Donations tax

Red denotes recent changes.

On whom levied

Donations made by South African resident individuals and companies. All donations of foreign property by a South African resident will be subject to donations tax.

Rate - 20%

Main exemptions

• Donations between spouses.
• Donations to approved scientific, cultural, educational or religious institutions.
• First R100 000 per year of assessment (natural persons only)
• a husband and wife are each entitled to this exemption.
• Bona fide maintenance payments.
• Casual gifts by a donor other than a natural person
• maximum R10 000 per tax year.

Information based on legislation as at 11 February 2009.