Sale and purchase deed (AJB) for land and buildings
The deed, made before a land deed official (PPAT), that transfers land and buildings from seller to buyer. Once signed it is registered with the Land Office, so the certificate passes into the buyer's name.
When you need it
- Buying a house, shophouse or landFrom an individual or a company, for land within DKI Jakarta.
- Buying with a mortgageThe AJB is signed together with the bank's mortgage deed (APHT).
- Selling inherited landOnce the heirs are established and, where needed, shared ownership is divided.
- Completing a PPJBWhen the conditions of the pre-sale agreement are met and the certificate is ready.
Documents to prepare
- ID card and family card (and spouse's)
- Marriage certificate, or divorce or death certificate
- Spouse's consent for shared property
- Tax number (NPWP)
- ID card and family card
- Tax number (NPWP)
- Marriage certificate, if married
- Original certificate (SHM or SHGB)
- Land and building tax (PBB) receipts
- Building permit (IMB or PBG), if any
Steps
The certificate is checked at the Land Office.
Taxes are paid and validated: income tax by the seller, BPHTB by the buyer.
The AJB is read and signed before the PPAT, with two witnesses.
The transfer is registered at the Land Office.
The certificate in the buyer's name is handed over.
Taxes and government charges
| Charge | Paid by | How it is calculated |
|---|---|---|
| Final income tax (PPh) | Seller | 2.5% of the transfer value (PP 34/2016) |
| BPHTB | Buyer | Up to 5% × (transaction value − non-taxable amount), set by regional regulation (UU 1/2022) |
| Registration fee (PNBP) | Buyer | Land Office tariff |
The PPAT's fee follows the rules on notary and PPAT honorarium and is explained once your documents have been checked.
Common questions
Can the AJB be signed without the seller present?
Yes, through a power of attorney. We check its form before signing; usually it has to be a notarial deed.
How long until the certificate is in the buyer's name?
It depends on the Land Office. We give an estimate once the certificate has been checked.
What is the difference between an AJB and a PPJB?
A PPJB is a preliminary agreement used while the conditions for the sale are not yet complete; the AJB transfers the right.