Calculate SARS transfer duty on property purchases in South Africa. Uses the 2026/27 sliding scale rates. Properties up to R1,210,000 are exempt.
Transfer duty is a tax levied by SARS on the acquisition of property in South Africa. It applies to property transactions where the seller is not charging VAT on the supply. The duty is calculated on a sliding scale based on the purchase price, with properties up to R1,210,000 exempt from transfer duty for the 2026/27 tax year.
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 R1,210,000 or less, when VAT is payable on the transaction instead, or where a statutory exemption applies.
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.