Calculate SARS transfer duty on property purchases in South Africa. Uses the 2025/26 sliding scale rates. Properties up to R1,100,000 are exempt.
Transfer duty is a tax levied by SARS on the acquisition of property in South Africa. It applies to all property transactions where the seller is not VAT-registered. The duty is calculated on a sliding scale based on the purchase price, with properties up to R1,100,000 exempt from transfer duty.
Transfer duty must be paid within 6 months of the transaction date or within 6 months of the date on which the condition was fulfilled in conditional agreements. The transferring attorney typically handles the payment.
Transfer duty is not payable when: the property costs R1,100,000 or less, the seller is VAT-registered (you pay 15% VAT instead), or the transaction involves a government entity.
The buyer pays transfer duty. It's one of the largest upfront costs when purchasing property, along with attorney fees and bond registration costs.
Companies and trusts pay the same sliding scale rates as individuals. However, there may be additional tax implications like Securities Transfer Tax for share block schemes.