Table 1. Transfer duty in South Africa... | Emerald Publishing

Table 1.

Transfer duty in South Africa regarding natural persons only, March 2009–February 2021

Fiscal year	Rate
From 1/3/2009 to 22/02/2011
Natural persons	• 0% on R500,000 • 5% above R500,000 and not above R1,000,000 • 8% above R1,000,000
From 29/02/2011 to 28/02/2015
Natural persons	• 0% on R600,000 • 3% above R600,000 and not above R1,000,000 • 5% above R1,000,000–R1 500,000 • 8% above R1,500,000
From 01/03/2015 to 29/02/2016
Natural persons	• 0% on R750,000 • 3% above R750,000 • R15,000 + 6% above R1,250,000 • R45,000 + 8% above R1,750,000 • R85,000 + 11% above R2,250,000
From 01/03/2016 to 29/02/2017
Natural persons	• 0% on R750,000 • 3% above R750,000 • R15 000 + 6% above R1,250,000 • R45 000 + 8% above R1,750,000 • R85 000 + 11% above R2,250,000 • R 937 500 + 13% above R10,000,000
From 01/03/2017 to 29/02/2020
Natural persons	• 0% on R900,000 • 3% above R900,000 • R10,500 + 6% above R1,250,000 • R40,500 + 8% above R1,750,000 • R80,500 + 11% above R2,250,000 • R 933,000 + 13% above R 10,000,000
From 01/03/2020 to 29/02/2021 Natural persons	• 0% on R1,000,000 • 3% above R1,000,000 • R11 500 + 6% above R1 375,000 • R44 250 + 8% above R1 925,000 • R88 250 + 11% above R2 475,000 • R 1026 000 + 13% above R 11,000,000

Fiscal year	Rate
From 1/3/2009 to 22/02/2011
Natural persons	• 0% on R500,000• 5% above R500,000 and not above R1,000,000• 8% above R1,000,000
From 29/02/2011 to 28/02/2015
Natural persons	• 0% on R600,000• 3% above R600,000 and not above R1,000,000• 5% above R1,000,000–R1 500,000• 8% above R1,500,000
From 01/03/2015 to 29/02/2016
Natural persons	• 0% on R750,000• 3% above R750,000• R15,000 + 6% above R1,250,000• R45,000 + 8% above R1,750,000• R85,000 + 11% above R2,250,000
From 01/03/2016 to 29/02/2017
Natural persons	• 0% on R750,000• 3% above R750,000• R15 000 + 6% above R1,250,000• R45 000 + 8% above R1,750,000• R85 000 + 11% above R2,250,000• R 937 500 + 13% above R10,000,000
From 01/03/2017 to 29/02/2020
Natural persons	• 0% on R900,000• 3% above R900,000• R10,500 + 6% above R1,250,000• R40,500 + 8% above R1,750,000• R80,500 + 11% above R2,250,000• R 933,000 + 13% above R 10,000,000
From 01/03/2020 to 29/02/2021Natural persons	• 0% on R1,000,000• 3% above R1,000,000• R11 500 + 6% above R1 375,000• R44 250 + 8% above R1 925,000• R88 250 + 11% above R2 475,000• R 1026 000 + 13% above R 11,000,000

Notes:

A complete table covering 01/01/1950–February 2020 is available here www.sars.gov.za/TaxTypes/TransferDuty/Pages/Transfer-Duty-Payment-Rates.aspx

Source: SARS (2021)