TDC01 — The Complete Guide to the Transfer Duty Declaration
The TDC01 is the declaration submitted to SARS for every property transaction subject to Transfer Duty. This guide explains how it works, who actually completes it, and the form enhancements introduced in December 2025.
What is the TDC01?
The TDC01 is the Transfer Duty Declaration submitted to SARS via eFiling for every property transaction subject to Transfer Duty. It replaced five separate older declaration forms, consolidated into a single, dynamic HTML form.
Source: SARS — Guide for Transfer Duty via eFiling
Rather than presenting every possible field at once, the TDC01 opens a guided wizard that determines which fields you actually need, based on the transaction type, its tax-exemption status, and other transaction-specific factors.
Mandatory fields are shown in red: As with other modernised SARS forms, mandatory containers are clearly marked in red.
Source: SARS — Guide for Transfer Duty via eFiling
Who completes the TDC01?
Source: SARS — Guide for Transfer Duty via eFiling
The conveyancer must register first: Before completing a TDC01, the conveyancer registers on eFiling and is allocated a conveyancer registration number (format TD-XXXXXXX), via the RC01 registration process.
Source: SARS — Guide for Transfer Duty via eFiling
A unique number is generated per transaction: Once a Transfer Duty Financial Account Number has been assigned, a unique TD Number is automatically generated for each individual transaction, visible on the Transfer Duty Work Page.
Source: SARS — Guide for Transfer Duty via eFiling
The wizard and built-in calculator
Once the wizard's questions are answered, the relevant containers open for completion. The form also includes a built-in calculator — triggering it displays your calculated transfer duty under the "Calculation of Duty and Penalty/Interest" container.
Source: SARS — Guide for Transfer Duty via eFiling
The Total Payable shown on the form is only an indication of the final amount — SARS may still conduct a revised assessment, which could change the actual amount due.
Source: SARS — Guide for Transfer Duty via eFiling
Supporting documents and payment
Supporting documents are no longer mandatory when submitting a TDC01 — you'll only need to provide them if SARS specifically requests them via eFiling.
Payment is only required once the declaration has been approved or accepted by SARS — not at the point of submission.
Receipts can only be printed once SARS has confirmed that payment has been received in full in its bank account.
Source: SARS — Guide for Transfer Duty via eFiling
If you need to cancel a declaration
A submitted TDC01 can be cancelled electronically, at any time before payment has been made.
Source: SARS — Guide for Transfer Duty via eFiling
If you request cancellation after payment has already been made, SARS automatically treats this as a refund request instead — and you'll need to attach supporting documents to process that refund.
Source: SARS — Guide for Transfer Duty via eFiling
Checking on a submitted declaration: You can request the status of a previously submitted declaration at any time.
Source: SARS — Guide for Transfer Duty via eFiling
What changed in December 2025
On 8 December 2025, SARS announced enhancements to the TDC01 — intended to simplify compliance, reduce inaccurate declarations, and improve tax revenue collection.
Source: SARS — Enhancements to Transfer Duty Declaration
| Change | Detail |
|---|---|
| Tax reference numbers now required | For both sellers and purchasers. For individuals, this only applies to transactions above R2 million. |
| "Annual income" field removed | No longer applicable or visible on the form. |
| New marital status option | A "Divorced" option has been added. |
| New "not registered for income tax" field | Applies only to individual purchasers — a radio button, with a drop-down to select the reason. |
Source: SARS — Enhancements to Transfer Duty Declaration
Frequently Asked Questions
The Transfer Duty Declaration submitted to SARS via eFiling for property transactions subject to Transfer Duty — it consolidated five older forms into one dynamic HTML form.
In practice, your conveyancing attorney handles it — the form requires the seller's, purchaser's, and conveyancer's details and signatures, with the conveyancer's signature at the bottom.
No. The Total Payable shown by the form's built-in calculator is only an indication — SARS may still conduct a revised assessment.
Not automatically. Supporting documents are only required if SARS specifically requests them via eFiling.
SARS automatically treats this as a refund request instead of a simple cancellation, and you'll need to attach supporting documents to process the refund. Cancelling before payment is straightforward and can be done electronically at any time.
Tax reference numbers are now required for both sellers and purchasers (for individuals, only above R2 million transactions); the "Annual income" field was removed; a "Divorced" marital status option was added; and a new field lets individual purchasers indicate they aren't registered for income tax.
Related guides
Property & Specific Scenarios
Essential tax guides
Calculators & forms
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Sources and references
All transfer duty declaration information on this page is sourced from, or verified against, the following official and authoritative references:
- Transfer Duty Act 40 of 1949 — Primary legislation governing transfer duty
- SARS — Transfer Duty Overview — sars.gov.za/types-of-tax/transfer-duty/
- SARS — eFiling Forms — sars.gov.za/list-of-sars-efiling-forms/
This page was last reviewed in June 2026. Next review: immediately upon any further TDC01 enhancement announcement.