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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

 

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