Stamp Duty

Stamp duty is the tax placed on legal documents, usually in the transfer of assets or property

Legal Instruments subject to stamp duty

These legal instruments subjec to to stamp duty include:

  1. Antenuptial or postnuptial contract;
  2. High purchase agreement;
  3. Lease agreement;
  4. Mortgage bond; and
  5. Power of Attorney

For a full list see schedule 1 to the Stamp duty Act

Exempt instruments include:


  1. If the duty would be payable by the Government, regional council, municipal council or town council;
  2. Instruments in connection with criminal proceedings;
  3. Instruments on behalf of charitable or educational institutions of a public character which is exempt from income tax.

For a full list see section 4 of the Stamp Duty Act

Stamp Duty Rates on Transfer Deed

Transfer Duty Rates

Applicable to natural persons:

Amount (NAD) Rate
0 to 600,000 Exempt
Above 600,000 but not more than 1,000,000 1% of the value above 600,000
Above 1,000,000 but more than 2,000,000 4 000 plus 5% of the value above 1,000,000
Above 2 000 000 54,000 plus 8% of the value above 2,000, 000

All other persons, not natural persons, pay transfer duty at a rate of 12%

Stamp Duties Act 15 of 1993

To consolidate and adjust the law relating to stamp duties.

Stamp Duties Act 15 of 1993

Stamp Duty Regulations

Regulations concerning the Demonetization and Withdrawal of a Particular Issue of Stamps

Stamp Duty Regulations

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