a national certification target tied to the end of the Permendag 33/2025 socialisation period. What was it?

1. 500 certified brokers by December 2025
2. All 3,000 Bali agents certified by June 2026
3. 5,000 certified brokers by October 2026
4. 10,000 certified brokers by 2030

A foreign investor wants to open a PT PMA brokerage in Bali in 2026. What did BKPM Regulation 5/2025 change for new foreign-owned companies?

1. Minimum paid-up capital fell from IDR 10 billion to IDR 2.5 billion, while planned investment must still exceed IDR 10 billion
2. PT PMA companies no longer need any minimum capital
3. Minimum paid-up capital rose to IDR 25 billion
4. Foreign brokerages must now be 51% owned by AREBI members

A Dutch buyer with a KITAS asks whether he can buy a villa in Uluwatu as Hak Milik (freehold) in his own name. What do you tell him?

1. Yes, if he holds a KITAP rather than a KITAS
2. Yes, if the price exceeds IDR 5 billion
3. Yes, through a notarial power of attorney
4. No: Hak Milik is for Indonesians; he can hold a house under Hak Pakai or own an apartment unit (HMSRS)

What minimum prices apply in Bali when a foreigner buys a home under Kepmen ATR/BPN 1241/2022?

1. IDR 1 billion for a house and IDR 500 million for an apartment
2. IDR 5 billion for a landed house and IDR 2 billion for an apartment unit
3. IDR 10 billion for both
4. There is no minimum price outside Jakarta

Example figures: a member of the Indonesian diaspora (foreign passport holder) wants a landed house in Bali. The decree lets diaspora buyers use 75% of the normal Bali threshold of IDR 5 billion. What is his minimum price (in IDR)?

A foreign couple wants to buy two adjoining plots in Tabanan totalling 3,500 m2 to build one family home under Hak Pakai. What limit applies?

1. No limit as long as each plot is under 2,000 m2
2. Up to 5,000 m2 per person
3. One parcel of at most 2,000 m2 per person or family, unless the Minister grants an exception
4. Up to 10,000 m2 if the land is outside a tourism zone

A Hak Pakai is granted on state land to a foreign home owner. What is the maximum total duration if it is granted, extended and then renewed in full under PP 18/2021?

1. 80 years: 30, plus a 20-year extension, plus a 30-year renewal
2. 25 years with no extension
3. 99 years in one grant
4. Unlimited, like Hak Milik

A client signs a 25-year leasehold (Hak Sewa) on a villa in Pererenan. What does he actually own at the end of the deal?

1. The land, once the lease is paid in full
2. A Hak Milik certificate in his name
3. A Hak Pakai registered automatically at BPN
4. A contractual right to use the property for the term; the land stays with the Indonesian owner

A seller proposes that your foreign buyer put the freehold title in the name of the seller's Balinese cousin, backed by a side agreement and a power of attorney. What is the correct advice in 2026?

1. It is safe if the side agreement is notarised
2. It is safe if the cousin also signs a loan agreement
3. Refuse: Indonesia does not recognise beneficial ownership, the side deal is unenforceable, and Bali has moved to ban such pinjam nama schemes outright
4. It is safe for 30 years, then must be converted

Which of these is listed as a reporting party to PPATK (Indonesia's financial intelligence unit) under Government Regulation 43/2015?

1. Only banks and money changers
2. Property companies and property agents, alongside notaries and PPAT land deed officials
3. Only the PPAT, never the agent
4. Only developers listed on the stock exchange

A buyer insists on paying for a Seminyak villa in several cash bundles from different people, refuses to explain the source and asks you to keep the price off paper. What should you do?

1. File a suspicious transaction report with PPATK and avoid telling the client you reported
2. Accept the cash but ask the notary to record a lower price
3. Warn the client that you will report him, then wait for his reaction
4. Ignore it: only the bank has reporting duties

What did Governor Wayan Koster instruct in July 2025 about tourism projects on productive land in Bali?

1. A full island-wide ban on all construction for five years
2. A tax discount for hotels built on rice fields
3. That from 2025 no permits may be issued for tourism facilities on productive land
4. That only foreign investors need permits on farmland

In late 2026 an investor wants to lease a rice field (sawah) in Tabanan and build six rental villas on it. After the deadly September 2025 floods, what is the provincial position you must explain?

1. Allowed if the villas are under two storeys
2. Allowed if the land is leased rather than bought
3. Allowed if the investor pays a conversion fee to the regency
4. No new permits for commercial use of rice fields; building there is limited to the landowner's own home

A buyer plans to list his Canggu villa on Airbnb and Booking.com. What did the Ministry of Tourism require of hosts from 1 August 2026?

1. Nothing new: platforms handle all licensing
2. A valid NIB with a matching KBLI code, or the listing faces removal
3. Only a tourist tax receipt from the airport
4. A signed letter from the banjar head only

Example figures: a buyer acquires a Hak Milik house in Bali for IDR 6,000,000,000. Assume the regency applies the 5% BPHTB rate with a non-taxable allowance (NPOPTKP) of IDR 80,000,000. How much BPHTB does the buyer pay (in IDR)?

Which Bali submarket recorded the highest hotel occupancy in 2025, according to Horwath HTL?

1. Canggu
2. Ubud
3. Nusa Dua
4. Seminyak

A client wants a villa in the area that had Bali's highest hotel average daily rate in 2025. Which area do you show first?

1. Jimbaran and Uluwatu
2. Kuta and Legian
3. Tegallalang
4. Sanur

About what share of Bali's branded residence supply is located in Canggu and Berawa (Horwath HTL, 2026)?

1. About 10%
2. About 25%
3. About 60%
4. About 40%

Which Ubud sub-area is the luxury belt along the river gorge, where a well-placed 3-bedroom villa can earn about USD 400 to 700 a night?

1. Tegallalang
2. Sayan (Ayung River valley)
3. Mas
4. Nyuh Kuning

Example figures: a 3-bedroom villa in Penestanan, Ubud, is booked 20 nights in high season at USD 300 a night, within the USD 250 to 350 range reported for 2026. What is the gross room revenue for those nights (in USD)?

Example figures: an investor leases 4 are (400 sqm) of prime land in Pererenan at IDR 45 million per are per year for 25 years. What is the total lease cost (in IDR)?

Of these Canggu-area zones, which has the cheapest leasehold land per are per year according to Bali Villa Realty (September 2026)?

1. Batu Bolong
2. Berawa (prime)
3. Seseh and Cemagi beachside
4. Pererenan (prime)

Rumavi's 2026 data for 4-bedroom villas give which Canggu micro-area the highest nightly rate?

1. Pererenan
2. Umalas
3. Seseh
4. Batu Bolong

In Seminyak, which micro-area has the highest short-term rental demand and the highest entry price (from about USD 700,000)?

1. Petitenget
2. Drupadi
3. Legian
4. Batu Belig

Which Bukit area has the cheapest leasehold land, at about IDR 10 to 15 million per are per year (Bali Villa Realty, September 2026)?

1. Prime Bingin and Uluwatu beaches
2. Ungasan, Pandawa and inland Bukit
3. Pecatu and Balangan
4. Jimbaran bay front

On NusaBali's May 2026 figures, how much higher is the median freehold villa price than the median leasehold villa price in Ungasan (in USD)?

Where on the island was the freehold premium over leasehold highest in Q1 2026, at about 82%?

1. Ubud
2. Canggu
3. Pecatu
4. Seminyak

Example figures: a 3-bedroom villa in Pecatu needs 50 truckloads of water a month in high season at IDR 200,000 per 5,000-litre load. What is the monthly water cost (in IDR)?

What is the minimum price for a foreigner to buy a landed house on Hak Pakai in Bali?

1. IDR 2 billion
2. IDR 3 billion
3. IDR 1 billion
4. IDR 5 billion

Since 2026, OSS rejects new PMA registrations in Bali for low and medium-low risk activities. Which real estate KBLI did the Governor's letter specifically name?

1. 68111 (self-owned or leased real estate)
2. 68200 (real estate brokerage on a fee basis)
3. 41011 (residential building construction)
4. 55110 (star hotels)

Bali's Regional Regulation 4/2026 makes the conversion of protected rice fields into villas a criminal offence. Which two regencies are the main focus of enforcement?

1. Badung and Denpasar
2. Tabanan and Gianyar
3. Buleleng and Karangasem
4. Klungkung and Bangli

A family of four foreign tourists arrives in Bali for a holiday. How much tourist levy do they pay in total (in IDR)?

According to AREBI Bali (November 2025), what may a foreign national do in a Bali brokerage under Permendag 33/2025?

1. Act as a field broker if they hold a KITAS
2. Negotiate deals for clients from their home country
3. Hold a management role only, not field brokerage
4. Nothing at all, even as an investor

Example figures: an agency sells a leasehold villa in Berawa for USD 400,000 at a 5% commission, the top of the Permendag 33/2025 sales band, and pays its broker the maximum share allowed. What does the broker receive (in USD)?

Example figures: a Kerobokan villa owner receives IDR 300 million in annual rent from a long-term tenant. What final income tax is due (in IDR)?

A developer wants buyers to sign a PPJB (conditional sale agreement) for landed villas in a new Ubud project. Under PP 14/2016 as amended by PP 12/2021, which conditions must be in place first?

1. Only a signed reservation form and a deposit
2. Clear land status, the building approval (PBG), available infrastructure and utilities, and at least 20% construction completed
3. A bank guarantee covering 100% of the price
4. Approval from AREBI and the banjar

Before whom must the buyer and the developer sign a PPJB for a house under the housing regulation?

1. The village head only
2. The listing agent as witness
3. No one: a WhatsApp confirmation is enough
4. A notary

What is the difference in timing between marketing an apartment project and a landed house project under the housing regulation?

1. Apartments (rumah susun) may be marketed before construction begins, while landed houses are sold by PPJB once at least 20% is built
2. Both may be marketed only after the SLF is issued
3. Landed houses may be marketed before land is acquired; apartments may not
4. There is no difference and no condition

Example figures: a buyer signed a PPJB for a villa priced at IDR 3,000,000,000 and has paid IDR 900,000,000. He cancels through his own fault. Under Article 22L(4), the developer may deduct 10% of the price. How much must be refunded (in IDR)?

A buyer paid a IDR 250,000,000 deposit on a IDR 3,000,000,000 villa under a PPJB, then walks away for personal reasons. What does the regulation allow the developer to do?

1. Refund everything, since cancellation is always free
2. Refund half the deposit
3. Keep the whole payment, because it does not exceed 10% of the price
4. Claim the full price from the buyer

The developer misses the handover and fails its PPJB obligations, and the buyer cancels. What is the buyer entitled to under the housing regulation?

1. Nothing, since off-plan buyers carry all risk
2. 90% of payments, the developer keeps 10%
3. A credit note on a future project only
4. Return of all payments received

A brochure for a Pecatu villa project promised a beach club and a fixed 12% return, but neither appears in the PPJB. The buyer feels misled. Which law gives him a basis to act, and what penalty can apply?

1. The Consumer Protection Law: misleading promotion is unlawful and can carry up to 5 years in prison or a fine of up to IDR 2 billion
2. None: only the PPJB counts and brochures have no legal value
3. The tourism law, with a maximum IDR 10 million fine
4. Only AREBI's code of ethics, with no legal penalty

A developer shows an old IMB for a Jimbaran plot. Which document replaced the IMB as the building approval under PP 16/2021?

1. The SHM certificate
2. The PBG (Persetujuan Bangunan Gedung), applied for through SIMBG
3. The NIB from OSS
4. The PPJB

A finished off-plan villa is handed over, but the developer has no SLF yet. Why does that matter?

1. It does not: the SLF is optional for villas
2. It only affects the developer's tax return
3. The SLF (certificate of function) confirms the building is fit for use and must be obtained before it is used or occupied
4. The SLF is the land title, so the buyer owns nothing

How often must an SLF be renewed for a building that is not a residential house, such as a hotel?

1. Every 5 years
2. Every 20 years
3. Every year
4. Never

Example figures: an off-plan 2-bedroom villa costs IDR 6,800,000,000 and the developer projects IDR 485,000,000 of yearly rental revenue. What is the gross yield (in %, two decimals)?

Example figures: same villa, IDR 6,800,000,000 price and IDR 485,000,000 revenue. Deduct management 20%, OTA commissions 15%, operating costs 15% and a capex reserve 5%, all on revenue. What is the net yield (in %, two decimals)?

A client asks what a full-service Bali villa manager usually charges. What range is reported in 2026 market analysis?

1. 1% to 3% of revenue
2. A flat USD 100 a month
3. 50% to 70% of revenue
4. About 15% to 30% of revenue, before OTA commissions

A Canggu developer advertises a "gross ROI of 11.5%" on a IDR 4.2 billion villa. What is the most accurate way to explain this figure to a buyer?

1. It is the guaranteed net income after tax
2. It is projected revenue divided by the purchase cost, before any operating deductions, so you must ask for the occupancy and nightly rate assumptions
3. It is the annual price growth of the villa
4. It is the return already achieved by the developer's past projects

Bali branded villas and condotels have long been sold with a guaranteed yield. What weakness did JLL research point out?

1. Guarantees are illegal and void
2. Guarantees always last for the full lease
3. Typical guarantees were short (about 7% for three years), and some weaker projects could not deliver adequate returns once the guarantee ended
4. Guarantees are paid by the Bali government

Example figures: a developer offers an 8% yearly rental guarantee for 3 years on a villa priced at IDR 4,000,000,000. What is the total guaranteed payout over the period (in IDR)?

Example figures: a buyer signs a 30-year leasehold off-plan villa deal; the lease term starts on the signing date. Delivery was promised in 18 months but the villa is handed over after 36 months. How many years of lease remain once he can use it?

A small Bali developer asks your buyer to pay 70% upfront into its company account, with no escrow. What protection should you recommend?

1. Milestone-based payments released only after independent verification, with a detailed contract and an independent construction auditor
2. Pay upfront but ask for a discount
3. Pay in cash to the site foreman to speed things up
4. Accept, since Indonesian law guarantees all off-plan deposits

At what stage of an off-plan villa build is a contractor most likely to walk away, according to Bali operators?

1. Before the land is cleared
2. On the day the PPJB is signed
3. After the SLF is issued
4. Near the end of construction, when most of the money has already been paid

Example figures: a newly delivered villa rents for IDR 3,500,000 a night. Regional tax on hotel services (PBJT, which covers villas) is charged at 10%. How much PBJT is due per night (in IDR)?

A developer's brochure says Chinese visitors now dominate Bali tourism. According to BPS data for the first half of 2026, which country was actually the largest source of foreign visits to Bali?

1. China
2. Australia
3. India
4. United Kingdom

Example figures based on BPS data: Bali received about 3.2 million foreign visits in H1 2026, of which 802,837 were Australian. What share of visits came from Australia (in %, one decimal)?

A buyer says Bali tourism grows every year, so rental income can only go up. What do the 2026 figures show?

1. Arrivals rose more than 10% in 2026, so the claim holds
2. Arrivals doubled after the tourist levy was introduced
3. Foreign arrivals were 6.95 million in 2025, but the first eight months of 2026 were about 1.6% lower than a year earlier
4. BPS stopped publishing Bali arrival data in 2026

A French colleague wants to target European buyers. Which European country sent the most visitors to Bali in H1 2026?

1. France
2. Germany
3. Russia
4. United Kingdom

Example figures based on AirDNA's Bali averages: a villa earns an average daily rate of USD 130 at 57% occupancy. What gross annual revenue does that imply (in USD)?

A developer promises 85% occupancy all year for a new two bedroom villa in Canggu. What is the honest benchmark to share with your client?

1. Star hotels in Bali averaged about 65% in June 2026 (the highest of any province) and AirDNA shows about 57% across short-term rentals over 12 months, so 85% all year needs hard proof
2. 85% is the Bali average according to BPS
3. Occupancy does not matter for villas, only the nightly rate
4. Short-term rentals always beat hotels by 20 points

What happens when a 25 year leasehold on a Bali villa reaches its end with no extension agreed?

1. The tenant automatically becomes the freehold owner
2. The lease converts into Hak Pakai
3. The land and the building go back to the landowner, and the remaining contract value falls to zero
4. The government buys the villa at market value

Simplified example: a client pays USD 300,000 for a villa with 25 years left on the lease. Using a straight-line view (no market growth, value falls evenly with time), what is the lease worth after 10 years (in USD)?

Example figures: a leasehold villa costs USD 250,000 with 20 years remaining and earns USD 22,000 net per year. If you treat the price as a cost spread evenly over the lease (USD 12,500 per year), what is the true annual return on the purchase price (in %)?

Example figures: a villa bought for USD 350,000 brings USD 45,000 gross rental revenue per year. Management, platform fees, staff, utilities, upkeep and taxes take 40% of that revenue. What is the net yield (in %, one decimal)?

An investor asks what Indonesia's golden visa costs through passive investments (government bonds, listed shares or mutual funds) without setting up a company. What is correct?

1. USD 100,000 for 10 years
2. USD 350,000 for a 5 year permit or USD 700,000 for a 10 year permit
3. Any leasehold villa above USD 500,000
4. Rp 2 billion in a savings account for 10 years

A retired Australian couple asks about the second home visa. What is the core financial requirement?

1. Owning any villa in Bali
2. USD 60,000 yearly foreign income
3. USD 1 million in Indonesian shares
4. Funds of at least Rp 2 billion (about USD 130,000) in an Indonesian bank, for a stay of 5 or 10 years

A digital nomad on an E33G remote worker KITAS wants to buy a villa and collect the rental income himself. What should you tell him?

1. The E33G only covers foreign-source income, so rental income from a Bali villa needs a proper structure (licensed operator or company) and tax advice
2. The E33G lets him run any business in Indonesia
3. He can rent it out under his personal name on Airbnb
4. Rental income is tax free for KITAS holders

Immigration data show 1,274 golden visas issued between July 2024 and May 2026, worth about USD 2.9 billion. What is the right takeaway for a Bali villa agent?

1. Most permits went to Australians buying villas
2. The scheme has failed and has been closed
3. Almost 98% of the money came from corporate investors, with Americans, Chinese and Taiwanese the top nationalities, so individual golden visa buyers are a small niche
4. Every holder had to buy property in Bali

A seller in Buleleng claims his land will double because 'the north Bali airport opens soon'. What is the status in October 2026?

1. It opened in 2025
2. The site at Kubutambahan, Buleleng, is in the 2025 to 2029 national development plan and the president backed speeding it up in July 2026, but it is still in planning with no construction date
3. The project was cancelled by the Transport Ministry
4. It is under construction with opening set for 2027

Which signal from 2026 points most clearly to oversupply risk in Bali villas?

1. Bali hotels reached 100% occupancy
2. The tourist levy was abolished
3. Arrivals grew 15% in 2026
4. One rental platform's villa listings jumped from about 2,400 in June to over 3,300 in October 2026, and new listings asked about 5% less than late 2025, while AirDNA tracks over 48,000 active short-term listings

A client wants to build a rental villa on productive rice field land in Tabanan. Which regulatory risk do you flag first?

1. None, rice fields are the cheapest legal option
2. In September 2025 Governor Koster told regents and mayors to stop issuing new hotel and villa permits on productive farmland, so the project may never get licensed
3. Only the colour of the roof is regulated
4. Farmland can be rezoned automatically after 5 years

According to Bali Villa Hub listing data reported in October 2026, which area had the highest median asking rent for a two bedroom villa on a monthly lease?

1. Pererenan, at about USD 2,414 per month
2. Kuta
3. Ubud
4. Lovina

Example figures: a two bedroom villa in Pererenan rents on a yearly contract at USD 2,414 per month. The leasehold costs USD 280,000. What is the gross rental yield (in %, one decimal)?

A Jakarta family wants a Bali villa. Bank Indonesia held the BI Rate at 5.75% in July 2026 after 100 basis points of hikes that year, with the rupiah near 17,900 per USD. What should you keep in mind?

1. Indonesian buyers cannot buy in Bali
2. Rates were cut to zero, so mortgages are free
3. As Indonesian citizens they can hold freehold Hak Milik, but higher rates make mortgage finance more expensive, so check their borrowing plan early
4. They must use a PT PMA

Example figures: an Indonesian buyer acquires a freehold villa for IDR 5,000,000,000. BPHTB is 5% of the acquisition value minus the NPOPTKP; assume the national minimum NPOPTKP of IDR 80,000,000 for a first acquisition. How much BPHTB is due (in IDR)?

Example figures: the same buyer later acquires a second property in the same regency for IDR 3,000,000,000. The NPOPTKP cannot be used again on a second acquisition. How much BPHTB is due (in IDR)?

Example figures: a seller transfers a freehold villa for IDR 6,200,000,000. The final income tax on transfers of land and buildings is 2.5% of the gross value. How much does the seller owe (in IDR)?

On a freehold sale between two Indonesians in Bali, who legally pays which transfer tax?

1. The buyer pays both
2. The seller pays the 2.5% final income tax and the buyer pays the 5% BPHTB
3. The notary pays both from his fee
4. Both taxes are split 50/50 by law

Example figures: a developer hands over a new landed house in December 2026 for IDR 4,500,000,000 (VAT excluded). VAT is effectively 11% (12% on a base of 11/12 of the price). Under PMK 90/2025 the government bears 100% of the VAT on the first IDR 2 billion for homes priced up to IDR 5 billion. How much VAT does the buyer still pay (in IDR)?

A new villa is priced at IDR 5,600,000,000 with handover in November 2026. Does the 2026 VAT incentive (PPN DTP) apply?

1. Yes, on the first IDR 2 billion
2. Yes, on the full price
3. No, because the price is above the IDR 5 billion cap, so full VAT applies
4. Only if the buyer is a foreigner

Example figures: an Indonesian tax resident landowner leases land to a foreign buyer for 25 years for a total of IDR 2,000,000,000. The final income tax on land and building rental is 10% of the gross amount. How much tax is due (in IDR)?

Example figures: an Indonesian resident owner rents out a villa on a yearly contract for USD 24,000. Convert at IDR 17,900 per USD, then apply the 10% final tax on rental income. How much tax is due (in IDR)?

Example figures: a non-resident foreigner sells the remaining years of his leasehold villa for USD 200,000. Lease assignments are taxed as rental income: 10% for tax residents, 20% for non-residents (reducible under a tax treaty). Before any treaty relief, how much tax is due (in USD)?

Example figures: a PPAT notary charges 0.75% on a transaction of IDR 3,580,000,000 (the legal maximum is 1%). What is the fee (in IDR)?

Example figures: guests book a licensed villa for 5 nights at IDR 3,000,000 per night. The regional hotel tax (PBJT on accommodation, formerly PHR or PB1) is 10%. How much tax is collected (in IDR)?

An owner assumes Airbnb handles all taxes on his Bali villa. What is the correct position?

1. Airbnb collects and pays every Indonesian tax
2. Short-term rentals are tax free in Bali
3. Only guests pay tax, at the airport
4. Airbnb does not always collect the 10% hotel tax in Indonesia, so the operator must register for an NPWPD and declare and pay it monthly

Example figures: a villa sells for IDR 7,160,000,000 with a 5% agency commission. What is the commission (in IDR)?

Example figures: a leasehold villa sells for USD 400,000. The 5% commission is split 50/50 between the listing agency and the agency that brought the buyer. How much does each agency receive (in USD)?

In a typical Bali villa sale, who pays the agent's 5% commission?

1. Usually the seller; any buyer-side agent fee is separate and must be agreed in writing
2. Always the buyer
3. The landowner of the leasehold
4. The notary, from the transfer taxes

Example rate: IDR 17,900 per USD (the rupiah traded near IDR 17,901 on 6 October 2026). A client budgets USD 250,000. What is that in IDR?

Example rate: IDR 17,900 per USD. A villa is listed at IDR 3,222,000,000. What is the price in USD?

Example figures: an American buys a villa for IDR 4,475,000,000 when the rate is IDR 17,900 per USD. Years later he sells for the same IDR price, but the rupiah has strengthened to IDR 16,500 per USD. What is his currency gain (in USD, rounded)?

Example figures: a leasehold villa costs USD 300,000 for a 30 year term. What is the cost per year of lease (in USD)?

Example figures: a buyer leases 4 are of land (1 are = 100 m2) at IDR 6,000,000 per are per year for 25 years, paid upfront. What is the total lease price (in IDR)?

Example figures: a villa bought for USD 320,000 earns USD 48,000 gross per year. Management takes 20% of gross, platform fees 15% of gross, and maintenance and utilities USD 6,000. What is the net yield (in %, one decimal)?

Using the previous example (price USD 320,000, net income USD 25,200 per year), what is the simple payback period, and what should you compare it with?

1. About 7.9 years, compared with nothing
2. About 12.7 years, which must be compared with the remaining lease term (on a 25 year lease, only about 12 years of profit remain after payback)
3. About 25 years, the length of the lease
4. About 3.8 years, because rental income doubles over time

An Australian buyer asks: 'Can I just buy the villa freehold in my own name?' What is the honest answer?

1. Yes, any foreigner can hold Hak Milik
2. No. Hak Milik freehold is reserved for Indonesian citizens. His options are a leasehold (Hak Sewa), Hak Pakai on a house meeting the minimum price, or a company (PT PMA) holding HGB title
3. Yes, if he marries anyone
4. Only if he pays double BPHTB

A German retiree wants a landed house in Bali under Hak Pakai (right of use). What minimum price applies to foreigners for a landed house in Bali under Kepmen ATR/BPN 1241/2022?

1. IDR 1 billion
2. IDR 2 billion
3. IDR 10 billion
4. IDR 5 billion

How long can Hak Pakai on a residential home last for a foreign owner, counting extensions?

1. Up to 80 years in total (30 + 20 + 30)
2. 10 years, non-renewable
3. Forever, like freehold
4. 25 years, the same as a typical lease

A Dutch couple want a PT PMA so they can 'own' a holiday villa they will rent out a few weeks a year. What do you tell them honestly?

1. A PT PMA is a cheap shell anyone can open online
2. A PT PMA is a real foreign-owned operating company with large capital requirements, licences matching its KBLI code (55193 for commercial villas), tax filings and reporting; Bali officials in 2026 pushed for proof of capital and against virtual offices, so it rarely suits an occasional holiday home
3. A PT PMA lets them hold Hak Milik
4. It needs no Indonesian tax registration

A Russian client says his Balinese driver will put the land in his own name 'for him', backed by a private side agreement. What is your advice?

1. It is standard practice and fully safe
2. It is fine if the agreement is in English
3. Refuse to arrange it: nominee structures give the foreigner no legal protection, and Bali has moved to penalise them, so he risks losing the land and facing liability
4. It is legal if the driver is a relative

What is the first document check before any deposit on a Bali villa or land?

1. Check the land certificate at the local BPN land office: holder's name, title type, size, and any mortgage, block or dispute
2. Ask the seller for a nice photo of the certificate
3. Check the Google reviews of the developer
4. Confirm the villa appears on Airbnb

A plot in Canggu looks perfect, but the client plans short-term rental. Which zoning check matters most?

1. The colour of nearby houses
2. Run a zoning (KKPR) check: tourism zones support full rental licences, residential zones are restricted, and green agricultural zones are blocked for rentals
3. Zoning only matters for hotels over 100 rooms
4. Zoning can be changed by the seller

An older villa for sale only has an IMB building permit from 2015. What do you tell the buyer who wants to rent it out?

1. The IMB is enough forever
2. Permits are not needed for villas
3. Only new villas need permits
4. The IMB must be converted to a PBG with an SLF (certificate of functional worthiness) before a rental licence can be obtained or renewed, so factor the cost and time into the offer

A cheap plot near Uluwatu is reached only by a footpath across a neighbour's land. What is the right advice?

1. Buy now, the neighbour will surely agree later
2. Access does not matter for villa value
3. Make legal road access a condition: get a registered right of way or buy the access strip, because a land-locked plot can be impossible to build, license or resell
4. Use a helicopter pad instead

The land offered is Balinese family land inherited by four siblings, but only the eldest brother is negotiating. What should you require?

1. Nothing, the eldest brother decides
2. Proof that every registered holder or heir consents and signs before the notary (and spouses where required), otherwise the deal can be challenged later
3. Just a verbal yes from the parents
4. A higher deposit to compensate

A Middle Eastern investor wants a villa purchase to give him Indonesia's golden visa. What is correct?

1. Any villa above USD 300,000 qualifies
2. Golden visa holders can own Hak Milik
3. A villa on leased land does not directly qualify; individual routes are mainly USD 350,000 (5 years) or USD 700,000 (10 years) in bonds, shares or funds, so refer him to an immigration specialist
4. The golden visa is only for Indonesians

A French buyer reads that a lease has 'an extension option'. Which clause protects him best?

1. An extension at a fixed or inflation-indexed price written into the lease, plus an assignment clause allowing him to transfer the lease
2. An extension 'at a price to be agreed with the landowner'
3. A verbal promise from the landowner's son
4. No clause, because extensions are automatic

A buyer from Jakarta asks how her purchase differs from a foreigner's. What do you explain?

1. She must use a leasehold like foreigners
2. As an Indonesian citizen she can hold freehold Hak Milik, pays 5% BPHTB after the local NPOPTKP on a first acquisition, and the seller pays the 2.5% final tax
3. She pays no tax at all
4. She needs a PT PMA

You organise a viewing trip for a British client. What should he know about the Bali tourist levy?

1. It is paid per day of stay
2. It is IDR 1.5 million
3. It is optional for property buyers
4. It is IDR 150,000 per foreign visitor per visit, paid on the official LoveBali portal (lovebali.baliprov.go.id) or at the airport, with KITAS and KITAP holders exempt

A buyer in Melbourne wants to buy without travelling. What is the safest way to handle a remote purchase?

1. Send the full price to the seller's personal account to secure it
2. Pay through the notary's process only after title, zoning and permits are verified, and sign through a properly prepared power of attorney or in person at a later visit, with an independent lawyer reviewing everything
3. Let the agent sign everything with no written mandate
4. Pay in cash through a friend

An off-plan developer offers a '15% guaranteed ROI' and asks for a deposit to a personal account before showing the land certificate. How do you react?

1. Pay quickly to get the early-bird price
2. Ask only for a discount
3. Treat it as a red flag: refuse payment before a BPN certificate check, zoning and permit review, and compare the promise with real benchmarks (about 57% average occupancy on AirDNA)
4. Guaranteed returns are protected by law in Bali

Immigration deported 342 foreigners in Bali from January to June 2026. What were the most common violations?

1. Speeding
2. Buying leasehold villas
3. Paying the tourist levy late
4. Misuse of residence permits and overstays

After the sale, your client asks if he can rent the villa out under his own name on booking platforms. What is correct in 2026?

1. Yes, any individual can list a villa
2. Short-term rental counts as a commercial activity, so it must run through a registered entity (his PT PMA or a licensed management company acting as operator), and unlicensed listings risk being removed
3. Yes, if he pays the tourist levy
4. Only Russians are restricted

What should a good villa management contract include for an overseas owner?

1. Only the cleaning schedule
2. A promise of 90% occupancy
3. Clear fees (management usually takes a percentage of gross revenue), monthly statements, responsibility for licences, the 10% hotel tax and the 10% rental income tax where relevant, maintenance budgets and an exit clause
4. Nothing, a handshake is normal in Bali

A client compares two leasehold villas at the same price: one with 28 years left, one with 13 years. How do you explain the difference honestly?

1. They are the same value because the price is the same
2. Leasehold value follows an S-curve: it falls slowly at first and faster after about year 15, so the 13 year lease should trade at a real discount (often 20% to 30%) unless it has a locked extension
3. The shorter lease is better because it is newer
4. Remaining years only matter for freehold