Donations tax is payable by the donor at 20% on donations in excess of R100,000 pa made within South Africa. However, there is no donations tax on money donated from an offshore donor (provided it was earned offshore) to a South African resident. You must declare it though in your Tax Return as "amounts not considered taxable" but it won't attract tax.
Get Tax Deadline Reminders, News and Tips
We'll tell you when you need to file, along with tax tips and updates.