What this page covers
Buying property attracts either transfer duty or VAT, never both. The duty brackets were raised by 10% in Budget 2026, which lifted the point at which any duty is payable at all.
| Property value | 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 plus 6% above R1,663,800 |
| R2,329,301 to R2,994,800 | R53,544 plus 8% above R2,329,300 |
| R2,994,801 to R13,310,000 | R106,784 plus 11% above R2,994,800 |
| Above R13,310,000 | R1,241,456 plus 13% above R13,310,000 |
| Seller | Applies | Rate | Who pays |
|---|---|---|---|
| A private seller | Transfer duty | Sliding scale | The buyer |
| A VAT-registered developer | VAT | 15% | Included in the price |
| A company selling a property held as stock | VAT | 15% | Included in the price |
| Sale of shares in a property company | Securities transfer tax | 0.25% | The buyer |
| Price | Transfer duty | Conveyancing, approximate | Total, approximate |
|---|---|---|---|
| R1,000,000 | R0 | R25,000 | R25,000 |
| R1,500,000 | R8,700 | R32,000 | R40,700 |
| R2,500,000 | R67,200 | R48,000 | R115,200 |
| R4,000,000 | R217,357 | R68,000 | R285,357 |
| R8,000,000 | R657,357 | R118,000 | R775,357 |
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Every table on this page as a spreadsheet, with the source and the date it was checked in the header rows.
⬇ Download CSVHow these figures work
The figures on this page come from the body that publishes them and change on a schedule rather than continuously, which is what makes them worth keeping in one place. The primary residence capital gains exclusion rose to R3 million in Budget 2026, so a gain up to that amount on the home you live in is not taxed.
Transfer duty is paid by the buyer and is due within six months of the transaction date. Late payment attracts interest.
★ What this means in practice
Conveyancing fees are set by a recommended tariff rather than legislation, and they are negotiable.
✕ Common mistakes
- The primary residence capital gains exclusion rose to R3 million in Budg. The primary residence capital gains exclusion rose to R3 million in Budget 2026, so a gain up to that amount on the home you live in is not taxed.
- Transfer duty is paid by the buyer and is due within six months of the t. Transfer duty is paid by the buyer and is due within six months of the transaction date. Late payment attracts interest.
- Conveyancing fees are set by a recommended tariff rather than legislatio. Conveyancing fees are set by a recommended tariff rather than legislation, and they are negotiable.
- Taking a figure without its date. A number from a reference page is only as good as when it was last checked, which is why the date sits at the top of this one.
Notes on reading these figures
- The primary residence capital gains exclusion rose to R3 million in Budget 2026, so a gain up to that amount on the home you live in is not taxed.
- Transfer duty is paid by the buyer and is due within six months of the transaction date. Late payment attracts interest.
- Conveyancing fees are set by a recommended tariff rather than legislation, and they are negotiable.
To put these figures to work, The Capital Gains Tax Rates and Exclusions runs the arithmetic on your own numbers; Bond vs Invest Calculator covers the same ground in ordinary language; Estate Duty and Donations Tax goes into the detail this table only summarises; VAT Rates and Registration Thresholds is the related figure worth reading beside it; and Prime Lending Rate History covers what this page leaves out.
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Frequently asked questions
When is no transfer duty payable?
On a property valued at R1,210,000 or less, after the 2026 brackets were raised by 10%.
Do I pay VAT or transfer duty?
One or the other, never both. VAT applies when the seller is a VAT-registered developer; otherwise transfer duty applies.
Who pays transfer duty?
The buyer, within six months of the transaction date. Late payment attracts interest.
Is my home exempt from capital gains tax?
The first R3 million of gain on a primary residence is excluded, raised from R2 million in Budget 2026.
Are conveyancing fees fixed?
They follow a recommended tariff rather than legislation, and they are negotiable.
What if I buy shares in a property company?
Securities transfer tax at 0.25% applies instead of transfer duty.