If the Seller of immovable property is a VAT vendor and the property forms part of the enterprise for which the Seller is
registered as a vendor then VAT and not transfer duty is payable on the purchase price.
If the property is not subject to VAT, then transfer duty is payable by the Purchaser at the rate determined by the Minister
of Finance from time to time.
Certain sales are except from Transfer duty so please check with us if yours is.
