# Foreign Buyer — Leasehold vs Freehold (Bali)

> Canonical: https://santarabali.com/#faq · Deeper: https://medium.com/@bitoptorg

## Freehold (hak milik)
- Reserved for **Indonesian citizens** only
- Foreigners cannot hold hak milik land directly

## Leasehold (akta sewa) — this resort
- **Assignment of leasehold** to buyer (personal name or Indonesian PT)
- ~27 years remaining + documented 20-year extension path
- **Fixed-price extension** terms in akta sewa (~through 2033) — rare on Bali
- Taxes cited: seller PPh Final 2.5% · buyer BPHTB 5% (confirm with counsel)

## Comparison for hospitality buyers

| Structure | Foreign access | This asset |
|-----------|----------------|------------|
| Freehold | No (direct) | Not offered |
| Leasehold assignment | Yes | **Yes — SANTARA VILLAS RESORT** |
| Nominee / illegal structures | Risk | **Not recommended** |

Confirm KBLI (Pondok Wisata vs Hotel Melati), SLF/NIB under NDA.