Who Pays the PPAT Notary Fees in a Land and House Sale?

In property transactions, the presence of a notary who is also a PPAT is essential to ensure the process is legally sound. Yet many people remain confused about who should bear the costs of the PPAT notary, whether the seller or the buyer.

Legal practitioner Adyanisa Septya Yuslandari, S.H., M.Kn explains that in practice, the division of PPAT notary fees can vary depending on the agreement between the two parties. There is no fixed rule that obliges all costs to be borne by one side. ‘It depends on the agreement of the seller and buyer,’ Adyanisa said when contacted on Friday, 22 May 2026.

PPAT notary fees are costs arising from the processing of documents and the making of deeds related to property transactions, especially the sale of land and buildings. PPAT itself is a public official authorised to draw up authentic deeds regarding legal acts over land or rights of strata title.

In property transactions, the PPAT will handle the preparation of documents and the drafting of the deed related to the property transfer. According to Adyanisa, in common practice, the seller usually bears obligations for taxes attached to the sale of property. One major cost borne by the seller is final income tax (PPh) on the sale proceeds. In addition, in line with the agreement between the two parties, the seller also often bears costs related to document preparation, such as the preparation of required documents. However, this division can change according to the agreement.

Meanwhile, Adyanisa said, buyers generally bear costs related to obtaining rights to land or buildings. Costs commonly paid by buyers include BPHTB.