Transfer Duty Calculator
Work out the exact SARS transfer duty on any SA property purchase price. Properties at or below R1 210 000 pay zero — above that, duty is calculated on a sliding bracket up to a top rate of 13%.
SARS transfer duty payable
R8 700.00
Effective rate: 0.58% of the purchase price.
SARS rates effective 1 April 2025, unchanged for 2026/27 (Treasury 25 Feb 2026) · Verified May 2026
Bracket applied
R1 210 001 – R1 663 800 — base of R 0 plus 3% on the value above R 1 210 000.
Transfer duty is just one of the costs you'll pay at registration. Add conveyancer fees, deeds office, and disbursements with the full transfer cost calculator.
Calculate the full transfer costShow all SARS transfer-duty brackets
| Property value | Duty payable |
|---|---|
| R0 – R1 210 000 | 0% |
| R1 210 001 – R1 663 800← your bracket | 3% of value above R 1 210 000 |
| R1 663 801 – R2 329 300 | R 13 614 + 6% above R 1 663 800 |
| R2 329 301 – R2 994 800 | R 53 544 + 8% above R 2 329 300 |
| R2 994 801 – R13 310 000 | R 106 784 + 11% above R 2 994 800 |
| Above R13 310 000 | R 1 241 456 + 13% above R 13 310 000 |
Data: Effective 1 March 2026 · SARS Transfer Duty Act · National Treasury — February 2026 Budget · See methodology
How SARS transfer duty works
Transfer duty is a once-off tax paid to SARS when you buy immovable property in South Africa. It applies to houses, flats, vacant land, and shares in property — but not to new builds bought from a VAT-registered developer (that price already contains 15% VAT instead).
The duty is progressive: the more expensive the property, the higher the marginal rate, but the higher rates only apply to the value above each bracket boundary. This is the same bracket-by-bracket logic SARS uses for personal income tax. For 2026/27, the brackets are unchanged from 1 April 2025 — National Treasury confirmed this in the February 2026 Budget Speech.
Duty is payable within six months of the date of acquisition (the date both parties sign the offer to purchase, not the date of registration). Your conveyancer normally pays SARS on your behalf using eFiling and includes the amount in your transfer cost statement.
Transfer duty at common SA price points
Six worked examples covering typical SA home prices. Verify any row by dragging the slider above to that price.
R 800 000
R 0
First-time buyer territory — below the R1.21m threshold, no transfer duty payable.
R 1 210 000
R 0
Right on the threshold. R1 above this and duty kicks in at 3% on the excess.
R 1 500 000
R 8 700
3% × (R1.5m − R1.21m). Median SA suburb home.
R 2 000 000
R 33 786
Within the 6% bracket. R13,614 base plus 6% × (R2m − R1.6638m).
R 3 000 000
R 107 356
Top of the 8% bracket plus a sliver of 11%. Upper-middle bracket.
R 5 000 000
R 327 356
11% bracket. Worth comparing against 13% above R13.31m if you're scaling up.
Frequently asked questions
What is transfer duty in South Africa?
Transfer duty is a tax charged by SARS on the acquisition of immovable property. It is paid by the buyer to SARS within six months of the date of acquisition (the date the offer is signed by both parties). The transfer attorney usually pays it on the buyer's behalf and adds it to the bond/transfer cost statement. Transfer duty applies whether you buy a house, vacant land, sectional title unit, or share in a property — but not to new property bought from a VAT-registered developer (that price already includes 15% VAT instead of transfer duty).
What is the transfer duty threshold for 2026/27?
Properties priced at or below R1,210,000 attract zero transfer duty. This threshold has applied since 1 April 2025 and was confirmed unchanged for the 2026/27 tax year by National Treasury on 25 February 2026 in the Budget Speech. It is the single biggest cost saving for first-time buyers — staying below the threshold can save R30,000+ in upfront costs.
How is transfer duty calculated on a R1.5m house?
Transfer duty on R1,500,000 = R8,700. Working: the bracket is R1,210,001–R1,663,800 at 3% on value above R1,210,000. So duty = 3% × (R1,500,000 − R1,210,000) = 3% × R290,000 = R8,700. The bands are progressive — the higher your price, the higher the marginal rate, but only on the slice above each band's threshold (the same logic SARS uses for income tax brackets).
How is transfer duty calculated on a R3m house?
Transfer duty on R3,000,000 = R107,356. Working: the bracket is R2,994,801–R13,310,000, which has a base of R106,784 plus 11% on the value above R2,994,800. Duty = R106,784 + 11% × (R3,000,000 − R2,994,800) = R106,784 + R572 = R107,356. On a R3m purchase, transfer duty alone is roughly 3.6% of the price.
When do I pay transfer duty?
Transfer duty must be paid within six months of the date of acquisition. The date of acquisition is the date the sale agreement (offer to purchase) is signed by both buyer and seller — not the date of registration. The transfer attorney typically pays SARS on your behalf using SARS eFiling, then includes the amount in the buyer's transfer cost statement. SARS issues a Transfer Duty Receipt that the conveyancer needs to lodge the transfer at the Deeds Office. If duty is paid more than six months after acquisition, SARS charges interest at the prescribed rate (currently 11.25% per annum).
Are there any transfer duty exemptions?
Yes. Common exemptions: (1) Properties below the R1.21m threshold pay zero. (2) Property bought from a VAT-registered developer — the developer charges 15% VAT instead of transfer duty (called 'second-hand goods' for VAT). (3) Property inherited from a deceased estate (you pay estate duty instead, if applicable). (4) Divorce settlements where property is transferred between spouses. (5) Donations to a public benefit organisation. (6) Property transferred as part of a corporate restructure under Section 9 of the Transfer Duty Act. Check with your conveyancer for your specific case.
Is transfer duty the same as transfer fees?
No — these are two different costs that buyers often confuse. Transfer DUTY is a tax paid to SARS (no VAT, statutory). Transfer FEES are the conveyancing attorney's fee for handling the transfer (LSSA recommended scale, plus 15% VAT). On a R2m property, transfer duty is about R33,786 and transfer attorney fees are roughly R41,000 incl. VAT — so together they're about R75,000. Plus you'll pay the Deeds Office fee, bond registration costs (if you're getting a bond), and various small disbursements. Use our transfer cost calculator for the all-in figure.
Does transfer duty apply if I buy from a developer?
No — but you pay 15% VAT instead, which is built into the developer's quoted price. So a R2m new-build sectional title unit from a VAT-registered developer is fully VAT-inclusive (the R2m already contains R260,870 of VAT). You cannot also be charged transfer duty on the same transaction. This rule keeps property buyers from being double-taxed and is why new builds are sometimes priced as 'no transfer duty payable' as a marketing point.
Source: SARS Transfer Duty rates table (sars.gov.za/tax-rates/transfer-duty/), effective 1 April 2025. National Treasury confirmed in the February 2026 Budget Speech that rates remain unchanged for the 2026/27 tax year. Calculator is for planning only — verify the final amount with your conveyancer or SARS eFiling. Not financial or tax advice.
Was this page helpful?