Either transfer duty or VAT is payable to the Receiver of Revenue on all acquisitions of immovable property. If the Seller is a VAT vendor, VAT is payable, however, if the Seller is not a VAT vendor, Transfer Duty will be payable. For properties acquired after 1 April 2025, the following Transfer Duty rates apply:
https://www.sars.gov.za/tax-rates/transfer-duty/
