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Property Finance, Tax & Investment
Article 60 of 74

Transfer duty or VAT: know which tax framework applies.

Most ordinary residential resales attract transfer duty, but some property transactions are subject to VAT instead. A transaction is generally not charged with both in the ordinary way.

PROPERTY INSIGHT 60 Transfer duty or VAT: know which tax framework applies.

What to know

  • For acquisitions from 1 April 2026, the first R1,210,000 of value falls within the 0% transfer-duty band.
  • Progressive transfer-duty rates apply above the threshold.
  • A developer or VAT-vendor sale can be structured differently, so check whether the advertised price includes VAT.
  • Use a conveyancer's current calculation for the specific transaction date and structure.
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 transfer-duty rates updated 25 February 2026.
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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