Property Transfer Duty 2026

Transfer duty scale 2026 and the R1.1m exemption

Transfer duty is a tax on the acquisition of fixed property in South Africa, payable to SARS on many transfers of ownership. It is progressive: higher purchase prices attract higher rates on portions of the value, similar in spirit to income tax bands.

For the cycle modelled on this site, acquisitions up to R1.1 million fall in a 0% band—the exemption threshold widely used in recent tables. Above that, duty applies in rising steps, reaching higher marginal rates on the top slice of very expensive properties (including rates up to the upper teens on the highest portion in published scales).

Important: Buying new property from a VAT-registered developer often involves VAT at 15% on the purchase price instead of transfer duty. This calculator focuses on the transfer duty path. Confirm which regime applies to your deal with your conveyancer.

How to use the estimator

1. Enter the purchase price (property value used for duty).
2. Read the estimated total transfer duty.
3. Optionally model a solar panel spend to illustrate the order of magnitude of a residential energy-related tax credit (policy caps apply; treat as educational).

Conveyancing fees, bond registration costs, deposits and bank initiation fees are separate. Budget for them in addition to duty—our Property Cost Checklist mindset is: duty is only one line item.

Worked example — R1.1m exemption

Purchase price

What happens in a typical scale

R1,000,000

Within a R1.1m nil band → R0 transfer duty in this model

R1,100,000

At the threshold → still R0 duty in the nil band

R2,500,000

Nil on the first R1.1m, then duty on the excess using progressive steps → use the calculator for the exact estimate

Try 2500000 in the tool above (default-style example) and compare with 1100000 and 900000 to feel how the exemption works.

Solar credit note (illustrative)

Some Budget measures have allowed limited tax relief linked to qualifying solar costs, often with a percentage of cost and a rand cap (for example 25% up to a maximum credit in older proposals). Rules change and depend on invoices, timing and SARS interpretation. The solar box on this page is a planning illustration, not a claim form.

Costs buyers forget

• Transfer duty or VAT (not usually both on the same acquisition path)
• Conveyancing and bond registration
• Pro-rata rates and levies
• Moving, repairs, compliance certificates

Related tools

• Income tax calculator — affordability after PAYE
• VAT calculator — if your transaction is VAT-supply based
• Resources — property checklists and guides