Yes, when purchasing real estate you must pay:
- income tax - 10% of the cost of the land (when you buy a villa, this tax is paid by High Quality Constructions);
- payment for the notary's work is 1% of the cost of the land (paid by the buyer).
When renting out your property, income tax will be generated:
- 20% for non-residents;
- 10% for tax residents.
You may be considered a local tax resident if you live in Indonesia for more than 183 days a year.