TRANSFER DUTY EXEMPTION RATES

Section 9 of the Transfer Duty Act prescribes the conditions that must be met to qualify for an exemption:
 
 
Nature
Rate
1 April 1978 to 31 March 1980 (Section 9(11)) (Only applicable where natural persons acquire full ownership)
 
Improved land by means of a habitable* dwelling, dwelling unit under the Sectional Title Unit – Section 9(11)(a)
 
R1 to R20 000
Vacant land with the intention to erect a dwelling – Section 9(11)(b)
 
R1 to R8 000
1 April 1980 to 18 March 1992 (Section 9(12)) (Only applicable where natural persons acquire full ownership)
 
Improved land by means of a habitable* dwelling, - Section 9(12)(a) dwelling unit under the Sectional Title Unit
 
R1 to R30 000
Vacant land with the intention to erect a dwelling – Section 9(12)(b)
 
R1 to R12 000
19 March 1992 to 6 April 1993 (Section 9(12A) (Only applicable where natural persons acquire full ownership)
 
Improved land by means of a habitable* dwelling, dwelling unit under the Sectional Title Unit – Section 9(12A)(a)
 
R1 to R50 000
Vacant land with the intention to erect a dwelling – Section 9(12A)(b)
 
R1 to R20 000
From 7 April 1993 to 31 March 1999 (Section 9(12B) (Only applicable where natural persons acquire full ownership)
 
Improved land by means of a habitable* dwelling, dwelling unit under the Sectional Title Unit – Section 9(12B)(a)
 
R1 to R60 000
Vacant land with the intention to erect a dwelling – Section 9(12B)(b)
 
R1 to R24 000
From 1 April 1999 to 28 February 2002 (Section 9(12C) (Only applicable where natural persons acquire full ownership)
 
Improved land by means of a habitable* dwelling, dwelling unit under the Sectional Title Unit Section 9(12C)(a)
 
R1 to R70 000
Vacant land with the intention to erect a dwelling Section 9(12C)(b)
 
R1 to R30 000
 
Last Updated: 06/07/2016 12:01 PM     print this page
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