Buying property in Bali as an Australian

Yes, an Australian can buy property in Bali, but not freehold. You buy on the same terms as any other foreigner: a lease in your own name for a fixed number of years, or, if you live in Indonesia, a right of use (Hak Pakai). Freehold, Hak Milik, is reserved for Indonesian citizens under Article 21 of the Basic Agrarian Law.

There is no Australian approval to get first. FIRB covers foreign people buying in Australia, not Australians buying overseas. What does change is on the Australian side: tax, moving the money, and the records you keep.

What you can hold

Almost every Australian who buys a villa in Bali holds it on a lease, Hak Sewa, signed before a notary, with an end date on the deed. You can use it, let it if the property is licensed for that, sell the years that remain and leave them in your will. You do not need a visa, a residence permit or a company to sign one.

If you move to Bali on a residence permit, Hak Pakai becomes an option for a home. If the property is a business, a PT PMA can hold the right to build. Leasehold vs freehold in Bali compares all of them side by side.

What you cannot do safely is put the land in an Indonesian friend's or partner's name. Article 26 of the Basic Agrarian Law makes that void, and Perda Bali 4 of 2026 now prohibits arranging it. Nominee ownership in Bali explains why.

Paying for it

Prices are often quoted to Australians in US dollars or Australian dollars, but inside Indonesia the payment is made in rupiah. Law 7 of 2011 on Currency, and Bank Indonesia's rules under it, require transactions in Indonesia to be in rupiah, and the deed should state the rupiah figure.

In practice you transfer from Australia, the money is converted, and it lands in rupiah. The exchange rate on the day you pay is the price you actually pay, so ask your bank or transfer provider for the rate and the fee before the deposit is due, not after.

The deposit, 10% of the price, is held in escrow by the notary, not paid to the seller, and is refundable if due diligence comes back unsatisfactory. How a purchase runs has every step.

The Australian tax side

This is general information from the ATO, not tax advice, and your own adviser should look at your situation.

You declare it. Australian tax residents declare income from anywhere in the world, including rent from a villa in Bali, even if tax has already been paid in Indonesia. The ATO treats overseas rent as other foreign income, and special rules limit which expenses you can deduct against it.

You may get a credit. Where Indonesian tax has been paid on the same income, you may be able to claim a foreign income tax offset.

Capital gains count too. When you sell, an Australian resident's gain on an overseas asset is treated the same way as a gain on Australian property, again with a possible credit for foreign tax paid.

Everything is converted to Australian dollars, so keep the rupiah figures, the dates and the rates for the purchase, the costs and any rent.

There is a tax treaty. Australia and Indonesia signed a double tax agreement in 1992, in force since December 1992. It decides which country taxes what, and it is the document your adviser will want to read.

If you are thinking of buying through a self managed super fund, talk to your adviser first, because the rules on what a fund can hold overseas are strict.

The Indonesian costs

On top of the price, budget for the notary's fee and the taxes on the transaction, which depend on the title and the structure. What buying costs beyond the price breaks them down.

On anything we list, the seller pays our five per cent and you pay us nothing. If we search off list for you, the fee is 2.5% of the price, paid at the binding sale agreement after due diligence, and only if you buy. How we are paid.

Buying from Australia without flying back and forth

You do not have to be in Bali for every step. We walk the property, film it if you cannot come, and handle viewings, questions and the offer on one WhatsApp thread. For the signing before the notary you come to Bali, or ask your notary whether someone can sign for you under a power of attorney.

Villas under $200k, under $150k and under $100k show prices in Australian dollars if you switch the currency at the top of the page.