Quick duty lookup
Enter any property price to see the exact SARS transfer duty
Official SARS transfer duty table — 2024/25
| Property value | Rate on excess | Base amount | Above | Max duty in bracket |
|---|---|---|---|---|
| R0 – R1,100,000 | 0% | — | — | R0 — no duty |
| R1,100,001 – R1,512,500 | 3% | R0 | R1,100,000 | R12,375 |
| R1,512,501 – R2,117,500 | 6% | R12,375 | R1,512,500 | R48,675 |
| R2,117,501 – R2,722,500 | 8% | R48,675 | R2,117,500 | R97,075 |
| R2,722,501 – R12,100,000 | 11% | R97,075 | R2,722,500 | R1,128,600 |
| R12,100,001 and above | 13% | R1,128,600 | R12,100,000 | No cap |
Source: SARS — effective 1 March 2024. Subject to change in the annual Budget Speech (typically February/March each year).
Worked examples at common price points
| Purchase price | Transfer duty | Effective rate | First-time buyer saves |
|---|
Key transfer duty rules in South Africa
Who pays transfer duty?
Transfer duty is paid by the buyer, not the seller. It is paid to SARS via your conveyancing attorney within 6 months of the sale agreement date. The attorney lodges a SARS eFiling return and pays the duty before registration can proceed at the Deeds Office.
First-time buyer exemption
There is no special first-time buyer exemption from transfer duty in South Africa beyond the standard R1,100,000 threshold that applies to all buyers. Properties priced at R1,100,000 or below attract zero transfer duty regardless of whether you are a first-time buyer. If you have never owned property before, you may qualify for a first-time buyer home loan (100% bond) from some banks, but this is separate from the duty calculation.
New developments and VAT
When buying a newly built property directly from a developer, VAT (15%) applies instead of transfer duty. You cannot be charged both. VAT is typically included in the developer's advertised price. Confirm with the seller whether VAT is included or excluded — this makes a significant difference to your total cost.
When is transfer duty updated?
Transfer duty thresholds are typically adjusted in the annual National Budget Speech, usually in February or March each year. The new rates take effect from 1 March. The current table (above) has been in effect since 1 March 2024. We update this page immediately after each Budget Speech.
What about sectional title and share blocks?
Transfer duty applies to all property transactions in South Africa, including sectional title units, full-title stands, share block schemes, and commercial property. The same rates apply regardless of property type. The only exception is property sold by a VAT vendor (typically a developer), in which case VAT replaces transfer duty.