Donations Tax 20 %
See the donations tax owed after the R150,000 annual exemption. Applies to individuals (natural persons) gifting property, shares, or cash to other people.
This donation
Total already donated to any recipient between 1 March and now. Eats into your R150,000 annual exemption.
Donations tax owed
R 0
on this donation
Calculation
This donationR 0
Exemption remainingR 150 000
Taxable portionR 0
× 20% rateR 0
Tax owedR 0
File form DNS 01 within 3 months of making the donation. The donor (not the recipient) is liable for donations tax. Payment accompanies the form.