TRANSFER DUTY PAYMENT RATES

Transfer Duty is payable within six (6) months of the date of acquisition of the property, failing which interest will be charged.
 
Date from
% Calculated on value of property
01/01/1950 to 21/03/1951
2%
22/03/1951 to 22/07/1953
3%
23/07/1953 to 24/03/1954
3% on R 7 000,00
 
4% above R 7000,00
25/03/1954 to 15/3/1964
3% on R10 000,00
 
4% above R10 000,00
16/3/1964 – 16/8/1966
3% on R10 000,00
 
4% above R10 000,00
 
Rebate on the Transfer Duty liability was introduced and applied to everyone:
 
R0 - R5 000 = 2/3 Rebate
 
R5 001 - R10 000 = ½ Rebate
 
R10 001 - R15 000 = 1/3 Rebate
 
Above R15 000 = No Rebate
17/8/1966 – 28/03/1973
3% on R10 000,00
 
4% above R10 000,00
 
Rebate restricted to natural persons purchasing property for habitable purposes only:
 
R0 - R5 000 = 2/3 Rebate

R5 001 - R10 000 = ½ Rebate

R10 001 - R15 000 = 1/3 Rebate

Above R15 000 = No Rebate
29/03/1973 – 14/8/1974
3% on R10 000,00
 
4% above R10 000,00
 
Rebate differentiated between improved and unimproved property:

R0 – R15 000 = 2/3 Rebate applied to improved and unimproved property

R15 001 – R20 000 = ½ Rebate applied only to improved property

R20 001 – R25 000 = 1/3 Rebate applied only to improved property

Above R25 000 =  No Rebate
15/08/1974 to 31/03/1980
Natural persons only
1% on R20 000,00
 
3% above R20 000,00
Companies and parties other than natural persons
5% of the purchase price
01/04/1980 to 18/03/1992
Natural persons only
1% on R30 000,00
 
3% above R30 000,00
Companies and parties other than natural persons
5% of the purchase price
19/03/1992 to 06/04/1993
Natural persons only
1% on R50 000
 
5% above R50 000
Companies and parties other than natural persons
7% of the purchase price
07/04/1993 to 31/03/1999
Natural persons only
1% on R60 000,00
 
5% above R60 000,00 and not above R250 000,00
 
8% above R250 000,00
Companies and parties other than natural persons
10% of the purchase price
From 1/4/1999 to 28/02/2002
Natural persons only
1% on R70 000,00
 
5% above R70 000,00 and not above R250 000,00
 
8% above R250 000,00
Companies and parties other than natural persons
10% of the purchase price
From 1/3/2002 to 28/02/2003
Natural persons only
0% on R100 000,000
 
5% above R100 000,00 and not above R300 000,00
 
8% above R300 000,00
Companies and parties other than natural persons
10% of the purchase price
From 1/3/2003 to 29/02/2004
Natural persons only
0% on R140 000,00
 
5% above R140 000,00 and not above R320 000,00
 
8% above R320 000,00
Companies and parties other than natural persons
10% of the purchase price
From 1/3/2004 to 28/02/2005
Natural persons only
0% on R150 000,00
 
5% above R150 000,00 and not above R320 000,00
 
8% above R320 000,00
Companies and parties other than natural persons
10% of the purchase price
From 1/3/2005 to 28/02/2006
Natural persons only
0% on R190 000,00
 
5% above R190 000,00 and not above R330 000,00
 
8% above R330 000,00
Companies and parties other than natural persons
10% of the purchase price
From 1/3/2006 to 22/02/2011
Natural persons only
0% on R500 000,00
 
5% above R500 000,00 and not above R1 000 000,00
 
8% above R1 000 000,00
Companies and parties other than natural persons
8 % of the purchase price
From 23/02/2011 to 28/02/2015
Natural persons only
0% on R600 000,00
 
3% above R600 000,00 and not above R1 000 000,00
 
5% above R1 000 000,00 - R1 500 000
 
8% above R1 500 000
Companies and parties other than natural persons
Same as for natural persons
​ ​From 01/03/2015 to 29/02/2016
​All persons (Natural, companies and parties other than natural persons) 0% on R750 000,00
 
3% above R750 000,00
 
R15 000 + 6% above R1 250 000,00
 
R45 000 + 8% above R1 750 000,00
 
R85 000 + 11% above R2 250 000,00
  
Last Updated: 31/03/2016 12:32 PM     print this page
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