Tax & Legal Calculators
Property ownership in South Africa comes with significant tax obligations — from the moment you buy to when you eventually sell or bequeath your home. Our free tax and legal calculators help you understand transfer duty, estate duty, donations tax, and the tax implications of using your property as an investment. Use these tools alongside a qualified tax practitioner for complex situations.
Transfer Duty Calculator
Calculate the SARS transfer duty payable when buying property in South Africa. Updated for 2026 thresholds.
Open Calculator →Estate Duty Calculator
Estimate estate duty on property forming part of a deceased estate. Based on South Africa's 20% / 25% sliding scale.
Open Calculator →Donations Tax Calculator
Calculate donations tax due when gifting property or cash to another person. Annual R100,000 exemption applies.
Open Calculator →Debt-to-Income (DTI) Calculator
Check your debt-to-income ratio before applying for a bond. Most banks require DTI below 43%.
Open Calculator →Home Loan Tax Deduction Calculator
Calculate potential tax deductions on your home loan interest if the property is used for rental income generation.
Open Calculator →Property Depreciation Calculator
Calculate the annual Section 13sex (residential) or Section 13quin (commercial) wear and tear allowance on new investment buildings. 5% straight-line over 20 years.
Open Calculator →Company vs Personal Property Calculator
Compare the total tax cost of holding investment property in your personal name, a PTY Ltd company, or a family trust — rental tax, CGT, and compliance costs.
Open Calculator →Deposit Gift Calculator
Calculate donations tax when parents gift a property deposit to a child. Section 56, Section 7C interest-free loan, FICA reporting, and optimal gifting strategies.
Open Calculator →Usufruct Calculator
Value a usufruct (life interest) using SARS Table A life expectancy and Table B 12% discount rate. Estate planning comparison: outright bequest vs usufruct to spouse vs usufruct to child.
Open Calculator →Property VAT Calculator
Determine VAT vs transfer duty for property transactions: new builds (15% VAT), commercial, zero-rated going concern (Section 11(1)(e)), and residential (transfer duty). Mutual exclusion rule explained.
Open Calculator →Trust Loan Account Calculator
Calculate Section 7C deemed donations tax on interest-free or low-interest loans to a South African trust. Official rate, R100k exemption, 20% donations tax, and strategies to eliminate exposure.
Open Calculator →Understanding Property Taxes in South Africa
South African property transactions trigger multiple layers of taxation, each administered differently. Here is a quick reference guide to the main taxes affecting property owners.
Transfer Duty
Transfer duty is the tax paid to SARS when you purchase immovable property. It is calculated on a sliding scale based on the purchase price. Properties sold for R1,100,000 or less in 2026 attract zero transfer duty. Above this threshold, rates range from 3% to 13% depending on the purchase price bracket. Transfer duty is paid by the buyer and must be settled before the Deeds Office will register the property transfer.
Estate Duty
Estate duty is levied on the estate of a deceased person at 20% on the dutiable amount up to R30 million, and 25% on amounts exceeding R30 million. There is an abatement of R3.5 million per deceased estate. Property transferred to a surviving spouse qualifies for a rollover exemption. Estate duty is administered by SARS and must be settled before final distribution of the estate.
Donations Tax
If you gift property or contribute toward a property purchase for another person, donations tax may apply. The first R100,000 of donations per tax year is exempt. Donations above this threshold are taxed at 20% (or 25% on cumulative donations exceeding R30 million). Gifts between spouses are exempt. Donations tax is paid by the donor.
Debt-to-Income (DTI) Ratio
South African banks assess your DTI ratio as part of the home loan application process, in compliance with the National Credit Act. Most lenders require a DTI below 40% to 43%, meaning your total monthly debt repayments (including the proposed bond) should not exceed 40-43% of your gross monthly income. A lower DTI improves your chances of approval and may qualify you for a better interest rate concession.
Tax Deductions on Rental Properties
If you use your property to generate rental income, the interest portion of your bond repayment is tax-deductible against rental income under Section 24J of the Income Tax Act. Other deductible expenses include municipal rates, levies, maintenance, insurance, and estate agent management fees. Capital repayments are not deductible. Keep detailed records as SARS may require substantiation.
Example: Transfer duty on a R2,000,000 property purchase
First R1,100,000: R0
R1,100,001 to R1,512,375 (R412,375 at 3%): R12,371
R1,512,376 to R2,000,000 (R487,624 at 6%): R29,257
Total transfer duty: approximately R41,628