Global Property Guide

Financial Information for the Residential Property Buyer


Capital Gains Tax (Effective) - South Africa Compared to Africa

Footnote | Export Sort: Alphabetically | Ascending Rank | Descending Rank

Click name of country for detailed information
Zimbabwe 50.00%
Uganda 40.00%
Zambia 35.00%
Reunion Is. 33.30%
Senegal 30.00%
Botswana 25.00%
Tanzania 20.00%
Cape Verde 20.00%
Ghana 15.00%
South Africa 13.65%
Nigeria 10.00%
Gambia 5.00%
Seychelles 0.00%
Kenya 0.00%
Mauritius 0.00%
Namibia 0.00%

South Africa: Capital gains taxes (%).

In arriving at effective capital gains tax rates, the Global Property Guide makes the following assumptions:

  • The property is directly and jointly owned by husband and wife;
  • They have owned it for 10 years;
  • It is their only source of capital gains in the country
  • It has appreciated in value by 100% over the 10 years to sale
  • The property was worth US$250,000 or 250,000 at purchase.
  • It is not their sole or principal residence.


These assumptions are critical. In many countries a holding period of less than 5 years results in capital gains being taxable. But a longer holding period often results in no capital gains tax being payable. For more details see the Data FAQ


Source: Global Property Guide Research, Contributing Accounting Firms


South Africa does not publish official house price statistics, but ABSA Group releases good house price data. ABSA has a monthly house price index and quarterly property projections. General economics statistics are available from the Reserve Bank of Africa and the First National Bank (FNB). FNB releases quarterly economic forecasts as well.