Rates & Taxes | Joburg City

Calculating your Rates

In terms of the MPRA, property rates are calculated on the value of the land and of any improvements or buildings. This value is based on the property’s market value – the price you would realistically get for a property in the open market, between a willing buyer and a willing seller. For more information see Valuations.

Using this value as a base, a comparative value of all properties in a neighbourhood can be calculated. This assessed value is called the municipal value and is used by the City for the levying of property rates.

Different rates are levied against different categories of property. Properties are grouped into categories based on zoning; for example, domestic properties and sectional title properties are generally residential, factories and warehouses are business, and schools are education. Churches normally do not pay rates.

Step one:

Get your valuation from our e-Services website or view a copy of the general valuation roll at:

Valuation Administration
66 Jorissen Street
Jorissen Place
1st Floor, East Wing

Residential Property

Once you have your valuation, termed the market value, deduct R350 000 to arrive at the rateable value. Multiply the rate in the Rand (R0,008619)) by the rateable value. This will give you your annual rates. Divide this amount by 12 to get your monthly rates.

The City will not levy a rate on the first value up to R350 000 on the market value as per the valuation roll of residential properties as follows:
On the first R15, 000 on the bases set out in Section 17(1) of the MPRA and on the balance of the market value up to R335 000 in respect of residential properties, provided that the council may from time to time during its annual budget contemplated in Section 12(2) of the Act determine as threshold, the amount to be deducted from the market value of residential properties, as a result of which rates will only be determined by the balance of the market value of such properties after deduction of the threshold amount.

All other categories of property

Once you have got your valuation, multiply the rate in the Rand tariff for your type of property as per the property categories below. This will give you your annual rates. Divide this amount by 12 to get your monthly rates.

General conditions:

The first R350 000 of all residential property values is exempt from rating.

Properties valued at less than R350 0000 don’t have property rates levied against them.

Paying your Rates

Rates are payable monthly. As a property owner, you should make sure that the City has your current postal address so that you receive your account on time. Even if you do not receive a statement, you are still liable to pay your rates.

We have arranged a variety of quick and easy options for you to pay your rates and municipal services accounts.

Pay points 

Remember to take your statement with you when paying your account. It can take up to five working days for your payments to reflect on your statement when you pay via a third party. Please retain your payment slip or receipt as proof of payment.

Electronic payments

Electronic payments make paying your account easier, quicker and safer. Payments can be made at any of the following pay points:

Your nearest branch of any major bank;

All Standard Bank service centres; Frequently Asked Questions

Via internet, telephone and ATM banking;

Post Offices, EasyPay outlets (including Pick ’n Pay, Shoprite Checkers, Spar, Best Electric, Lifestyle Living, Score, Lewis); or

Through EFT (electronic financial transfer).

You can register on the City of Johannesburg e-Services to get your statement via email

Application for Residential Tariff

Property owners who are being billed at a business property rate tariff can now apply to the City’s rates and taxes department to be charged at residential rates.

Property owners will need to apply in writing to benefit from the new rates, and will also need to indicate that the property in question is being used solely for residential purposes.

Council rates are determined by the rights accorded to a property in terms of zoning or permitted use as laid out in town planning schemes. Properties are zoned as a whole and not on the use of any particular building or portion of a building on a property.

The City’s rates policy stipulates that properties be rated according to the highest tariff applicable to the permitted use. Property zoned to permit a mix of commercial and residential usage is therefore rated in the business category.

Changes have been made to the City’s rates policy, which means that residential property owners can benefit from paying lower rates. Amendments to the rates policy of the City allows used only for residential purposes but zoned as Business general, special, undetermined to apply to be rated in terms of the residential tariff with full residential benefits.

The new tariff will be charged from date of application.

Completed Individual Application can be submitted electronically, or in person; forms can be emailed to ratescomment@joburg.org.za, or dropped off at the nearest City’s walking Customer Service Centre.

Click here for application form.

Application for Mixed use properties to be rated at residential rating

Mixed use property owners, who are being billed at a business property rate tariff, can now apply to the City’s Rates and Taxes department to be charged at residential rates.

Property rates are levied based on zoning as stipulated by town planning department. Zoning, defined as land use rights, drives the category of property, which in turn specifies property rates tariff rating. For example, properties zoned residential are categorised as residential category and are therefore levied a residential property rates tariff. In terms of the Policy, properties zoned special are categorised as business, commercial and industrial and hence rated at a business property rates tariff, even if they are used for residential purposes.

The City’s rates policy stipulates that properties zoned to permit a mix of commercial and residential usage be rated according to the highest tariff applicable to the permitted use. Mixed Property zoned to permit a mix of commercial and residential usage is therefore rated in the business category.

Where a property’s zoning allows more than one permitted use and where the actual use of the property is used dominancy (Fifty plus one percent) for residential purposes, the entire multipurpose property will be rated in accordance with the residential tariff.

The residential rating will apply on condition that the property owner submits a certificate issued by a professional architect certifying the fifty plus one percent residential dominant usage.

Application form Click here.