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BPHTB Calculator

Work out BPHTB (land & building acquisition duty) from the transaction value and your region's NPOPTKP — the buyer's tax before title transfer. Free, no signup.

Important — this is an estimate

This is an estimate. The national BPHTB cap is 5%, but NPOPTKP is set per region via local regulation and may differ from the default here. This isn't legal or tax advice — consult a PPAT or your local Bapenda for the official figure.

PP 34/2016 (PPh Final 2,5%), UU No. 1/2022 HKPD (BPHTB 5%, NPOPTKP), PMK 131/2024 (PPN). Checked: 2026-07-16.

Your estimated BPHTB

BPHTBRp21.000.0005% of NPOPKP
NPOPKP (taxable base)Rp420.000.000NPOP minus NPOPTKP

BPHTB is the BUYER's obligation, payable in full before the title transfer at the land office. PPAT usually requires proof of payment before the sale deed is signed.

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What to know about BPHTB

The buyer's obligation, not the seller's

BPHTB is paid by the party ACQUIRING the right — the buyer. It's separate from PPh Final, which is the seller's obligation. First-time buyers often mix the two up.

NPOPTKP varies by region

The tax-free threshold is set by each regency/city via local regulation, not one national figure. Don't assume Rp80 million applies everywhere — check your local Bapenda for the exact number.

Paid before the deed is signed

PPAT generally requires proof of BPHTB payment before signing the sale deed, since the land office won't proceed with the title transfer without it.

FAQ

Frequently asked questions

How do I calculate BPHTB?

BPHTB = 5% × NPOPKP, where NPOPKP = NPOP (transaction value) − NPOPTKP (your region's tax-free threshold). Example: an Rp600 million home with an Rp80 million NPOPTKP gives NPOPKP = Rp520 million, so BPHTB = 5% × Rp520 million = Rp26 million. Enter your own figures above for a result that fits your case.

Who must pay BPHTB?

The buyer, or whoever acquires the right to the land/building — not the seller. This applies to ordinary sales, but also to acquisitions via grant, inheritance, or auction under slightly different rules — this calculator focuses on the ordinary sale scenario.

What NPOPTKP applies in my region?

There's no single national figure. The HKPD law sets an Rp80 million floor for a first acquisition, but each regency/city may set it higher via its own regulation. Check your local Bapenda's site or ask your PPAT for the figure that applies.

Does NPOPTKP apply to a second property?

Generally no. NPOPTKP only applies to a taxpayer's FIRST acquisition in a region within a given period, not a second home purchase in the same region — though the detail can vary by local regulation. Confirm your status with the local Bapenda.

When is BPHTB due?

Before the sale deed (AJB) is signed by the PPAT. Without proof of BPHTB payment, the PPAT won't process the deed, and the title transfer at the land office can't proceed. Budget for it separately from the home price and mortgage down payment, since banks don't finance it.

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Free BPHTB Calculator — Property Acquisition Tax | Omset Laris