Sale of Land and Building

  • Final tax at 5% is generally imposed on corporate taxpayers, while transfer of basic houses (rumah sederhana) and basic apartments (rumah susun sederhana) by a taxpayer whose main business is to engage in transfer of land and buildings is subject to 1% final tax. Transfer duty of 5% is payable by the purchaser (See ―Land and/or Building Acquisition Duty‖, page 39).
  • Exemptions are granted for certain types of transfer of land and buildings, including grant, inheritance, and sale of land with value less than IDR 60 million by an individual taxpayer whose annual income does not exceed the non-taxable income threshold.
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