Transfer duty in 2026: what you pay and when
Published 16 October 2026. Rates as shown on the day you read it.
What transfer duty is
Transfer duty is a tax that SARS charges when ownership of property changes hands. When you buy a home, you as the buyer pay it. It is calculated on the purchase price (or the fair market value, if that is higher), and it is paid in cash: banks normally do not add it to the bond.
You do not pay SARS yourself. The conveyancer (transfer attorney) works out the duty, you pay it into the attorney’s trust account, and the attorney pays SARS. The Deeds Office will not register the transfer until SARS has issued a receipt, so the duty has to be paid before the house becomes yours.
The table, as at 1 April 2026
These are the SARS transfer duty rates in effect from 1 April 2026. The same table applies to individuals, companies and trusts. Rates are usually reviewed in the national Budget each February, so check the date before you rely on them.
| Value of the property | Transfer duty |
|---|---|
| R0 to R1 210 000 | 0% |
| R1 210 001 to R1 663 800 | 3% of the value above R1 210 000 |
| R1 663 801 to R2 329 300 | R13 614 + 6% of the value above R1 663 800 |
| R2 329 301 to R2 994 800 | R53 544 + 8% of the value above R2 329 300 |
| R2 994 801 to R13 310 000 | R106 784 + 11% of the value above R2 994 800 |
| R13 310 001 and above | R1 241 456 + 13% of the value above R13 310 000 |
Three worked examples
Each band’s rate applies only to the part of the price above the start of that band, plus a fixed amount for the bands below it. These are calculated from the table above, the same way our transfer cost calculator does it:
- R950 000: below the R1 210 000 threshold, so no transfer duty. Duty = R0.
- R1 800 000: R13 614 + 6% of (R1 800 000 − R1 663 800) = R21 786 transfer duty.
- R3 500 000: R106 784 + 11% of (R3 500 000 − R2 994 800) = R162 356 transfer duty.
When there is no transfer duty
Transfer duty and VAT are not both charged on the same sale. If the seller is a VAT vendor selling in the course of business, which is common for new homes bought from a developer, the price includes VAT and no transfer duty is payable. Check the offer to purchase: it should say whether the price includes VAT.
There are also exemptions in the Transfer Duty Act for certain transfers, for example some transfers between spouses on divorce or death. And, as the table shows, a home of R1 210 000 or less carries no transfer duty at all.
When it must be paid
By law, transfer duty is due within six months of the date of acquisition (normally the date the agreement was signed and all conditions were met). After that SARS charges interest. In practice the conveyancer asks for it early in the transfer, because the transfer cannot be lodged at the Deeds Office without proof of payment.
Transfer duty is not the only transfer cost
On top of transfer duty, a buyer usually pays:
- The conveyancer’s fee for the transfer, plus VAT and disbursements (postage, searches, FICA checks).
- The Deeds Office registration fee.
- If you take a bond, the bond attorney’s fee and a second Deeds Office fee for registering the bond.
- Sometimes a bank initiation fee, which can often be added to the bond.
Work out your own
Attorneys’ fees vary, so ask for a written estimate before you sign. Our transfer cost calculator works out the duty on any price from the table above, so the guide and the calculator always agree. This is general information, not tax or legal advice; your conveyancer will confirm the exact amount.
Work out your own numbers: Transfer costs
General information only, not financial, legal or tax advice.
