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Selling Property & Transfer Readiness
Article 37 of 74

Selling your home? Understand capital gains tax.

The tax treatment of a property sale depends on factors including ownership, use, base cost and whether the property qualifies as a primary residence. The gain is not simply the sale price minus the original purchase price.

Insights›Selling Property & Transfer Readiness
PROPERTY INSIGHT 37 Selling your home? Understand capital gains tax.

What to know

  • From 2 March 2026, SARS lists a R3 million primary-residence exclusion for qualifying gains or losses.
  • The annual capital-gain or loss exclusion for individuals and special trusts is R50,000 for the 2027 year of assessment.
  • Keep records of qualifying acquisition, improvement and disposal costs that may affect base cost.
  • Mixed private and business or rental use can change the calculation.
Professional advice

This guidance is general information. Where legal, tax, structural, compliance or regulated-work consequences may apply, obtain advice from an appropriately qualified professional for your circumstances.

Research anchorSARS Budget 2026 / CGT guidance.
Important Information

The information in Fabulous Homes Insights is provided for general property education and information. Property, tax, finance, sectional-title, rental, municipal and compliance matters can differ according to individual circumstances, contractual terms, scheme rules, municipal requirements and changes in law. Where necessary, readers should obtain advice from an appropriate attorney, conveyancer, tax practitioner, financial professional, property practitioner, engineer, inspector or other suitably qualified professional.

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