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South Africa Transfer Duty Calculator (2024/25)

Calculate the exact transfer duty payable to SARS on any property purchase using the current 2024/25 tax brackets.

🇿🇦 SARS 2024/25 ✔ Current Rates ⚡ Instant

🏠 Transfer Duty Calculator

SARS 2024/25 brackets — updates as you type

R
Enter the purchase price as on the Offer to Purchase
Companies and trusts pay a flat 8% rate
Transfer Duty Payable
R 0
No duty — below R1,100,000 threshold
Transfer Duty
R 0
Attorney Transfer Fee (est.)
R 0
Bond Registration (est.)
R 0
Deeds Office Fee
R 0
VAT on Fees (15%)
R 0
Total Acquisition Cost
R 0
ℹ️ Attorney and bond fees are estimates based on the Law Society of South Africa tariff. Actual fees vary by conveyancer.
📊 SARS 2024/25 Transfer Duty Brackets
Property Value Rate Formula

What Is Transfer Duty in South Africa?

Transfer duty is a tax levied by SARS on the acquisition of fixed property in South Africa. It is payable by the purchaser within 6 months of the date of the transaction (usually the date of the Offer to Purchase). Failure to pay within 6 months results in penalties and interest.

Transfer duty applies to all residential and commercial property purchases above R1,100,000 (the 2024/25 threshold). Properties purchased from a VAT-registered seller (such as a developer selling a new property) are exempt from transfer duty but subject to VAT at 15% instead.

Transfer Duty vs VAT — Which Applies?

Only one applies to any given transaction. If the seller is a VAT vendor selling in the course of their enterprise (e.g., a developer), VAT at 15% applies and no transfer duty is payable. If the seller is a private individual (non-VAT vendor), transfer duty applies. Your conveyancing attorney will confirm which applies to your specific transaction.

When Must Transfer Duty Be Paid?

The conveyancing attorney handles payment of transfer duty to SARS as part of the registration process. Payment is required before the Deeds Office will register the transfer. The purchaser pays the attorney, who pays SARS and obtains a transfer duty receipt — a prerequisite for lodging the transfer at the Deeds Office.

📐 How Transfer Duty Is Calculated Manually (2024/25)

Duty = Fixed Amount + (Property Value − Bracket Floor) × Marginal Rate
0%R0 – R1,100,000: No duty
3%R1,100,001 – R1,512,500
6%R1,512,501 – R2,117,500
8%R2,117,501 – R2,722,500
11%R2,722,501 – R12,100,000
13%Above R12,100,000
📝 Example — R2,500,000 property: Bracket: R2,117,501 – R2,722,500 (8% marginal rate)
Fixed: R3,675 + R36,300 + R48,400 = R88,375 (previous brackets)
Marginal: (R2,500,000 − R2,117,500) × 8% = R30,600
Total transfer duty = R88,375 + R30,600 = R118,975

Frequently Asked Questions — Transfer Duty SA

The purchaser (buyer) pays transfer duty in South Africa. It is not the seller's liability. This is an important cost to budget for when calculating the total cost of buying property.
No. South Africa does not have a first-time buyer transfer duty exemption (unlike some other countries). However, all buyers benefit from the R1,100,000 zero-rate threshold. Any property purchased below R1,100,000 is exempt from transfer duty regardless of whether you are a first-time buyer.
Yes. Transfer duty applies to the acquisition of all fixed property in South Africa, including agricultural land, commercial property, industrial property, and residential property — unless the transaction is subject to VAT (in which case transfer duty is exempt).
If transfer duty is not paid within 6 months of the transaction date, SARS charges 10% per year interest plus a 10% penalty on the unpaid amount. The transfer cannot be registered at the Deeds Office without a SARS transfer duty receipt, so late payment also delays transfer.
⚠️ Disclaimer Transfer duty rates are based on SARS 2024/25 schedules. Attorney and bond registration fees are estimates based on the Law Society tariff and will vary. This calculator is for planning purposes only and does not constitute financial or legal advice. Confirm figures with your conveyancing attorney.