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

​From 01/03/2016 to 29/02/2017
​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

R 937 500 + 13% above R 10 000 000,00

​From 01/03/2017 to 29/02/2020
​All persons (Natural, companies and parties other than natural persons)

​0% on R900 000,00

3% above R900 000,00

R10 500 + 6% above R1 250 000,00

R40 500 + 8% above R1 750 000,00

R80 500 + 11% above R2 250 000,00

R 933 000 + 13% above R 10 000 000,00

 See more tax rates.

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