Transfer Duty Calculator South Africa — Free 2026/2027
Calculate SARS transfer duty on property in South Africa instantly. Free transfer duty calculator using official 2026/2027 rates. Updated April 2026.
2026/2027 Transfer Duty Rates: Confirmed unchanged by SARS on 25 February 2026. The transfer duty exemption threshold remains R1,210,000. Rates effective 1 April 2026.
Transfer duty is calculated on the purchase price or market value — whichever is higher.
Please enter a valid property purchase price to calculate transfer duty.
Transfer duty rates in South Africa are the same for all buyer types — individuals, companies, CCs and trusts pay identical rates.
If the seller is a VAT-registered developer, 15% VAT applies instead of transfer duty. You cannot pay both on the same property transaction.
How transfer duty works in South Africa — 2026/2027
What is transfer duty in South Africa?
Transfer duty is a SARS tax paid when you buy property in South Africa. The buyer pays — not the seller. Your conveyancing attorney handles payment to SARS on your behalf before ownership can be registered.
Transfer duty exemption — R1,210,000
No transfer duty is payable on property valued at R1,210,000 or less. This exemption applies to all buyers — there is no separate first-time buyer exemption. Above R1,210,000, progressive rates from 3% to 13% apply.
No transfer duty — VAT property
If you buy from a VAT-registered developer, the seller charges 15% VAT instead of transfer duty. No transfer duty applies in this case — it is either VAT or transfer duty, never both on the same property transaction in South Africa.
Who pays transfer duty?
The buyer always pays transfer duty. It must be paid within 6 months of the sale agreement date. Late payment attracts 10% per annum interest. SARS issues a Transfer Duty Receipt once paid — required for Deeds Office registration.
SARS transfer duty rates South Africa 2026/2027
| Property Value (ZAR) | Transfer Duty Rate | Base Amount |
|---|---|---|
| R0 – R1,210,000 | 0% — no transfer duty | R0 |
| R1,210,001 – R1,663,800 | 3% | 3% of value above R1,210,000 |
| R1,663,801 – R2,329,300 | 6% | R13,614 + 6% above R1,663,800 |
| R2,329,301 – R2,994,800 | 8% | R53,544 + 8% above R2,329,300 |
| R2,994,801 – R13,310,000 | 11% | R106,784 + 11% above R2,994,800 |
| R13,310,001 and above | 13% | R1,241,456 + 13% above R13,310,000 |
Transfer duty examples South Africa 2026
| Property Price | Transfer Duty | Effective Rate |
|---|---|---|
| R800,000 | R0 | 0% — below exemption threshold |
| R1,210,000 | R0 | 0% — at exemption threshold |
| R1,500,000 | R8,700 | 0.58% |
| R2,000,000 | R33,786 | 1.69% |
| R3,000,000 | R107,356 | 3.58% |
| R5,000,000 | R327,356 | 6.55% |
| R10,000,000 | R877,356 | 8.77% |
| R15,000,000 | R1,461,156 | 9.74% |
Transfer duty on property — who pays and when
| Scenario | Transfer Duty? | Notes |
|---|---|---|
| Standard property purchase | Yes — buyer pays | All standard residential and commercial purchases |
| Buying from VAT-registered developer | No — VAT applies instead | 15% VAT charged — not transfer duty |
| Inherited from deceased estate | No transfer duty | Other transfer costs still apply |
| Property awarded in divorce | No transfer duty | All marital regimes and civil unions |
| Donation of property | Yes — based on market value | Donations tax may also apply |
| Company / CC / Trust purchase | Yes — same rates as individuals | Identical progressive table applies |
Frequently Asked Questions — Transfer Duty South Africa
How do I calculate transfer duty on property in South Africa? +
Use our free transfer duty calculator above — enter your property purchase price and click Calculate Transfer Duty. The calculator applies the official SARS 2026/2027 transfer duty rates automatically. If you want to calculate manually: find your price bracket in the table, apply the base amount, then add the percentage rate on the amount above the threshold. For example, a R2,000,000 property falls in the 6% bracket — R13,614 + 6% of (R2,000,000 − R1,663,800) = R13,614 + R20,172 = R33,786 transfer duty.
What is the transfer duty exemption threshold in South Africa 2026? +
For the 2026/2027 tax year, the transfer duty exemption threshold is R1,210,000. Any property purchased for R1,210,000 or less pays zero transfer duty. This applies to all buyers — individuals, companies, CCs and trusts. There is no separate first-time buyer exemption in South Africa. The threshold was confirmed unchanged by SARS on 25 February 2026, effective 1 April 2026.
Who pays transfer duty in South Africa? +
The buyer (purchaser) always pays transfer duty in South Africa. The seller is never liable for transfer duty. In practice, your conveyancing attorney collects the transfer duty amount from you and pays it to SARS electronically via eFiling. SARS issues a Transfer Duty Receipt once payment is confirmed, and the Deeds Office requires this receipt before it will register the property in your name.
When must transfer duty be paid in South Africa? +
Transfer duty must be paid within 6 months from the date of acquisition — which is the date the last party signed the sale agreement. If payment is late, SARS charges interest at 10% per annum on the outstanding amount. In practice, your conveyancing attorney will request the transfer duty from you early in the transfer process, well before the 6-month deadline.
What does “no transfer duty” mean in South Africa? +
“No transfer duty” in South Africa means either: (1) the property is priced at R1,210,000 or below and falls in the 0% exemption bracket, or (2) the seller is a VAT-registered developer and 15% VAT applies instead of transfer duty. Developers often market new builds as “no transfer duty” because they are VAT-registered — but buyers should note that VAT (15%) is still charged, usually included in the purchase price. You cannot pay both VAT and transfer duty on the same property transaction.
What are the transfer duty rates for 2026 in South Africa? +
The SARS transfer duty rates for 2026/2027 (effective 1 April 2026) are: R0–R1,210,000 = 0%; R1,210,001–R1,663,800 = 3% of amount above R1,210,000; R1,663,801–R2,329,300 = R13,614 + 6% above R1,663,800; R2,329,301–R2,994,800 = R53,544 + 8% above R2,329,300; R2,994,801–R13,310,000 = R106,784 + 11% above R2,994,800; R13,310,001+ = R1,241,456 + 13% above R13,310,000. These rates are unchanged from 2025/2026 — confirmed by SARS on 25 February 2026.
Is transfer duty the same as transfer costs in South Africa? +
No — transfer duty and transfer costs are different things. Transfer duty is the government tax paid to SARS and is calculated using the official rate table. Transfer costs are the fees paid to the conveyancing attorney who handles the legal transfer process — these include attorney fees, Deeds Office fees, disbursements and other charges. When buying property, you pay both transfer duty (to SARS via your attorney) and transfer costs (to your attorney for legal services).
How to calculate transfer duty on a R2,000,000 property in South Africa? +
A R2,000,000 property falls in the 6% bracket (R1,663,801 – R2,329,300). The calculation is: Base amount = R13,614. Excess above R1,663,800 = R2,000,000 − R1,663,800 = R336,200. Tax on excess = R336,200 × 6% = R20,172. Total transfer duty = R13,614 + R20,172 = R33,786. Effective rate = R33,786 ÷ R2,000,000 = 1.69%. Use our free transfer duty calculator above to calculate any property price instantly.
Do companies and trusts pay the same transfer duty as individuals in South Africa? +
Yes. Transfer duty rates in South Africa are identical for all buyer types — individuals, companies, close corporations (CCs) and trusts all use the same progressive rate table. There are no different rates based on buyer type. The same 0% exemption threshold of R1,210,000 also applies to all buyers.
What other costs must I budget for when buying property in South Africa? +
In addition to transfer duty, budget for: conveyancing attorney fees (transfer costs, typically 0.5%–1.3% of purchase price plus 15% VAT); Deeds Office fees (based on official government gazette schedule); bond registration costs if you are taking a home loan (bond attorney fees plus Deeds Office bond fees); bank initiation fees; rates clearance certificate from the municipality; homeowners association levies if applicable. Total additional buying costs typically add 3%–8% on top of the purchase price.