Blog Q&A Calculators Students Logbook Contact
Earn under R350,000?Click here to see why you still need to file to get your Tax Refund.

When should donations be included in the donee's gross income and taxed?

Posted 31 July 2013 under Tax Q&A


Need help
submitting your
Tax returns?


TaxTim will help you:

 Do Your Tax Return Easily
 Avoid penalties
 Maximise your refund

Tim uses your answers to complete your income tax return instantly and professionally, with everything filled in in the right place.

Let Tim submit your tax return direct to SARS in just a few clicks!

Get started

Blog Categories


Ask TaxTim

Got a question you want answered about tax?

Visit our helpdesk →
If father A gives child B (not a minor) a donation of R100,000, will that amount be included in child B's gross Income for the period? The same applies to person A donating R100,000 to Trust B, will the R100,000 be included in the Trusts gross income and therefore is it taxable as income?

This entry was posted in Tax Q&A and tagged , . Bookmark the permalink.

TaxTim TaxTim says:
31 July 2013 at 23:34

Donations tax is paid by the donor and not the donee, if the donor does not pay the tax then the duty is on the donee to pay the donations tax of 20%. An individual can only donate R100 000 per year tax free each tax year. The amount will not be included in the gross income unless it becomes the donee's responsibility to pay the tax.


Get SARS Tax Dates and Deadlines in your Inbox
 

We'll tell you when you need to file, along with tax tips and updates.

Blog Categories


Need help
submitting your
Tax returns?


TaxTim will help you:

 Do Your Tax Return Easily
 Avoid penalties
 Maximise your refund

Tim uses your answers to complete your income tax return instantly and professionally, with everything filled in in the right place.

Let Tim submit your tax return direct to SARS in just a few clicks!

Get started