How to read this: Sumba Villa Investment is an independent investment-intelligence guide — we research, compare and explain Sumba land and villa opportunities, then route serious enquiries to a vetted partner. We are not a broker, developer, financial adviser, notary or law firm, and this is general information, not investment, tax or legal advice. Foreigners cannot own freehold (Hak Milik) land in Indonesia, and nominee arrangements are risky and may be unlawful — never rely on them. Figures here are indicative ranges and can change; we never promise returns. Always do your own due diligence and verify everything with a licensed Indonesian notary (PPAT) and qualified counsel before you commit.
Indonesia property taxes and fees on a Sumba purchase follow national statutes — but the actual amounts are set regionally, vary by property value, and must be confirmed with a licensed Indonesian notary, PPAT and tax adviser for the specific transaction. No fixed national rate produces a reliable number without knowing the local NJOP assessment, the regency’s NPOPTKP threshold and the structure under which the property is held. What this page does is map every cost bucket you will encounter — acquisition duty, annual land tax, the seller’s transfer tax, transaction costs most buyers underestimate, and the genuinely uncertain picture on rental income — so that you can build a realistic cost model and ask the right questions before signing anything.
This page provides general information only — not tax advice, not legal advice. Every rate cited is illustrative, dated to publicly available sources, and subject to change by subsequent regulation or regional government decision. Confirm your actual tax position with a licensed Indonesian notary, PPAT, and registered tax adviser (konsultan pajak) before committing capital. Treaty-dependent rules may apply to your specific nationality.
The Full Tax and Fee Picture at a Glance
Before the line-by-line treatment, a single table sets out the structure. Buyers consistently underestimate the combined burden because they focus on the headline land price and ignore the transaction-cost layer sitting on top of it.
| Cost item | Who pays | Rate / basis | When due | Certainty |
|---|---|---|---|---|
| BPHTB (acquisition duty) | Buyer | 5% × (NPOP − NPOPTKP); NPOPTKP ≥ IDR 60m, set per regency | Before deed signing | Law 28/2009 — verified; NPOPTKP is region-variable |
| PBB (annual land & building tax) | Owner (annually) | Effective ~0.1% on NJOP under IDR 1bn; toward ~0.2% above IDR 1bn — varies locally | Annual tax notice | Now a regional tax — rates set by local government; illustrative only |
| PPh Final (seller’s transfer tax) | Seller | 2.5% of gross transaction value (PP 34/2016) | Before deed signing | Verified — exceptions for modest housing (1%) and government (0%) |
| Capital gains tax | — | No separate CGT; gains subsumed into the 2.5% PPh Final on gross | — | Verified — the 2.5% is final regardless of actual gain |
| Rental income tax | Owner (on rental receipts) | Practitioners cite ~10% (residents) / ~20% (non-residents) — unconfirmed by clean national statute; treaty-dependent | On receipt of rental income | UNCERTAIN — confirm with local tax office and tax adviser |
| Notary / PPAT fees | Buyer (usually) | ~1% of transaction value (GR 37/1998 maximum; often negotiated); minimum floor applies | At signing | Regulatory maximum exists; actual fee varies by notary and transaction size |
| Survey, legal, translation | Buyer | Variable — budget IDR 5–20m+ for a thorough Sumba transaction | During due diligence | No regulated rate; depends on scope and provider |
The combined buyer-side burden — BPHTB plus notary/PPAT fees plus due-diligence costs — commonly runs to 6–8% of transaction value on a straightforward purchase. On a deal at the higher end of Sumba’s current asking-price range, that is a material six-figure sum in rupiah before a single brick is laid. Plan for it from the start, not as an afterthought once the price is agreed.
BPHTB: The Acquisition Tax Indonesia Buyers Pay at the Deed
BPHTB — Bea Perolehan Hak atas Tanah dan Bangunan, the acquisition duty on land and building rights — is the most significant tax a buyer faces at the point of purchase. The rate is set nationally at 5%, but the taxable base is not the transaction price. It is the NPOP (Nilai Perolehan Objek Pajak, the taxable acquisition value) minus the NPOPTKP (Nilai Perolehan Objek Pajak Tidak Kena Pajak, the tax-free threshold).
Under Law 28/2009, the NPOPTKP is the higher of the NJOP (government-assessed value) and the actual transaction price. Where the NJOP is lower than the agreed price, the transaction price governs. The minimum NPOPTKP threshold is IDR 60 million for standard acquisitions, rising to IDR 300 million for inheritance and certain lineal-gift transfers. Critically, the actual NPOPTKP floor is set per regency — local governments can and do set thresholds above the national minimum. In Sumba’s case, that means the regencies of West Sumba (Sumba Barat), East Sumba (Sumba Timur), South West Sumba (Sumba Barat Daya) and Central Sumba (Sumba Tengah) each establish their own NPOPTKP. You need the figure for the specific regency covering the parcel you are buying.
The arithmetic matters. On a parcel with an agreed transaction value of IDR 500 million and an NPOPTKP of IDR 60 million, the BPHTB is 5% × (IDR 500m − IDR 60m) = IDR 22 million. On an IDR 2 billion transaction with the same threshold, it is 5% × IDR 1.94 billion = IDR 97 million. These are illustrative calculations only — the actual figures depend on the NJOP, the regency’s threshold, and whether any exemption or reduction applies. A licensed notary or PPAT will calculate the exact BPHTB before deed execution.
One point that consistently trips up buyers: BPHTB must be paid before the AJB (Akta Jual Beli, the deed of sale) is executed by the PPAT. The PPAT will verify payment — typically by checking the BPHTB validation from the local tax authority — before proceeding to sign. You cannot settle it retrospectively after the deed. Build it into your liquidity plan, not as a contingency.
BPHTB and Leasehold Transactions
BPHTB applies to acquisitions of land rights — which includes the acquisition of Hak Sewa, Hak Pakai, and HGB, not only outright Hak Milik sales. If you are entering a Hak Sewa lease (the most common Sumba foreign-buyer structure), the acquisition of the leasehold right is subject to BPHTB on the premium paid. The details of how the taxable base is determined for a leasehold acquisition — whether based on the lease premium, annual rent capitalised, or the NJOP — should be confirmed with the PPAT handling the transaction and the local tax office, as treatment can vary. Do not assume that a leasehold structure eliminates the BPHTB exposure.
Annual PBB: The Ongoing Land and Building Tax
Once you hold the property, PBB — Pajak Bumi dan Bangunan, the annual land and building tax — is the recurring charge on the holding. PBB is based on the NJOP (Nilai Jual Objek Pajak, the government-assessed market value of the land and structures), which is set annually by the local government and is typically — though not invariably — below actual transaction values, particularly in frontier markets where assessments lag market movements.
The nominal PBB rate under the old national framework was 0.5% applied to either 20% or 40% of NJOP, depending on NJOP value — producing effective rates around 0.1% for properties below IDR 1 billion and creeping toward 0.2% for properties above that level. Some practitioners and sources describe the range as 0.1–0.3%. The mechanics shifted when PBB for land other than plantations, forestry and mining was transferred to regional government administration under Law 28/2009. Local governments now have more flexibility in setting rates and assessment approaches. On Sumba, that means the actual PBB charge depends on the relevant regency’s current rate schedule, the regency’s NJOP assessment for the specific parcel, and whether any exemptions or reductions apply.
The practical upshot: on a parcel with an NJOP of IDR 1 billion, the illustrative annual PBB burden is in the range of IDR 1–2 million. On an IDR 5 billion assessment, that scales to IDR 5–10 million. On raw land with a low NJOP and no buildings, the bill is often modest in absolute terms — but the NJOP can be reassessed upward as the area develops and market values become more visible to the tax authority. Expect PBB to rise over a long holding period on a parcel in an area that is attracting tourism investment. That is not a reason to avoid the investment; it is a cost-of-ownership reality to model.
The PBB assessment notice is issued annually. For leasehold holders, the obligation to pay PBB is typically addressed in the lease agreement — confirm in your lease deed whether the obligation falls on the lessor (landowner) or the lessee (you). In many commercial leasehold structures, the lessee bears PBB costs. Verify with your notary and PPAT how PBB is allocated in the specific deed.
PPh Final: The Seller’s Transfer Tax
The seller’s income tax on a property transfer — Pajak Penghasilan Final, colloquially PPh Final — is set at 2.5% of the gross transaction value under Government Regulation 34/2016 (PP 34/2016). That rate applies regardless of what the seller actually paid for the property, regardless of how long they have held it, and regardless of the actual profit made. It is a final tax on gross proceeds, not a tax on net gain.
Two reduced rates exist for specific circumstances: a 1% rate applies to the transfer of simple or very simple housing meeting size and price thresholds set in the regulation, and a 0% rate applies to transfers to the government or state-owned entities for specific public-interest purposes. Neither of those exceptions is likely to be relevant to a foreign buyer purchasing Sumba beachfront land or a villa at commercial prices.
Why does the seller’s tax matter to a buyer? Several reasons. First, like BPHTB, PPh Final must typically be settled before the PPAT executes the deed. The PPAT verifies that the seller’s tax has been paid — or, in some structures, the tax is settled at the notary’s office on closing day with a confirmed payment. If the seller attempts to structure the deal so that the buyer absorbs the PPh Final obligation (which does happen in informal negotiation), you should be aware that you are being asked to carry a cost that is legally the seller’s liability. Understand what you are agreeing to.
Second, on a Sumba leasehold assignment — where a leaseholder sells their remaining lease rights to a new buyer — the PPh Final mechanics and the applicable rate may differ from a straight land sale. The tax treatment of a leasehold assignment should be confirmed with the PPAT and a registered tax adviser before the transaction is structured.
Capital Gains: The Non-Tax That Often Confuses Buyers
Indonesia does not levy a separate capital-gains tax on property. The gain on a property sale — the difference between what you paid and what you receive — is not assessed separately and is not subject to progressive personal-income-tax rates. Instead, all gains on property transfers are subsumed into the PPh Final framework: the seller pays 2.5% of gross transaction value, full stop. Whether the gain is IDR 100 million or IDR 10 billion, the tax is the same flat percentage of gross proceeds.
This structure is simultaneously simpler and, for sellers making very large gains on low-cost basis, more favourable than a net-gains regime. It is also, for sellers at a loss, regressive — a seller who paid more than they received still owes PPh Final on the gross sale price. The gain or loss is irrelevant to the calculation.
For a foreign investor modeling the after-tax return on a Sumba sale, the relevant question is therefore not “what is Indonesia’s capital-gains tax rate” but “what does my home jurisdiction tax on foreign property gains, and does a tax treaty between my country and Indonesia affect how Indonesian property income is taxed in my home jurisdiction?” Those are questions for a qualified tax adviser in your home country who is familiar with Indonesia-sourced income, not for a property website.
Rental Income Tax: The Uncertain Variable
Of all the tax questions foreign buyers raise about Sumba property, this is the one where the honest answer is the least satisfying. Rental income from Indonesian property is taxable. What rate applies, and how it applies to a non-resident foreigner, is not settled by a single clean national statute in a way that admits a simple quotable figure.
Practitioners working in Bali — whose advice circulates widely because the Sumba-specific adviser pool is thin — commonly cite a rate of approximately 10% for tax residents and approximately 20% for non-residents. The 20% figure appears to derive from Indonesia’s general withholding-tax rate on passive income paid to non-residents under Article 26 of the Income Tax Law — a rate that can be reduced by a bilateral tax treaty between Indonesia and the investor’s home country. The 10% figure is cited in relation to resident taxpayers, but the statutory basis and whether it applies uniformly to all rental-income structures (direct, through PT PMA, through a managing agent) is not cleanly resolved in the sources available to this guide.
The correct course of action is not to rely on either figure as a ceiling or a floor. It is to take advice from a registered Indonesian tax consultant (konsultan pajak terdaftar) and the local KPP (Kantor Pelayanan Pajak, tax service office) covering the Sumba regency. If you are a non-resident from a country that has a double-taxation avoidance agreement with Indonesia — Australia, the United Kingdom, Singapore, the Netherlands, Germany and several other countries do — confirm whether that treaty modifies the standard Article 26 rate and what procedural steps are required to claim treaty relief. Not all treaty claims are automatic; many require a Certificate of Domicile (SKD/Form DGT) submitted to the Indonesian withholding agent before payment.
If you are building a rental-yield model for a Sumba villa, treat rental income tax as a range of 10–20% on gross rental receipts and stress-test your numbers at both ends. Do not assume you will land at the lower figure without advice confirming your eligibility. And recognise that this is one of the variables that makes pre-purchase tax advice — not post-purchase tax compliance — the more important expenditure.
Ready to be connected with a vetted Indonesian tax adviser who can confirm your specific position? Reach the team via WhatsApp 6281139414563 or email bd@juaraholding.com — we can route you to professionals with experience on Sumba and East Nusa Tenggara transactions. If you proceed with a referral through our network, the professional may pay us a referral fee at no extra cost to you.
Notary and PPAT Fees: What the Deed Costs
The notary and PPAT fees — often conflated because the same professional frequently holds both roles — are the transaction-cost item buyers most consistently underestimate as a proportion of deal size. Government Regulation 37/1998 sets a maximum fee schedule for PPAT services; the notary’s fee is governed by Law 2/2014 (the Notary Law), which sets a value-based maximum. In practice, for a commercial property transaction, the combined notary-PPAT fee is commonly quoted at approximately 1% of transaction value, with a minimum floor that makes very small transactions disproportionately expensive and a ceiling that may cause very large transactions to be negotiated below the 1% headline.
What does the notary and PPAT fee actually cover? The PPAT drafts and executes the AJB (Akta Jual Beli, the deed of sale and purchase) or, for a leasehold, the relevant deed of lease rights. The PPAT verifies identity, ownership, the existence of any encumbrances, and — critically — that both BPHTB and PPh Final have been paid before signing. The notary may additionally prepare corporate documents if a PT PMA is involved, certify translations, or prepare supporting powers of attorney. For a transaction involving a foreign buyer in a remote regency in East Nusa Tenggara, some notaries charge a premium for travel or for the additional complexity of dealing with foreign identity documents and possibly foreign-language instruments.
Do not select a notary and PPAT based on the lowest fee. Select based on experience with foreign-buyer transactions in the specific regency covering the Sumba parcel, and on personal recommendation from people who have completed similar transactions. The difference between a well-prepared PPAT who catches an encumbrance in the BPN land book and one who does not is not measured in a fee percentage.
Costs That Sit Below the Notary Line
Several further costs routinely appear in a properly conducted Sumba transaction that are not captured in the headline notary-PPAT fee:
- Independent land survey
- A licensed surveyor (KJSKB) should confirm the physical boundaries of the parcel against the certificate coordinates. Given Sumba’s history of boundary disputes and weak rural mapping, this is not optional. Budget IDR 3–10 million depending on parcel size and remoteness; more for very large or contested parcels.
- BPN land-book extract
- Formal verification of the certificate’s physical and juridical data at the BPN office covering the parcel. A small administrative fee; essential for confirming no encumbrances or duplicate registrations exist.
- RTRW and zoning confirmation
- Confirming the parcel’s zoning status under the regency’s Rencana Tata Ruang Wilayah — whether it is designated for tourism, agriculture, protected use, or LP2B (sustainable food agricultural land, Law 41/2009) which cannot be converted for development. This may involve a formal enquiry to the regency’s Bappeda or Dinas PUPR. Budget time as well as money.
- Adat due diligence
- On Sumba, investigating whether a parcel has a documented customary-tenure claim (tanah adat or ulayat) is a non-negotiable step. This may involve engaging a local consultant or legal adviser with knowledge of Marapu kabisu structures in the specific area. Cost is variable and difficult to quote in advance.
- Translation and certification
- If you do not read Bahasa Indonesia fluently, you will need certified translations of the deed, the certificate, and potentially the lease agreement. Budget IDR 1–5 million per document depending on length and the urgency of the timeline.
- Legal review of lease terms
- If entering a Hak Sewa arrangement (the standard Sumba foreign-buyer route), have the draft deed reviewed by an Indonesian property lawyer — not merely the PPAT who may also be acting for the seller. This is a separate cost from the PPAT’s execution fee. Budget IDR 5–15 million for a thorough review of a commercial leasehold deed.
Add these items and a realistic transaction-cost budget for a professionally conducted Sumba purchase sits at 7–10% of the agreed acquisition price, before any build costs, infrastructure investment or operating setup. That is the conservative planning number. The buyer who plans at 5% and discovers the true burden at signing is the buyer who either cuts corners on due diligence or is surprised on closing day.
The Sequence Matters: What Must Happen Before the Deed Is Signed
Indonesian property transactions have a defined procedural order that cannot be rearranged for convenience. Understanding the sequence prevents the situation where funds are committed, travel is booked, and the signing cannot proceed because a tax payment was missed.
Before the PPAT can execute the AJB or relevant deed, both BPHTB (the buyer’s acquisition duty) and PPh Final (the seller’s transfer tax) must have been paid and validated. In practice this means: the transaction value is agreed; the NJOP is confirmed with the local tax authority; the BPHTB calculation is prepared by the PPAT or notary; the buyer pays BPHTB to the local tax office (or in some regencies, through an online portal); the seller pays PPh Final; payment confirmations are submitted to the PPAT; and only then does the deed signing proceed.
The BPN registration of the transfer follows after the AJB is executed. For a leasehold, registration of the Hak Sewa at BPN is possible but not always done — discuss with your PPAT whether registration is advisable for the specific transaction. Registration provides notice to third parties and is generally recommended for any long-term commercial leasehold.
Timeline: from price agreement to signed deed in a straightforward Sumba transaction might take four to eight weeks, depending on how quickly the NJOP is confirmed, how complex the due diligence is, how remote the BPN office is from the parcel location, and whether either party has title or identity complications to resolve. Treat any broker who promises a two-week completion as a warning sign rather than a selling point.
Modeling Your Total Cost of Ownership
Pulling the numbers together for a planning model requires making explicit what is known and what is uncertain. The known: BPHTB is 5% of (NPOP minus NPOPTKP, with the NPOPTKP floor being at least IDR 60 million but set by the specific regency). PPh Final is 2.5% of gross transaction value, paid by the seller. Notary-PPAT fees are approximately 1% of transaction value. PBB accrues annually on NJOP at an effective rate that is illustratively 0.1–0.2% depending on value and regency policy. The unknown: the precise NJOP for any specific Sumba parcel (often well below transaction price in frontier areas), the regency-specific NPOPTKP, the actual rental income tax rate applicable to your nationality and residency status, and whether your home-country tax treaties affect the Indonesian tax position.
A simplified illustration — for a hypothetical IDR 2 billion leasehold acquisition (not a Sumba transaction quote, purely a planning illustration):
- BPHTB at 5% of (IDR 2bn minus IDR 60m NPOPTKP floor): approximately IDR 97 million
- Notary-PPAT fee at ~1%: approximately IDR 20 million
- Survey, legal review, translations, BPN fees, adat due diligence: IDR 15–30 million
- Total buyer transaction costs: IDR 132–147 million, or approximately 6.6–7.4% of the acquisition price
- Annual PBB on an NJOP of IDR 1.2 billion (illustrative): IDR 1.2–2.4 million per year
These are illustrative numbers only. Your notary and PPAT will calculate the actual BPHTB using the real NJOP and the regency’s actual NPOPTKP. The only way to get a reliable total-cost figure is to engage a licensed PPAT and tax adviser early — before the purchase decision is made, not after.
Want help finding a vetted PPAT and tax adviser with East Nusa Tenggara experience? Contact the team via our enquiry form or WhatsApp 6281139414563. We do not give tax or legal advice ourselves; if you use a professional referral through this site and proceed, they may pay us a referral fee at no extra cost to you.
What the Tax Structure Means for Foreign vs. Domestic Buyers
The acquisition taxes — BPHTB and the seller’s PPh Final — apply uniformly regardless of whether the buyer is Indonesian or foreign. The 5% BPHTB rate does not vary by nationality. What does vary by nationality is the rental-income tax position and, importantly, the legal structure through which the property is held — which in turn affects how taxes are reported and paid.
A foreign buyer holding a Hak Sewa leasehold in their personal name is in a different tax position from a PT PMA holding HGB. The PT PMA is an Indonesian legal entity subject to corporate income tax (currently 22% under current law, though the rate has been revised more than once in recent years — verify the current rate with a tax adviser). Corporate tax is levied on the PMA’s net taxable income after allowable deductions — a different basis from the personal income tax or withholding tax position that applies to an individual foreign holder. Distributions of profits from the PT PMA to foreign shareholders are then subject to withholding tax, potentially modifiable by treaty.
If you are considering the PT PMA route — which is appropriate for commercial-scale development, as discussed on our foreign ownership structures page — the tax modelling needs to be done at the entity level and at the distribution level, not just at the property-acquisition level. That requires an Indonesian tax adviser with corporate and international tax experience, not a property agent.
Frequently Asked Questions
What is BPHTB and how is it calculated in Indonesia?
BPHTB (Bea Perolehan Hak atas Tanah dan Bangunan) is the acquisition duty paid by the buyer when purchasing a land or building right in Indonesia. Under Law 28/2009, the rate is 5% applied to the NPOP (taxable acquisition value — the higher of the government NJOP assessment and the agreed transaction price) minus the NPOPTKP (the tax-free threshold). The national minimum NPOPTKP is IDR 60 million for standard acquisitions and IDR 300 million for inheritance or lineal gifts, but each regency sets its own NPOPTKP floor above the national minimum. BPHTB must be paid before the AJB (deed of sale) is executed by the PPAT. Your notary or PPAT will calculate the actual amount using the confirmed NJOP and the specific regency’s threshold — do not attempt to calculate it from a web page figure without that local input.
How is the annual PBB property tax calculated in Sumba?
PBB (Pajak Bumi dan Bangunan) is the annual land and building tax based on the NJOP — the government’s assessed value of the land and any structures on it. Since Law 28/2009 transferred PBB (other than plantation, forestry and mining) to regional government administration, the effective rate is set locally. The illustrative range practitioners cite is approximately 0.1% of NJOP for properties below IDR 1 billion, rising toward 0.2% for higher values — but the actual rate and assessment depend on the relevant Sumba regency’s current rate schedule. NJOP assessments in frontier markets often lag actual transaction values, which means PBB bills can appear modest relative to what land is worth on the market; expect reassessments as the area develops. Confirm the actual rate and NJOP with the local tax authority for the specific regency covering your parcel.
Does Indonesia have a capital-gains tax on property sales?
No — Indonesia does not levy a separate capital-gains tax on property transactions. The seller’s gain is not assessed as a separate taxable event. Instead, the seller pays a final income tax (PPh Final) of 2.5% of the gross transaction value under PP 34/2016, regardless of the actual profit made. This applies whether the gain is small or very large. The 2.5% is calculated on gross proceeds, not net gain. Reduced rates (1%) apply to certain modest-housing transfers, and a 0% rate applies to transfers to government entities. For the foreign buyer, the relevant further question is what their home jurisdiction taxes on gains realised from Indonesian property — that depends on domestic law and any applicable double-taxation treaty, and requires advice from a qualified tax professional in your home country.
What rental income tax applies to foreign owners of Sumba property?
This is the most genuinely uncertain question in Indonesian property taxation for foreign buyers, and it deserves a candid answer rather than a confident number. Practitioners working in the Bali market (the most proximate reference point) commonly cite approximately 10% for Indonesian tax residents and approximately 20% for non-residents. The 20% figure appears to derive from Article 26 of Indonesia’s Income Tax Law, which sets the standard withholding rate on passive income paid to non-residents — but this rate is modifiable by bilateral tax treaties between Indonesia and the investor’s home country. No clean, universally applicable national statute governs this in a way that a property website can reliably quote without risk of being outdated or incomplete. The correct approach is to consult a registered Indonesian tax adviser (konsultan pajak terdaftar) and the local KPP (tax service office) in the relevant Sumba regency, confirm whether a double-taxation agreement between Indonesia and your country applies and what procedural steps are required to claim any relief, and model your rental-yield projections at a range of 10–20% on gross rental receipts until you have confirmed advice specific to your situation.
What notary and PPAT fees should I budget for a Sumba property purchase?
Notary and PPAT fees in Indonesia are governed by value-based fee schedules — Government Regulation 37/1998 for PPAT services and Law 2/2014 for notarial services — with a commonly cited benchmark of approximately 1% of transaction value for a commercial property purchase, subject to a minimum floor and sometimes negotiated below the headline percentage on large transactions. The PPAT drafts and executes the AJB or leasehold deed, verifies identity, ownership and encumbrances, and confirms that both BPHTB and PPh Final are paid before signing. Beyond the PPAT fee itself, budget separately for an independent land survey (IDR 3–10 million), BPN land-book verification, RTRW zoning confirmation, certified document translation, and — for a foreign buyer in a Sumba leasehold transaction — an independent legal review of the draft deed by an Indonesian property lawyer. Total buyer-side transaction costs on a thoroughly conducted Sumba purchase realistically run to 7–10% of the acquisition price. The most important selection criterion for a notary and PPAT is relevant experience in the specific Sumba regency, not the lowest fee.