Transfer duty explained
How transfer duty works on South African property purchases for 2026/27 — thresholds, the sliding scale, and exactly when you owe nothing.
Updated By the ZACalc team
What is transfer duty?
Transfer duty is a one-time tax SARS charges when ownership of immovable property changes hands. It's payable by the buyer within six months of the transaction, before the property can be registered in the deeds office.
2026/27 sliding scale
| Property value | Transfer duty |
|---|---|
| R 0 – R 1 210 000 | No duty |
| R 1 210 001 – R 1 663 800 | 3% of value above R 1 210 000 |
| R 1 663 801 – R 2 329 300 | R 13 614 + 6% above R 1 663 800 |
| R 2 329 301 – R 2 994 800 | R 53 544 + 8% above R 2 329 300 |
| R 2 994 801 – R 13 310 000 | R 106 784 + 11% above R 2 994 800 |
| R 13 310 001 + | R 1 241 456 + 13% above R 13 310 000 |
When you don't pay transfer duty
- The price is R 1 210 000 or less.
- You're buying directly from a VAT-registered developer (you pay VAT instead, included in price).
- Certain estate, divorce and inheritance transfers qualify for exemptions.
Worked example
Buying a R 2 000 000 property: it falls in the third bracket (R 1 663 801 – R 2 329 300), so duty = R 13 614 + 6% × (R 2 000 000 − R 1 663 800) = R 13 614 + R 20 172 = R 33 786.