Transfer Duty Calculator South Africa 2026
Calculate the property transfer duty you'll pay
This calculator provides estimates only. Transfer duty rates are based on current SARS thresholds. Additional costs like conveyancing fees are not included.
The transfer duty table for 2026/27
Transfer duty is paid to SARS on the transfer of immovable property, not to the municipality and not to the conveyancer. The rates below apply from 1 April 2026 and are unchanged from the previous year:
| Value of the property | Rate |
|---|---|
| R0 – R1 210 000 | 0% |
| R1 210 001 – R1 663 800 | 3% of the value above R1 210 000 |
| R1 663 801 – R2 329 300 | R13 614 + 6% of the value above R1 663 800 |
| R2 329 301 – R2 994 800 | R53 544 + 8% of the value above R2 329 300 |
| R2 994 801 – R13 310 000 | R106 784 + 11% of the value above R2 994 800 |
| R13 310 001 and above | R1 241 456 + 13% of the value above R13 310 000 |
Worked examples
R1 210 000 — the threshold
- Value falls in the 0% band
- Transfer duty payable: R0
R1 500 000
- 3% of the value above R1 210 000: 3% × R290 000
- Transfer duty: R8 700
R2 000 000
- R13 614 + 6% of the value above R1 663 800: R13 614 + 6% × R336 200
- Transfer duty: R33 786
R3 000 000
- R106 784 + 11% of the value above R2 994 800: R106 784 + 11% × R5 200
- Transfer duty: R107 356
When transfer duty does not apply
- Below R1 210 000 — no duty, but the transfer must still be declared to SARS.
- VAT on the property instead — where the seller is a VAT vendor selling in the course of business (typically a developer), VAT at 15% applies and transfer duty falls away. You cannot pay both.
- Divorce and inheritance — transfers in terms of a divorce order or a deceased estate are exempt, but the exemption must be claimed on the declaration.
- Change of bond or name — no transfer, no duty.
- Shares in a property-owning company — duty is levied on the value of the property indirectly acquired, so restructuring into a company to avoid duty does not work.
Who collects it, and what happens if it is late
The conveyancer calculates the duty, pays it to SARS and obtains the transfer duty receipt, without which the Deeds Office will not register the transfer. It must be paid within six months of the date of acquisition — in practice, early in the conveyancing process, because registration cannot proceed without it. Late payment attracts interest at the SARS prescribed rate, and understatement attracts penalties of up to 200% of the shortfall where SARS regards the understatement as intentional.
Budget for the whole transaction, not just the duty
On a R2 million purchase: transfer duty R33 786, conveyancing fees roughly R40 000, bond registration roughly R28 000. That is about R102 000 before the first bond instalment — and none of it is recoverable if the sale falls through after the attorneys have started, which is what the cancellation clauses in the offer to purchase decide.
Paying duty and buying at the same time
If the same attorneys handle your sale and your purchase, ask for a single statement. The duty on the purchase is a SARS payment and cannot be netted off the proceeds of the sale, but the fees can be, and the timing matters more than the total when two transactions settle on the same day.
Frequently Asked Questions About Transfer Duty
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How the transfer duty calculator works
Transfer duty is a national tax on the transfer of immovable property, paid by the buyer, and it is charged on a sliding scale — not a flat percentage.
On a R1 500 000 property: the first R1 210 000 is duty-free, then 3% up to R1 663 800, 6% to R2 329 100, 8% to R2 994 800 and 11% above that. The duty works out to R8 700.
Below R1 210 000 there is no transfer duty at all under the 2026/27 tables — which is why a R1 150 000 purchase carries duty of R0 while a R1 250 000 purchase carries R1 200.
What changes the answer in South Africa
Transfer duty is payable within six months of the transfer, and the conveyancer must obtain a duty receipt before the deed can be registered. New property bought directly from a VAT vendor attracts VAT at 15% instead of transfer duty. The brackets changed on 1 April 2025 and again in the 2026 Budget; always check the current table before you sign.
Common questions about the transfer duty calculator
Who pays transfer duty, the buyer or the seller?
The buyer, always. It is assessed on the value of the property and paid through the conveyancer before registration.
Is transfer duty charged on a property bought from a developer?
No — that transfer attracts VAT at 15% instead, provided the seller is a VAT vendor selling in the course of business. You pay one or the other, never both.
Can transfer duty be avoided by selling shares in a company that owns the property?
That used to work. Since 2023, SARS treats the disposal of shares in a property-owning entity as a transfer of the property for duty purposes in most cases.