Many Bali villa brochures quote "10–12% yield" without specifying whether this is net or gross. The difference matters: gross yield ignores management fees (typically 20%), tax (11% PPh final), maintenance reserves, OTA commissions, and operating costs.
A 12% gross yield can become a 6% net yield after deductions. Always ask developers to break down their assumptions — and verify against published occupancy benchmarks.
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