Transfer between married or de facto couples

The items listed below are not links. They indicate where you are in this process.

• Start

• Relationship

• Ownership

• Property type

• Place of residence

• Conclusion - exempt

• Conclusion - liable

A transfer of land is a dutiable transaction and would normally be liable to full duty at the general rate.

See section 8(1) of the Duties Act, 1997

However, where the transfer is between a married couple or de facto partners and the property which is being transferred is either

an exemption from duty may apply. See Section 67 of the Duties Act, 1997.

To see if you qualify for the exemption answer some simple questions.

More information