El coste real todo incluido de comprar una villa en Lombok (2026)

Buying a boutique villa in Kuta, South Lombok, has three cost layers on top of the headline villa price. One-off at purchase: €950 PT PMA setup, BPHTB land transfer tax at 5% (roughly €500 to €1,500), notary fees of about 1%, HGB registration (included at Noha). Annual to hold: PBB property tax €80 to €300, PT PMA accountant €50 to €100 per month, optional insurance €300 to €500. Ongoing while renting: 20% management fee on gross rental revenue, cleaning, utilities, maintenance reserve, 11% Indonesian corporate tax on net profit. Noha's headline price (€148,000 for the 1 bedroom, €235,000 for the 2 bedroom) covers land, construction, permits, HGB certificate and turnkey furniture. This article breaks each layer down with real numbers, no hidden fees.

The one-time costs at purchase. Villa price. From €148,000 for a 1BR, from €235,000 for a 2BR, includes land, construction, permits, HGB certificate, and full turnkey furniture. PT PMA setup, €950 one-off, this is the foreign-owned Indonesian limited company that will hold your HGB. Notary fees, roughly 1% of the transaction value, mandatory in Indonesia to certify the deed of sale. BPHTB (Bea Perolehan Hak atas Tanah dan Bangunan), the land acquisition tax, 5% of the land portion of the purchase price, one-off, typically €500 to €900 on a Kuta plot. HGB registration at the National Land Agency (BPN), included at Noha, otherwise budget a few hundred euros.

The annual costs to hold the villa. PBB (Pajak Bumi dan Bangunan), the annual property tax on land and buildings, calculated on the assessed value, typically €80 to €200 per year for a boutique villa. PT PMA accountant, €50 to €100 per month (€600 to €1,200 per year) for monthly bookkeeping, quarterly filings, and the annual return. This is separate from Noha and paid directly by the PT PMA. Insurance, optional but recommended, €300 to €500 per year for a small boutique villa. Bank account fees on the PT PMA, negligible, under €50 per year.

The rental operating costs, once the villa is generating income. These are pass-through, paid out of rental revenue by the operator, before the net lands in your account. Cleaning per stay, €25 to €40. Utilities (electricity, water, wifi), €80 to €150 per month depending on occupancy. Pool and garden maintenance, €100 to €150 per month. Small repairs and consumables (linens replaced, light bulbs, kitchen items), €30 to €80 per month. Extraordinary repairs (aircon replacement, roof work), on a threshold approval basis. The 20% management fee on gross rental revenue, covering the whole operations side. See our management article for what that fee covers in detail.

The tax stack. One-off, BPHTB at purchase, 5% of the land portion. Ongoing, 11% Indonesian tax on net rental profit, filed monthly through the PT PMA accountant. Ongoing, PBB annual property tax, small. On sale, 5% capital gains tax on the profit realised at exit. That's the full tax picture on the Indonesian side. Your home country will have its own view on how to report the income and gains, that's a conversation with your local accountant.

Sample all-in for a 1BR at €148,000. One-off at purchase: villa €148,000, PT PMA €950, notary ~€1,500, BPHTB ~€700, all-in one-off €151,150. Annual holding costs (villa empty): PBB €120, accountant €900, insurance €400, total €1,420 per year. Annual operating costs (villa running, illustrative on 70% occupancy at €120 average nightly rate): gross rental revenue ~€30,700, cleaning fees ~€3,600, management fee €6,140, utilities and pool ~€2,700, small maintenance ~€720, 11% Indonesian tax on net profit ~€1,900. Net to owner in year one, roughly €14,000 to €15,000. Illustrative only, actuals vary by season and market.

Sample all-in for a 2BR at €235,000. One-off at purchase: villa €235,000, PT PMA €950, notary ~€2,400, BPHTB ~€1,100, all-in one-off €239,450. Annual holding costs: PBB €180, accountant €1,000, insurance €500, total €1,680 per year. Annual operating (illustrative on 70% occupancy at €200 average nightly rate): gross ~€51,100, cleaning ~€3,600, management €10,220, utilities and pool ~€3,000, maintenance ~€900, tax on net profit ~€3,700. Net to owner in year one, roughly €28,000 to €30,000. Illustrative only, actuals vary.

What is included in the Noha villa price and what isn't. Included: land, construction, all permits, HGB certificate issued at signing in your PT PMA's name, full turnkey furniture, kitchen appliances, aircon, smart TV, wifi, landscaping. Not included: the €950 PT PMA setup fee (paid to us at contract signing), BPHTB, notary, monthly PT PMA accountant, ongoing rental operating costs. The line between included and not is drawn to keep the price transparent, we don't hide operating costs inside the ticket price.

Costs to expect on exit, when you sell. If you sell the villa itself (HGB transfer to a new eligible buyer), you pay 5% capital gains on the profit, and the buyer pays 5% BPHTB and 1% notary on their side. If you sell the entire PT PMA (share transfer, common when the buyer prefers to inherit the company structure), the tax mechanics differ, typically 0.1 to 0.5% on the share transfer plus capital gains on the price appreciation. Which route makes more sense depends on the buyer's profile, we structure that with the notary at the time.

How to sanity-check your own numbers. Take the villa price. Add 2 to 3% for one-off transaction costs. Add €1,500 to €2,000 for the first year's holding costs. Assume 65 to 75% occupancy and a nightly rate in the €90 to €200 range depending on villa size, then multiply by 365 to get gross rental. Subtract 40 to 50% for all operating costs, management, and Indonesian tax. That's your rough net to owner. Cross-check with our ROI calculator which lets you flex occupancy and nightly rate.

Nothing here is guaranteed. Occupancy, nightly rates, and operating costs vary. Numbers above are illustrative, based on comparable Kuta short-term rental data from 2024 to 2025 and our own operating villas. If you want the full financial model with your assumptions plugged in, ask us for the deck on WhatsApp and we'll send it over.