Transfer Duty Calculator South Africa
Calculate SARS property transfer tax with a full bracket breakdown — 2025/2026 rates
Full purchase price as per sale agreement
Three levels of detail — pick yours
Property value → transfer duty amount + effective rate. Instant result, always visible.
Bracket breakdown with chart, 10-point price comparison table, and 2024 vs 2025 historical rate comparison.
Entity comparison (individual vs company vs trust), VAT vs transfer duty analysis, and full price-entity sensitivity matrix.
Understanding Transfer Duty in South Africa How it works • Formula • Example
What is Transfer Duty?
Transfer duty is a tax levied by SARS on the acquisition of immovable property in South Africa. It is payable by the buyer within 6 months of the date of acquisition. The current rates are effective from 1 April 2025 and apply to transactions where VAT is not payable (most second-hand residential properties).
If the seller is a VAT vendor selling property in the course of their enterprise (e.g., a developer), VAT at 15% is payable instead of transfer duty — not both.
How the Brackets Work
Transfer duty uses a marginal bracket system — the same principle as income tax. Only the portion above each bracket floor is taxed at that rate:
For a property at R2,000,000:
Taxable above floor: R2,000,000 − R1,663,801 + 1 = R336,200
Transfer Duty = R13,614 + (R336,200 × 6%) = R13,614 + R20,172 = R33,786
Effective rate: R33,786 ÷ R2,000,000 = 1.69%
2025/2026 Rate Table
| Property Value | Rate | Base Duty |
|---|---|---|
| R0 – R1,210,000 | 0% | R 0 |
| R1,210,001 – R1,663,800 | 3% | R 0 |
| R1,663,801 – R2,329,300 | 6% | R 13,614 |
| R2,329,301 – R2,994,800 | 8% | R 53,544 |
| R2,994,801 – R13,310,000 | 11% | R 106,784 |
| R13,310,001 and above | 13% | R 1,241,456 |
Source: SARS. Effective 1 April 2025. Rates apply to individuals, companies and trusts.
Frequently Asked Questions
Who pays transfer duty — the buyer or the seller?
Transfer duty is payable by the buyer, not the seller. It must be paid to SARS within 6 months of the sale date. Your conveyancing attorney handles the payment as part of the transfer process.
Do I pay transfer duty on a brand-new property from a developer?
No. If the seller is a VAT-registered developer, the transaction attracts VAT at 15% (included in the purchase price) instead of transfer duty. You pay one or the other, never both.
Is there a transfer duty exemption for first-time buyers?
There is no separate first-time buyer exemption. However, all buyers pay zero transfer duty on properties up to R1,210,000 (2025/2026 threshold) — which benefits many first-time buyers. The FLISP subsidy is a separate programme.
Do companies and trusts pay the same transfer duty as individuals?
Yes. As of 2025/2026, companies, close corporations, and trusts pay transfer duty at the same bracketed rates as individuals. The tax treatment differs in CGT and estate duty — speak to a tax practitioner before structuring your purchase through an entity.
Can transfer duty be included in my bond?
Most banks will not include transfer duty in your home loan. Budget for transfer costs (typically 8–12% of purchase price for a bonded purchase) as a separate cash requirement over and above your deposit.