Transfer Duty

Levied on the value of any property acquired by any person and payable within 6 months of the acquisition date.

Exempt from Transfer Duty

Acquisitions Exempt from Transfer Duty include:

  1. Property by the state, local authority, educational institution of a public character;
  2.  Property by a surviving spouse from the estate of deceased spouse; and
  3.  A surviving or divorced spouse who acquires the sole ownership of the property.

For a full list of exemptions see section 9 of the Transfer Duty Act.


The value on which transfer duty is payable is the amount payable for such a property and if no amount is payable the declared value of the property will be regarded as the value of the property

Transfer Duty Act 14 of 1993

To consolidate and amend the laws relating to transfer duty.

Transfer Duty Act 14 of 1993

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Frequently Asked Questions

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