Donations & Estate Tax Compliance

Submit Donations Tax Declaration (IT144)

Declare taxable property or cash donations to SARS, apply allowable exemptions, and pay donations tax within 3 months.

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Submit Your SARS IT144 Declaration Online

Use official SARS digital query portals to submit donations tax returns and calculate payment reference numbers.

IT144 Filing Guide

How to Submit an IT144 Declaration

01

Access the SARS Online Query System

Go to tools.sars.gov.za/soqs and choose 'Donations Tax Declaration (IT144)'.
02

Enter Donor & Donee Tax Details

Input the donor's tax reference number and donee's ID or registration details.
03

Specify Donation Valuation & Date

State property description, market value of donation, and date donation took effect.
04

Calculate Tax Liability & Exemptions

Apply annual R100,000 individual exemption or spouse exemption. Calculate 20% tax on net taxable donations.
05

Submit IT144 & Pay Tax within 3 Months

Submit declaration and pay calculated donations tax to SARS using generated PRN within 3 months of donation.

Frequently Asked Questions

What is the annual donations tax exemption in South Africa?

Natural persons enjoy an annual donations tax exemption of up to R100,000 per tax year. Donations to spouses or approved Section 18A PBOs are 100% exempt.

What is the rate of Donations Tax in South Africa?

Donations tax is levied at a flat rate of 20% on cumulative taxable donations up to R30 million, and 25% on donations exceeding R30 million.

Can My Accountant file IT144 declarations and structure asset transfers?

Yes! We advise on tax-efficient estate planning, trust loan accounts, Section 18A PBO deductions, and file IT144 declarations with SARS.
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