The Donation

The annual exemption for individuals rose to R150,000 from the 2027 year of assessment (1 March 2026).
The value of the money or property you are donating this tax year.
R

Annual exemption: R 150 000 per donor.

Total value you've already donated since 1 March 2018. Once your aggregate passes R30 million, further donations are taxed at 25%.
R

Exempt donation

Donation to a spouse or an approved public benefit organisation (PBO) — no donations tax applies.

This calculator provides estimates only and does not constitute tax advice. Donations tax is payable by the donor by the end of the month following the donation (form IT144). Certain donations — to a spouse, to approved PBOs, and bona fide maintenance — are exempt. Consult a registered tax professional for your situation.

Donations Tax Payable

R 70 000

On a R 500 000 donation this year.

Total Cost to You

R 570 000

Effective Tax Rate

14.0%

2027 (Mar 2026 – Feb 2027)

Donation vs Tax

Detailed Calculation

Donation AmountR 500 000
Less Annual Exemption− R 150 000
Taxable DonationR 350 000
Taxed at 20%R 350 000
Donations TaxR 70 000
Paid by the donor — the recipient receives the full donation.