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If the Transfer Duty is not paid within the period allowed, a penalty/interest will be payable in addition to the unpaid Transfer Duty.
| Date from | % Calculated on the Duty Payable |
| 01 January 1950 – 19 March 1963 | 12% per year calculated on a daily basis |
| From 20 March 1963 to 30 June 1982 | 7.5% per year for every completed month |
| From 1 July 1982 to date | 10% per year for every completed month |
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