What this page covers
These two taxes work as a pair: donations tax stops an estate being given away before death, and estate duty catches what is left. Budget 2026 raised the donations exemption and left estate duty alone.
| Tax | First R30 million | Above R30 million | Threshold |
|---|---|---|---|
| Estate duty | 20% | 25% | R3,500,000 abatement |
| Donations tax | 20% | 25% | R150,000 a year, natural person |
| Donations tax, juristic person | 20% | 25% | R20,000 a year, casual gifts |
| Item | 2026/27 | 2025/26 |
|---|---|---|
| Donations exemption, natural person | R150,000 | R100,000 |
| Donations exemption, juristic person | R20,000 | R10,000 |
| Estate duty abatement | R3,500,000 | R3,500,000 |
| Estate duty rates | 20% and 25% | 20% and 25% |
| Spousal donations | Exempt if the recipient is a resident | Exempt |
| Deduction | Effect |
|---|---|
| Section 4(q), bequest to a surviving spouse | Fully deductible, no limit |
| Portable abatement | An unused abatement passes to the surviving spouse |
| Funeral and deathbed expenses | Deductible |
| Debts due at death | Deductible |
| Bequest to an approved public benefit organisation | Deductible |
| Administration and executor fees | Deductible |
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Every table on this page as a spreadsheet, with the source and the date it was checked in the header rows.
⬇ Download CSVHow these figures work
The figures on this page come from the body that publishes them and change on a schedule rather than continuously, which is what makes them worth keeping in one place. The portable abatement means a couple can shelter R7 million between them, provided the first estate does not use its own abatement.
From 25 February 2026, the spousal donations exemption applies only where the receiving spouse is a South African tax resident. That closes an arrangement that had been used to move value offshore.
★ What this means in practice
Donations tax is cumulative since 1 March 2018, so the 25% band is reached on the running total rather than on a single year.
✕ Common mistakes
- The portable abatement means a couple can shelter R7 million between the. The portable abatement means a couple can shelter R7 million between them, provided the first estate does not use its own abatement.
- From 25 February 2026, the spousal donations exemption applies only wher. From 25 February 2026, the spousal donations exemption applies only where the receiving spouse is a South African tax resident. That closes an arrangement that had been used to move value offshore.
- Donations tax is cumulative since 1 March 2018, so the 25% band is reach. Donations tax is cumulative since 1 March 2018, so the 25% band is reached on the running total rather than on a single year.
- Taking a figure without its date. A number from a reference page is only as good as when it was last checked, which is why the date sits at the top of this one.
Notes on reading these figures
- The portable abatement means a couple can shelter R7 million between them, provided the first estate does not use its own abatement.
- From 25 February 2026, the spousal donations exemption applies only where the receiving spouse is a South African tax resident. That closes an arrangement that had been used to move value offshore.
- Donations tax is cumulative since 1 March 2018, so the 25% band is reached on the running total rather than on a single year.
To put these figures to work, The Estate Duty Calculator runs the arithmetic on your own numbers; Trust Taxation Reference covers the same ground in ordinary language; Capital Gains Tax Rates and Exclusions goes into the detail this table only summarises; Capital Gains Tax Calculator is the related figure worth reading beside it; and SARS Income Tax Tables covers what this page leaves out.
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Frequently asked questions
What is the estate duty abatement?
R3.5 million. An estate below that pays no duty, and an unused abatement passes to a surviving spouse.
How much can I give away tax free each year?
R150,000 for a natural person, raised from R100,000 in Budget 2026. For a company it is R20,000 in casual gifts.
Are donations to my spouse exempt?
Yes, but from 25 February 2026 only where the receiving spouse is a South African tax resident.
How is estate duty calculated?
20% on the dutiable amount up to R30 million and 25% above it, after deductions and the abatement.
Is a bequest to my spouse taxed?
No. Section 4(q) allows an unlimited deduction for anything left to a surviving spouse.
Is donations tax cumulative?
Yes, since 1 March 2018. The 25% band applies to the running total rather than to a single year.