Investing in Uluwatu: Yields, Appreciation & Ownership
Who can buy, how ownership works, and the taxes and duties for buying property in Uluwatu.
Who can buy in Uluwatu
Indonesian land law reserves Hak Milik (freehold) for Indonesian citizens. Foreigners can hold Hak Pakai (right to use, up to 80 years residential), Hak Sewa (lease, 20-25 years), or Hak Guna Bangunan via a PT PMA company (80 years). Commonly applies in Bali and other provinces.
| Buyer | Permitted | Tenure | Conditions |
|---|---|---|---|
| Indonesian Citizen | Yes | Freehold (Hak Milik) | UnrestrictedApproval: BPN registration |
| Foreign National (residential) | Conditional | Hak Pakai | Right to use: 30 + 20 + 30 years up to 80 totalApproval: BPN registration |
| Foreign National (lease) | Yes | Leasehold (Hak Sewa) | 20-25 years renewable by agreementApproval: Notary agreement |
| PT PMA Company | Yes | HGB (Right to Build) | Up to 80 years via foreign-owned companyApproval: BKPM + BPN |
Indonesia rule, applies in Uluwatu.
Stamp duty and registration in Bali
Property transactions in Bali involve stamp duty (Bea Perolehan Hak atas Tanah dan Bangunan - BPHTB) and other administrative fees.
| Property value | Stamp duty | Registration |
|---|---|---|
| All | 5% of the acquisition value (minus non-taxable threshold) | Approx. 0.1-1% (estimated) |
Bali rule, applies in Uluwatu.
Capital gains on a sale
In Indonesia, capital gains from the sale of real estate are subject to a final income tax. The tax rate is generally applied to the gross sale value, with specific regulations for individuals and corporations..
| Holding period | Classification | Tax rate | Indexation |
|---|---|---|---|
| Any | Individual/Corporate | 2.5% of gross sale value | No |
Indonesia rule, applies in Uluwatu.
Always consult a licensed real estate attorney before purchase. Rules change; verify current law. Always confirm with a qualified tax professional. Rules change; verify with a professional before you transact.

Neighbourhood Guide: Uluwatu and the Bukit
The Bukit is the limestone peninsula at Bali's southern tip, and on a map it looks like one place. For a buyer it is not. Uluwatu, Bingin, Padang Padang, Balangan, Ungasan, Nyang Nyang and the beaches...
Frequently asked questions about Uluwatu
With conditions. Right to use: 30 + 20 + 30 years up to 80 total
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