Tariffs for Trusts - South African Revenue Service

The Transfer Duty tariffs for Trusts will be as calculated as follows:

Dates	Tariff
To 16 July 1995	Tariff is determined according to whom the property was held for (Section 2(7)) e.g. If the beneficiaries where natural persons transfer duty will be calculated at the rate for natural persons
From 17 July 1995 to 31 July 1996	Tariff is determined whether the trustees where natural persons or not.
From 1 August 1996 to 28/02/2006	The tariff for ALL TRUSTS is 10% of the purchase price and it does not matter who the beneficiaries or trustees are.
From 1 March 2006 to 22 February 2011	Tariff is 8% of the purchase price and it does not matter who the beneficiaries or trustees are.
From 23 February 2011	The normal rate is applied as there is no distinction between natural and non-natural persons

Table of Contents