Donations Tax Calculator | Du Preez Tax & Bookkeeping Services

Donor & donation

Natural person (individual)

Company / trust

Donation is to a spouse or an approved PBOFully exempt from donations tax, regardless of amount

Value of this donation

Other donations already made this tax yearUsed to correctly apply the annual exemption once

Cumulative taxable donations since 1 March 2018The taxable portion (after exemptions) of donations made before this year — used for the R30 million threshold. Leave as 0 unless this applies to you.

Donations tax table

Reference

Cumulative value donated since 1 March 2018	Rate

Annual exemption: R150,000 per tax year for individuals, R20,000 for companies and trusts.

Tax on this donation

Result

Value of this donationR 0.00

Annual exemption availableR 0.00

Taxable amount (after exemption)R 0.00

Donations tax rate20%

Donations tax payable

R 0.00

Net cost of gift: R 0.00

Note: Donations tax is levied at 20% on the cumulative value of property donated since 1 March 2018, up to R30 million, and 25% above that. The annual exemption for the 2026/27 tax year is R150,000 for natural persons and R20,000 for companies and trusts (increased from R100,000 / R10,000 in the 2025/26 tax year). Donations between spouses, and donations to SARS-approved public benefit organisations, are fully exempt regardless of amount. This is a planning estimate only and not tax advice — get in touch with us for guidance specific to your situation.