Donations tax calculator South Africa: 20% on gifts above the R150,000 annual exemption. Spouse and Section 18A PBO donations are exempt. 25% rate on lifetime gifts above R30 million.
Automatically applies the R150,000 exemption for natural persons or R20,000 for companies and trusts
Calculates the higher 25% rate on cumulative lifetime donations exceeding R30 million
Identifies exempt donations between spouses and to approved Section 18A public benefit organisations
Donations tax South Africa 2026: the donor pays 20% on gifts above the annual exemption — R150 000 for individuals, R20 000 for companies and trusts. Donations between spouses and to approved Section 18A public benefit organisations are fully exempt. Lifetime donations above R30 million are taxed at 25%.
Submit IT144 and pay within three months of the donation month. See our SARS compliance guides for related deadlines.
Enter your donation details to calculate the tax payable
Enter your donation details to see the tax payable and exemptions
Annual exemptions and special exemptions for donations tax in South Africa
| Category | Exemption | Notes |
|---|---|---|
| Natural Persons (Individuals) | R150,000 per year | Annual exemption resets each tax year |
| Companies / Trusts | R20,000 per year | Non-natural persons receive a lower exemption |
| Between Spouses | Unlimited | Donations between spouses are fully exempt |
| Section 18A PBOs | Unlimited | Donations to approved public benefit organisations are exempt |
| On Death | N/A — Estate Duty applies | Donations mortis causa are subject to estate duty, not donations tax |
Rate summary:
Standard rate: 20% on the amount exceeding the annual exemption
Higher rate: 25% on cumulative lifetime donations exceeding R30 million
Common questions about donations tax in South Africa
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Accounter does not provide accounting, tax, business or legal advice. This calculator has been provided for information purposes only. You should consult your own professional advisors for advice directly relating to your business.