What it costs to own a villa in Bali: what an owner pays every month and year

The short answer

• PBB, the annual tax on land and buildings: the law caps the rate at a maximum of 0.5 percent, and the exact rate on Bali is set by the regulation of the individual regency or city.
• Utilities are billed by connection and consumption: electricity by tariff group (R-1, R-2, R-3) and kilowatt hour, water either through a utility meter or a private well.
• A standalone villa carries direct costs. In a managed building most costs are pooled into one service charge; where the complex is registered as a rumah susun, the law requires that charge to be calculated from the real cost of running the building, while in a cluster of standalone villas or townhouses the amount is whatever the contract sets.
• Everything else, staff, pool, garden, insurance, a management agreement, depends on the object. No source we checked supports a Bali average for these lines.

Owning is a different bill from buying

Our taxes and costs article covers the one time payments on a deal: BPHTB, the seller's tax, the notary, VAT on a new build. This article covers a different bill, what you pay every month and year while you own the object. The two overlap in one place, the annual PBB tax, and that is where we start.

PBB: the tax on land and buildings an owner pays whatever the title

PBB-P2 is the annual regional tax on land and buildings. Under Law 1 of 2022 (the fiscal relations law between central and regional government, HKPD, Article 41) the rate is capped at a national maximum of 0.5 percent; the exact rate inside that ceiling is set by each regency's or city's own regulation (Perda). We checked that ceiling fresh for this article. The real applied number for Bali is covered in our taxes and costs article, and we point to it rather than repeat a figure we did not re-verify.

The tax base is NJOP, the officially assessed value. Every taxpayer gets a minimum exemption of at least Rp 10,000,000 (Article 40, paragraphs 3 and 4), and only one object per taxpayer per regency gets that exemption in a year. The figure used to calculate the tax due is a share of NJOP minus that exemption, and the region sets that share anywhere from 20 to 100 percent (Article 40, paragraph 5). That is why similar villas on the same street can carry different PBB bills, a difference in regional policy, not an error.

NJOP is reassessed by the regional head, by default once every three years; the law allows specific objects to be revalued annually, in its own words "according to how the area develops" (Article 40, paragraphs 6 and 7). A bill can rise with no change to the building at all, simply because land nearby got more expensive.

The PBB tax year is a calendar year, and what fixes that year's assessment is the condition of the object itself on 1 January, not the name of the taxpayer (Article 43, paragraphs 1 and 2). The law identifies the taxpayer by actual holding and benefit (Article 39), so when a deal closes mid year, who actually pays is a question for the sale contract and the handover deed.

The law defines the taxpayer more broadly than the name on the certificate: whoever holds a right over the land and or benefits from it, and or owns, controls or benefits from the building (Article 39). On a leasehold the lease deed decides who actually pays, but the statutory test itself reaches wider than a single certificate holder.

A villa and an apartment carry different costs from day one

A&J's catalogue mixes both formats: standalone villas with their own pool, garden and either a well or a private meter, and apartments, residences and townhouses in managed buildings. On a villa almost every cost is direct, you or your manager pay each supplier separately. In a managed building most costs are pooled into one service charge billed by the manager or the owners' association.

Electricity: what the connection size decides

PLN's official household tariffs for the July to September 2026 quarter, signed 1 July 2026 (Penetapan Penyesuaian Tarif Tenaga Listrik, PLN):

• R-1 / 900VA-RTM: Rp 1,352.00 per kWh.
• R-1 1,300VA and 2,200VA: Rp 1,444.70 per kWh.
• R-2 (3,500 to 5,500VA) and R-3 (6,600VA and above): Rp 1,699.53 per kWh, which is the usage rate before PBJT, the regency tax on final electricity consumption that each regency sets by its own regulation up to 10 percent (Law 1 of 2022, Articles 50, 52 and 58).
• The rate is the same on postpaid (Reguler) and prepaid token (Pra Bayar) meters.

Those figures cover one quarter. PLN adjusts 13 of its 37 tariff groups, including R-1, R-2 and R-3, once every three months, driven by the US dollar to rupiah rate, the Indonesian Crude Price (ICP), inflation and the coal reference price (HBA), as Minister of Energy and Mineral Resources Regulation (Permen ESDM) No. 7 of 2024 sets it out (Article 6, paragraph 2); the count of groups comes from PLN's own Penyesuaian Tarif page, checked August 2026. The next quarter can move this figure again.

On postpaid (Reguler), PLN applies a monthly Minimum Bill, Rekening Minimum or RM1: 40 hours of nominal load multiplied by the connected capacity in kVA and the per kWh rate. A postpaid meter is billed on that formula even at zero consumption. The same document carries no equivalent formula for the prepaid token column, which does not mean an idle house on a token meter costs nothing: pumps, a router and an alarm still draw power and consume purchased tokens.

Water: a utility connection, a private well, or both

In Badung the municipal water utility is PERUMDA Air Minum Tirta Mangutama; in Gianyar it is PERUMDA Air Minum Tirta Sanjiwani. Badung publishes its current tariff itself: under Badung Regent Decision No. 1058/01/HK/2025 of 31 December 2025, announced as PERUMDA TM. 02/PNGMN/I/2026 on 2 January 2026, the household group follows the size of the electricity connection, and for Rumah Tangga IV (above 2,200VA, where a typical villa sits) a cubic metre costs Rp 4,749 in the first block up to 10 m3, Rp 8,165 from 10 to 20 m3 and Rp 8,743 above 20 m3, plus a fixed subscription charge of Rp 13,000 a month. For Gianyar the only tariff page we found is dated 31 October 2018 and points at a file on Google Drive, so we do not publish its figure as current. Confirm the live tariff for a specific address with the manager or the utility.

The second option is a private well. Water drawn for basic household needs (keperluan dasar rumah tangga) is entirely excluded from the groundwater tax, PAT, under Law 1 of 2022 (Article 65, paragraph 2, letter a). Where PAT does apply, for example a well feeding something beyond ordinary domestic use, the rate is capped at 20 percent, a regency level tax, not a provincial one (Article 4, paragraph 2, and Article 69). For a villa whose well covers the house and garden, the exemption removes the tax only: permitting is a separate regime, and under Minister of Energy and Mineral Resources Regulation No. 4 of 2026 (Article 6) household groundwater abstraction of 100 cubic metres a month or more per household needs a groundwater use approval (Persetujuan Penggunaan Air Tanah), while below that threshold no approval is required.

In a managed building: the service charge and the PPPSRS

Where the complex is registered as a rumah susun, meaning a multi storey building with shared property under Law 20 of 2011, the Apartment Buildings Law gives the manager the right to bill a service charge and requires the amount to be calculated from the real need for operating, upkeep and repair costs, not set arbitrarily (Article 57, paragraphs 1 and 4). The word "proportionally" in paragraph 2 is defined by the law's own official explanation as a split of cost types: the occupant carries operating and upkeep costs, the owner carries repairs. That is why the charge changes year to year, a recalculation against actual cost, not a developer markup. In a cluster of standalone villas or townhouses the size of the charge is set by the contract, not by this article.

The same law obliges owners to form an owners' and occupants' association, a PPPSRS, and grants it legal entity status (Article 74, paragraphs 1 and 3). The developer must help it form before the transition period ends, then hand management of the shared property over to it (Article 75, paragraphs 1 and 2).

The developer run transition period is capped at one year from the first handover, and during it the fee splits between the developer and owners by NPP, each unit's share (Article 59, paragraphs 2 and 4). NPP is a unit's share of the shared property, worked out as the ratio between the unit's value and the whole building's value at the moment the developer first totals the full construction cost to set the selling price (Article 1, number 13); the same ratio sets voting weight on questions of ownership and management, while on questions of occupancy every member has one vote (Article 77, paragraphs 1 and 2). A larger unit carries a proportionally larger share of the charge, how the charge is structured, not a manager's choice.

In a standalone villa: pool, garden and staff

A standalone villa has no manager by default: pool chemistry and filtration, garden upkeep, staff on site or visiting, the owner arranges each directly or through a hired manager. We have no verified source for Bali specific rates, not a gardener's wage, a pool technician's rate, or a security cost, so we do not print a figure we cannot back. The composition and cost gets confirmed on the actual object, not a Bali average no source supports.

What it costs to leave a house standing empty

The tropical climate does not pause while a house is empty. Humidity pushes mould into furniture and unventilated bathrooms faster, pests move in more easily without people around, and a pool and its pump degrade without regular chemistry and running. These are upkeep costs, not lost income: we deliberately do not count occupancy or rental revenue here.

One checkable example is the electricity meter. A postpaid PLN meter does not switch off while the house sits empty: the Minimum Bill keeps accruing on the same formula even at zero consumption. An empty house does not mean a zero electricity bill.

Insurance, and what a management agreement usually bundles

We deliberately keep both at the level of shape, not a figure: no verified primary source for an insurance premium or a typical management fee. Cover is arranged individually, underwritten per object, and a quote on the specific object is the only way to see a real number. A management agreement typically bundles paying the bills, coordinating staff, scheduling pool and garden contractors, and periodic inspection while you are away, the same thing our 12 point checklist puts in one line: ask for the number per month, in writing.

We will not give one averaged figure for what it costs to own a villa in Bali per month, a promise we cannot back: the real number depends on the format, the connection size, whether it has a well, and whether it sits in a managed building or stands alone. Send us a specific object from the catalogue and we will break down its actual costs from facts. Or start with one of the area guides.