A borewell whose water goes to basic household needs owes no groundwater tax in Kota Bekasi. The exemption is written into Article 47(2) of Kota Bekasi Regional Regulation (Perda) No. 1 of 2024, and repeated in Article 2(2) of Mayoral Regulation (Perwal) No. 48 of 2024 on Groundwater Tax Management, enacted and promulgated on 19 December 2024.
Permits are a separate matter. Energy and Mineral Resources (ESDM) Ministerial Regulation No. 14 of 2024, enacted on 2 December 2024, draws the line at 100 cubic metres a month per household head. Below that, a household does not need a Groundwater Use Approval (Persetujuan Penggunaan Air Tanah). So a homeowner has two separate things to check: the tax, which is the city's business, and the approval, which follows the ESDM rule.
1. Two Rules, Two Questions
| Rule | What it covers | Well for household use | Well for a business |
|---|---|---|---|
| Perda Kota Bekasi 1/2024 + Perwal 48/2024 | Groundwater tax (PAT), collected by Bapenda Kota Bekasi | Exempt from the tax | 20% of the groundwater acquisition value |
| ESDM Regulation 14/2024 | Permits and approvals to use groundwater | Approval only at 100 m³/month or more | Groundwater business permit required |
The table is our summary; the detail follows.
2. Groundwater Tax: Households Are Exempt
The tax applies to taking or using groundwater. The Perda then lists seven exemptions: basic household needs, smallholder irrigation, smallholder fisheries, smallholder livestock, religious purposes, non-commercial conservation and research, and non-commercial extraction by government.
Where the tax does apply, the rate is 20% (Article 51 of the Perda). The base is the Groundwater Acquisition Value (NPA), which is the raw water price multiplied by a groundwater weighting. Article 12 of Perwal 48/2024 sets the raw water price at Rp2,000 per m³ for deep wells and Rp1,500 per m³ for shallow wells. The weighting reflects water quality, whether another water source exists, the user group and the volume drawn (Articles 9 to 11). The higher the volume, the bigger the multiplier.
The Perwal says a worked example sits in its annex, but the copy published on the Kota Bekasi legal database (JDIH) ends at the signature page. That is why we give no rupiah example here. Article 14 assigns recording and NPA calculation to Bapenda, so the actual figure comes from the regional tax assessment (SKPD) it issues.
One gap is worth knowing: neither the Perda nor the Perwal defines “basic household needs”. Bathing, cooking and washing clearly count. Filling a private pool or washing customers’ cars for pay may not. If your use goes beyond a family’s daily needs, ask Bapenda before treating it as tax-free.
3. ESDM Approval: The Line Is 100 m³ a Month
Article 2(3) read with Article 6(1) of ESDM Regulation 14/2024 requires an application for a Groundwater Use Approval for daily basic needs when use is “more than or equal to” 100 m³ a month per household head, or 100 m³ a month per group for a shared well. Article 6(2) confirms no approval is needed when use is under 100 m³ a month.
Note the words “equal to”. The 2023 rule, Ministerial Decree 291.K/GL.01/MEM.G/2023, was widely reported as setting the limit at “more than 100 m³”. That decree, together with its amendment 443.K/GL.01/MEM.G/2023, was revoked by Regulation 14/2024. A home that uses exactly 100 m³ now needs an approval.
For scale: when the 2023 rule was in the news, Muhammad Wafid, then acting head of the Geological Agency, said households use only 20 to 30 m³ a month on average. He compared 100 m³ to filling a 500-litre water tank 200 times. Over a 30-day month, that works out to about 3,300 litres a day (our calculation). In other words, Wafid’s average is only 20 to 30 percent of that limit.
If an approval is needed, you apply through the Online Permit Application (Aplikasi Perizinan Online) to the Minister, the governor or the mayor, depending on the river basin area where the groundwater basin lies (Articles 2(4) and 8). An approval for an individual’s basic needs stays valid for as long as the holder is alive (Article 26).
4. When the Well Serves a Business
Once groundwater is used for a business, both rules apply in full. Article 2(2) of ESDM Regulation 14/2024 requires a Groundwater Business Permit (Izin Pengusahaan Air Tanah), and Article 4(1) lets individuals apply as well as companies. On the tax side, the household exemption no longer applies.
Perwal 48/2024 spells out the taxpayer’s duties in some detail:
- Register with Bapenda using your ID card, tax number (NPWP), business ID (NIB), an active groundwater business permit, and photos of the well point and water meter (Article 5).
- Report volume every month from the water meter, filed between the 25th and the 5th of the following month (Article 20).
- Without a water meter, monthly volume is the permit’s maximum daily flow multiplied by the number of days (Article 20(2)). Our note: that figure can be higher than actual use.
- Pay within one month of the SKPD being sent. After that, interest runs at 1% a month (Article 18).
A pay-by-the-kilo laundry, a motorbike wash or a catering kitchen running on a home well could fall into this category. Check the estate’s own rules first in our piece on home business rules in Bekasi clusters, and ask Bapenda whether your business counts. Shophouse food and drink operators can find the business numbers in our North Bekasi F&B shophouse ROI article.
A household well carries no groundwater tax penalty, because it is outside the tax altogether. The risk starts when the same well serves a business without being registered: Article 16(2) lets the designated Bapenda official issue an ex officio tax assessment.
5. Check the Water Source Before You Buy
In housing estates, wells are often not owned house by house. Some estates run one deep well for every unit; others are connected to the city’s piped network. For a shared well that residents use for daily needs, the 100 m³ line applies per group, so an estate with dozens of homes can pass it easily. If the estate manager runs the well as a business, the business permit rules apply instead. Questions worth putting to the sales team or estate manager:
- Where does this unit’s water come from: a piped network, a shared well, or its own well.
- If it is a shared well, who holds the approval or permit, and how its cost shows up in the IPL service charge.
- Whether you may drill your own borewell on the plot, and what the estate manager requires.
We compare piped water, deep wells and estate water treatment in our North Bekasi clean water guide. The risk of wells running dry in the dry season is covered in our North Bekasi groundwater level article. If the house is on a piped network, transferring the customer account is explained in our PLN power and water account transfer guide.
Kingspoint Private Residences is on Jl. Raya Perjuangan, North Bekasi, Kota Bekasi, developed by Mandiri Development, about 5 minutes from Bekasi Station and Summarecon Mall Bekasi and about 10 minutes from the Bekasi Barat toll gate. The Emerald 70 house is ready stock: two storeys, 70 m² of floor area on a 47.25 m² plot, 4.5 m × 10.5 m, bored-pile foundation, priced around Rp 700 million including VAT, with instalments from Rp 5 million a month. When you visit, ask our team about the unit’s water source and the water item in the IPL breakdown.
Frequently asked questions
Does a home borewell in Kota Bekasi owe groundwater tax?
No, as long as the water goes to basic household needs.
Does a home borewell need an ESDM permit?
Only if use reaches 100 m³ a month per household head.
What is the groundwater tax rate for businesses in Kota Bekasi?
20% of the Groundwater Acquisition Value, as calculated by Bapenda.
Want to know a unit's water source before you choose?
The Kingspoint team can explain where the ready-stock Emerald 70 houses on Jl. Raya Perjuangan, North Bekasi, get their water, and the water item in the IPL breakdown.
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