Donations Tax Calculator
Calculate South African donations tax. First R100,000 per year is exempt. 20% on excess. Section 18A PBO deductions up to 10% of taxable income.
Quick Calculator Get a fast estimate
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First R100,000 per year is exempt from donations tax.
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Section 18A donations are deductible up to 10% of taxable income.
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Donations Tax Payable
R 10 000
Tax-Free Amount
R 100 000
Taxable Donation
R 50 000
Donations Tax Rate
20%
Section 18A Deductible
R 0
Max 18A Deduction (10%)
R 40 000
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How Donations Tax Works
Donations tax is paid by the donor at 20% on amounts above the annual exemption of R100,000 per person. Donations to registered PBOs (Section 18A) are exempt from donations tax and also deductible from your taxable income.
Spouses each have their own R100,000 annual exemption — a powerful planning tool for large transfers.
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Donations Tax Payable
R 30 000
Annual Exemption
R 100 000
Section 18A Deductible
R 50 000
Spouse Split Saving
R 20 000
Tip: Spouses each have a separate R100,000 annual exemption. Splitting large donations between spouses can save R20,000 in donations tax per year.
Donations Tax Rates & Exemptions
| Amount | Rate | Notes |
|---|---|---|
| First R100,000/year (per person) | 0% | Annual exemption for individuals |
| Above R100,000/year | 20% | Paid by donor within 3 months |
| Donations between spouses | 0% | Fully exempt |
| Donations to Section 18A PBOs | 0% | Exempt + tax deductible |
| Trusts / Companies | 20% | No annual exemption |
Section 18A PBO Deduction Formula
Section 18A Deduction = min(PBO Donation, 10% × Taxable Income)
Example:
Taxable Income: R500,000
Max Deduction: 10% × R500,000 = R50,000
PBO Donation: R40,000
Deductible: R40,000 (within limit)
Tax Saving (at 36%): R40,000 × 36% = R14,400
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Donations Register
Donation 1
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Donation 2
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Personal Details
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Total Donations Tax
R 10 000
Total Donations
R 180 000
PBO Donations
R 30 000
18A Deductible
R 30 000
Tax Saving (18A)
R 10 800
Donations Summary
| Recipient | PBO? | Amount | Tax |
|---|---|---|---|
| Family member | No | R 150 000 | R 10 000 |
| Registered charity | Yes | R 30 000 | R 0 |
| Total | R 180 000 | R 10 000 | |
Frequently Asked Questions
Donations tax is 20% on donations exceeding R100,000 per year per person. The donor pays the tax. It applies to South African residents giving property (including money) to any person or entity.
Each taxpayer can donate up to R100,000 per tax year free of donations tax. Spouses each have their own exemption, so a married couple can donate R200,000 annually without donations tax.
Yes, if the charity has Section 18A status from SARS. Donations are deductible up to 10% of taxable income and exempt from donations tax. Ask the charity for a Section 18A receipt.
Within 3 months of the donation. The donor submits a DoT01 form to SARS and pays the tax. Failure to pay on time results in interest and penalties.
An interest-free loan to a family member may trigger a deemed donation on the "forgone interest" — SARS may deem the foregone interest as a donation if the loan is between connected persons. Charge at least the official interest rate to avoid this.