7 March 2025 — A donation is any complimentary disposal of property, including any free waiver or giving up of a right. The current rate is 20% if it is below R30 million, and 25% over R30 million. After donating, the donor needs to complete and submit a Donations Tax declaration form (IT144) to SARS. For the conditions, exemptions, how to and more, see the Donations tax webpage.
It has been noted that taxpayers are experiencing challenges when completing the current IT144 form. In line with SARS’s Strategic Objective 1, “Provide CLARITY and CERTAINTY for taxpayers and traders of their obligations”, SARS has published the previous PDF version of the form to be used until the enhancements have been made.
The version to be used immediately is published on the Donations tax webpage.
