Transfer Duty vs. VAT When buying immovable property, you will pay either Transfer Duty or Value-Added Tax (VAT), but never both. Transfer Duty: A government tax paid by the buyer on properties not subject to VAT. For the current tax year, the SARS
Transfer Duty Brackets are structured progressively: R0 – R1 210 000: 0% (Exempt) R1 210 001 – R1 663 800: 3% of the value above R1 210 000R1 663 801 – R2 329 300: R13 614 + 6% of the value above R1 663 800R2 329 301 – R2 994 800: R53 544 + 8% of the value above R2 329 300R2 994 801 – R13 310 000: R106 784 + 11% of the value above R2 994 800R13 310 001 and above: R1 241 456 + 13% of the value exceeding R13 310 000