SARS has confirmed that the 2026/27 transfer duty table — effective from 1 April 2026 — is unchanged from the 2025/26 scale. Every threshold, bracket rate and base amount carries over. As at 9 September 2026, no transfer duty is payable on purchases of R1 210 000 or less, and every bracket above that is the same one buyers faced a year ago.
The 2026/27 transfer duty table
The table below reproduces the confirmed 2026/27 scale, verified against SARS's published rates as at 9 September 2026. Transfer duty is progressive: each rate applies only to the portion of the purchase price that falls inside that band, so moving into a higher band never re-taxes the amounts below it.
| Purchase price band | Rate | Duty payable |
|---|---|---|
| Up to R1 210 000 | 0% | R0 |
| R1 210 001 – R1 663 800 | 3% | 3% of the amount above R1 210 000 |
| R1 663 801 – R2 329 300 | 6% | R13 614 + 6% of the amount above R1 663 800 |
| R2 329 301 – R2 994 800 | 8% | R53 544 + 8% of the amount above R2 329 300 |
| R2 994 801 – R13 310 000 | 11% | R106 784 + 11% of the amount above R2 994 800 |
| Above R13 310 000 | 13% | R1 241 456 + 13% of the amount above R13 310 000 |
This is the same structure buyers have faced since 1 April 2025 — the thresholds were not adjusted in either year. At the very top of the zero-rate band, a R1 210 000 purchase carries exactly R0 in transfer duty; one rand above it, the 3% band begins.
The two sales that pay no transfer duty
Two groups of buyers pay nothing at all under the confirmed 2026/27 rules (as at 9 September 2026). The first is anyone purchasing at or below the R1 210 000 zero-rate threshold — most often first-time buyers in smaller towns and city flats. The second is buyers of new builds sold VAT-inclusive by registered developers: transfer duty does not apply to those sales at all, because the transaction is already taxed through the developer's VAT. For every other sale, duty is calculated on the purchase price in the offer to purchase, and it is payable by the buyer — not the seller, and not the agent.
Three worked examples on the confirmed table
On the 2026/27 scale, all figures as at 9 September 2026: a R900 000 home sits below the threshold, so transfer duty is R0. A R1 500 000 home attracts 3% on the R290 000 above the threshold — R8 700. A R2 500 000 home falls in the 8% band: R53 544 plus 8% of the R170 700 above R2 329 300, which totals R67 200. These are illustrations of the SARS table only — they exclude conveyancing attorney fees, bond registration costs and Deeds Office charges, which the bond & transfer cost calculator adds back on top under its own stated assumptions.
Why 'unchanged' can still cost buyers more
A confirmed table means there is no bracket-creep relief in 2026/27. Asking prices have not stood still for two years, but the bands have: a home that priced below the zero-rate threshold in 2024 may now sit above the confirmed R1 210 000 threshold (unchanged as at 9 September 2026), tipping a first-time buyer from zero duty into the 3% band on the same kind of property. Duty must also be paid to SARS before the property can be registered — in practice it moves through the transfer attorney's trust account with the rest of the upfront costs — so it is a cash cost to budget for, not an amount that can be folded into the bond.
Where transfer duty fits in the full cost stack
Transfer duty is one line among several. The full upfront picture on a typical purchase also includes conveyancing attorney fees under the 2026 guideline, the bond registration attorney, bank initiation fees and Deeds Office charges. Our breakdown of the full upfront cost stack walks through every line on a R1.5 million purchase with transfer duty included, the conveyancing guideline piece covers attorney fees under the 2026 scale, and the first-time buyer guide places all of it in the sequence of buying your first home. If your price sits near a threshold, your conveyancer — or the SARS table itself, verified here as at 9 September 2026 — is the authoritative source.
Transfer duty figures: SARS 2026/27 transfer duty table, effective 1 April 2026 and confirmed unchanged from 2025/26 (thresholds unchanged since 1 April 2025), verified as at 9 September 2026.