In Bali, the notary fees for leasehold land transactions are generally structured differently from freehold purchases, as leasehold deals involve drafting a lease agreement (like an HGB lease or private lease) rather than a transfer of ownership. Here’s a breakdown of typical costs:

Average Notary Fees for Leasehold Land in Bali

1. Total Notary Fee:

   • Typically 1% to 2% of the total lease value (or a fixed fee for long-term leases).

   • For long leases (25–30 years), some notaries charge IDR 10–30 million (negotiable based on complexity).

2. Split Between Buyer (Lessee) & Seller (Lessor):

   • Buyer (Lessee) Side: Often pays 0.75% to 1.5% (covers lease agreement drafting, due diligence, and registration).

   • Seller (Lessor) Side: May pay 0.25% to 0.5% (if any; sometimes the buyer covers the full fee).

3. Additional Costs (Usually Paid by Buyer):

   • Lease Registration Fee (at Land Office/BPN): ~ IDR 1–5 million.

   • Stamp Duty (Materai): IDR 10,000–50,000 (for lease agreement).

   • Income Tax (PPH) for Seller: 2.5% of lease value (if lease payment is made upfront, this may apply).

   • VAT (PPN): 11% (only if the lessor is a business entity; private lessors usually exempt).

Key Notes:

• Negotiable Fees: Many notaries charge a flat fee (e.g., IDR 15–25 million) instead of a percentage for lease agreements.

• Buyer Usually Covers Most Costs: Unlike freehold deals, leasehold agreements often place more fees on the lessee (buyer).

• Legal Checks: The notary may charge extra for verifying land certificates, drafting clauses, or handling extensions.