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    Bond Finance Analysis

    Investment Projections Calculator

    Property Details

    R 27 900 / m²

    Financing / Own Capital

    30% (R 41 850)

    Negative means below prime

    Income & Operations

    100%

    Tax Benefits (Sec 13quin)

    Typically 55% of purchase price

    Standard is 5% over 20 years

    Max Annual Allowance

    R 3 836

    Data Summary

    Purchase Price

    R 139 500

    Transfer Costs

    R 13 619

    Bond Reg Costs

    R 12 571

    Total Capital Req

    R 165 690

    Gross Property Yield

    13.49%

    Net Property Yield

    11.24%

    Investor Return Real Return

    7.43%

    Monthly Net Cash Flow

    R 295

    Annual Net Cash Flow

    R 3 536

    Proj. 5-Year Return

    20.20%

    Proj. 10-Year Return

    25.00%

    Sec 13quin Savings (Yr 1)

    R 1 036

    Tax saved

    WHY ARE THESE NUMBERS DIFFERENT?

    Developer brochures usually advertise Gross Yield or Net Property Yield. Investor Return is the more conservative measure of actual investment performance.

    Gross Yield

    Measures rental income before any expenses are deducted, calculated against the purchase price only.

    Net Property Yield

    Measures true property performance after operating expenses (levies, rates, collection fees) are deducted.

    Investor Return

    Measures your actual return after factoring in all acquisition costs (transfer, bond registration) and financing assumptions.

    MetricYear 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10
    Rental incomeR 18 816R 19 945R 21 142R 22 410R 23 755R 25 180R 26 691R 28 292R 29 990R 31 789
    Less: Operating costs(R 3 131)(R 3 318)(R 3 517)(R 3 729)(R 3 952)(R 4 189)(R 4 441)(R 4 707)(R 4 990)(R 5 289)
    - Body Corporate levies(R 1 117)(R 1 184)(R 1 255)(R 1 330)(R 1 410)(R 1 494)(R 1 584)(R 1 679)(R 1 780)(R 1 887)
    - Rates and taxes(R 603)(R 639)(R 677)(R 718)(R 761)(R 806)(R 855)(R 906)(R 961)(R 1 018)
    - Rental collection fees(R 1 411)(R 1 496)(R 1 586)(R 1 681)(R 1 782)(R 1 889)(R 2 002)(R 2 122)(R 2 249)(R 2 384)
    Operating profitR 15 685R 16 627R 17 624R 18 682R 19 803R 20 991R 22 250R 23 585R 25 000R 26 500
    Net Yield (on Purchase Price)11.24%11.92%12.63%13.39%14.20%15.05%15.95%16.91%17.92%19.00%
    Total ROI (Yield + Growth)17.24%17.92%18.63%19.39%20.20%21.05%21.95%22.91%23.92%25.00%
    Less: Finance cost(R 10 182)(R 10 014)(R 9 829)(R 9 623)(R 9 394)(R 9 140)(R 8 858)(R 8 545)(R 8 197)(R 7 811)
    Net profit before taxR 5 504R 6 612R 7 795R 9 059R 10 409R 11 851R 13 392R 15 041R 16 803R 18 689
    Less taxation payable @ 27%(R 450)(R 750)(R 1 069)(R 1 410)(R 1 775)(R 2 164)(R 2 580)(R 3 025)(R 3 501)(R 4 010)
    Taxable incomeR 5 504R 6 612R 7 795R 9 059R 10 409R 11 851R 13 392R 15 041R 16 803R 18 689
    Less: s13quin allowance(R 3 836)(R 3 836)(R 3 836)(R 3 836)(R 3 836)(R 3 836)(R 3 836)(R 3 836)(R 3 836)(R 3 836)
    Net profit after taxR 5 054R 5 863R 6 726R 7 649R 8 634R 9 687R 10 812R 12 015R 13 302R 14 679
    ROI on own capital7.43%8.62%9.89%11.24%12.69%14.24%15.89%17.66%19.55%21.57%

    Notes:

    Average bond registration cost: In most investor scenarios, the investor will buy several units, adding up to a total value. One bond can be registered over all units together, which results in a much reduced bond cost per R1 investment. Such average bond cost was used, with the assumption of a minimum loan of R 750,000. The higher the loan, the lower the average bond cost will be.

    Inflation: It is assumed that the effect of inflation is counteracted by the capital growth on the fixed property, thus the ROI is not calculated on inflation adjusted capital values as there is no opportunity cost - i.e. as the inflationary increase on capital will be realised and paid to the investor upon sale of the property, there is no opportunity cost of capital for the investor and as such ROI should not calculated on inflation-adjusted capital values.

    Commercial bonds: It is still to be determined what the exact loan structure will be. In practice, most banks currently provide loans over commercial properties in 5-year intervals, with a balloon payment at the end of the 5-year period which can be refinanced for a further 5-year period. As such it was assumed that the finance period would be 20 years as for residential bonds, but this may vary in practice.

    Cash Investor Analysis

    Investment Projections for Cash Buyers

    Property Details

    R 27 900 / m²

    Income & Operations

    100%

    Tax Benefits (Sec 13quin)

    Typically 55% of purchase price

    Standard is 5% over 20 years

    Max Annual Allowance

    R 3 836

    Data Summary

    Purchase Price

    R 139 500

    Transfer Costs

    R 13 619

    Total Capital Req

    R 153 119

    Gross Property Yield

    13.49%

    Net Property Yield

    11.24%

    Investor Return Real Return

    8.15%

    Monthly Net Cash Flow

    R 1 041

    Annual Net Cash Flow

    R 12 486

    Proj. 5-Year Return

    20.20%

    Proj. 10-Year Return

    25.00%

    Sec 13quin Savings (Yr 1)

    R 1 036

    Tax saved

    WHY ARE THESE NUMBERS DIFFERENT?

    Developer brochures usually advertise Gross Yield or Net Property Yield. Investor Return is the more conservative measure of actual investment performance.

    Gross Yield

    Measures rental income before any expenses are deducted, calculated against the selected returns base.

    Net Property Yield

    Measures true property performance after operating expenses (levies, rates, collection fees) are deducted.

    Investor Return

    Measures your actual return after factoring in all acquisition costs (transfer costs) and taxation.

    MetricYear 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10
    Rental incomeR 18 816R 19 945R 21 142R 22 410R 23 755R 25 180R 26 691R 28 292R 29 990R 31 789
    Less: Operating costs(R 3 131)(R 3 318)(R 3 517)(R 3 729)(R 3 952)(R 4 189)(R 4 441)(R 4 707)(R 4 990)(R 5 289)
    - Body Corporate levies(R 1 117)(R 1 184)(R 1 255)(R 1 330)(R 1 410)(R 1 494)(R 1 584)(R 1 679)(R 1 780)(R 1 887)
    - Rates and taxes(R 603)(R 639)(R 677)(R 718)(R 761)(R 806)(R 855)(R 906)(R 961)(R 1 018)
    - Rental collection fees(R 1 411)(R 1 496)(R 1 586)(R 1 681)(R 1 782)(R 1 889)(R 2 002)(R 2 122)(R 2 249)(R 2 384)
    Operating profitR 15 685R 16 627R 17 624R 18 682R 19 803R 20 991R 22 250R 23 585R 25 000R 26 500
    Net Yield (on Purchase Price)11.24%11.92%12.63%13.39%14.20%15.05%15.95%16.91%17.92%19.00%
    Total ROI (Yield + Growth)17.24%17.92%18.63%19.39%20.20%21.05%21.95%22.91%23.92%25.00%
    Net profit before taxR 15 685R 16 627R 17 624R 18 682R 19 803R 20 991R 22 250R 23 585R 25 000R 26 500
    Less taxation payable @ 27%(R 3 199)(R 3 453)(R 3 723)(R 4 008)(R 4 311)(R 4 632)(R 4 972)(R 5 332)(R 5 714)(R 6 119)
    Taxable incomeR 15 685R 16 627R 17 624R 18 682R 19 803R 20 991R 22 250R 23 585R 25 000R 26 500
    Less: s13quin allowance(R 3 836)(R 3 836)(R 3 836)(R 3 836)(R 3 836)(R 3 836)(R 3 836)(R 3 836)(R 3 836)(R 3 836)
    Net profit after taxR 12 486R 13 173R 13 901R 14 673R 15 492R 16 359R 17 278R 18 253R 19 286R 20 381
    ROI on own capital8.15%8.60%9.08%9.58%10.12%10.68%11.28%11.92%12.60%13.31%

    Notes:

    Cash Purchase: This calculator assumes a 100% cash purchase with no bond financing involved. All returns are calculated based on the total capital required (Purchase Price + Transfer Costs) or the base purchase price, depending on your selection.

    Inflation: It is assumed that the effect of inflation is counteracted by the capital growth on the fixed property, thus the ROI is not calculated on inflation adjusted capital values as there is no opportunity cost - i.e. as the inflationary increase on capital will be realised and paid to the investor upon sale of the property, there is no opportunity cost of capital for the investor and as such ROI should not calculated on inflation-adjusted capital values.

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