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Donations tax

Each person can give away R100,000 a tax year free of donations tax. Above that, the giver pays 20% (25% on donations above R30 million in total). Gifts to a spouse and to approved charities are exempt.

Donations taxR10,000Paid by the giver to SARS by the end of the following month
  • GiftR150,000
  • Exemption left this yearR100,000
  • TaxableR50,000
  • Tax (20%)R10,000
How it works, with your numbers
  1. Yearly exemption: R100,000, less R0 already given = R100,000 left.
  2. Taxable: R150,000 − R100,000 = R50,000. At 20%: R10,000.
Good to know
  • Small gifts for birthdays and holidays (casual gifts) are exempt too.
  • Paying a child's school fees or living costs is maintenance, not a donation.

For illustration only. This is a guideline to help you plan, not tax advice: a registered tax practitioner must review and approve the final figures before you file.