Land and Building Transfer Tax | Indonesia Tax Guide 2025 (28)
Indonesia
Land and Building Transfer Tax
2025-02-24 09:21:48
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This issue's introduction
Tax payable
Land and Building Transfer Tax
Overview
When transferring the ownership of land or buildings, the land and building transfer tax shall be paid in accordance with the regulations.
The land and building transfer tax is calculated based on the total transfer value and the applicable tax rate is 2.5%.
For taxpayers engaged in real estate development, the applicable tax rate for the transfer of low-cost houses and low-cost apartments is 1%.
Tax payable
When the land and building property transferee is the government, the basis for calculating the tax is the transaction amount determined by the government.
In the auction activities held by the government, the total transfer value is the amount stipulated in the relevant auction contract.
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