Tax Considerations for Property Owners

Use this page to understand the tax rules that apply to your specific situation when you buy, own, rent out or sell residential property in South Africa.

Important: This page provides general educational information only. It is not tax advice. For specific tax guidance, please consult a registered tax practitioner or SARS directly.

Instead of reading through every possible rule, first tell us how you plan to buy and use the property. We’ll then focus the information in the sections below on what matters most for your situation.

You can change your selections at any time to see how the tax picture changes if you use a different ownership vehicle or property purpose.

1. Who will own the property?

Choose the vehicle you are planning to use to buy the property.

Buying in a partnership? SARS treats a partnership as a flow-through: the partnership itself is not taxed. Each partner is taxed in their own capacity (as an individual, company or trust). To see the tax consequences for your share, select the option above that matches your role in the partnership.

2. What is your main intention with this property?

This helps SARS decide whether the property is for private use, investment, or a mix of both.

3. Do you expect this to change later?

SARS cares a lot about changes in how you use the property. It can affect Capital Gains Tax when you sell.

First select how you plan to use the property above (primary residence, investment, or mixed use). We'll then show change-of-use options that make sense for that choice.

Start by choosing who will own the property and how you plan to use it. The sections below will then update to focus on your situation.

Want to actually track this for your own property?

The Tax Considerations page is free to use as education. If you want WiseProp to help you track your own property timelines, costs and documents, you can sign up and start capturing your properties.