Estate Duty & Donations Tax 2026/27
Estate Duty & Donations Tax 2026/27
Two taxes on giving wealth away -- one when you die (estate duty), one while you are alive (donations tax). The abatement, the exemption and the rates for 2026/27. The donations exemption jumped to R150,000 this year.
Estate duty
| Basic abatement (deduction) | R3.5 million |
| Rate on the dutiable estate up to R30 million | 20% |
| Rate on the dutiable estate above R30 million | 25% |
| Spouse | Property left to a surviving spouse is deductible (no estate duty on it) |
Donations tax
| Annual exemption per person (natural) | R150,000 (raised from R100,000 at Budget 2026) |
| Annual exemption (non-natural persons) | R20,000 (casual gifts) |
| Rate on cumulative donations up to R30 million | 20% |
| Rate on cumulative donations above R30 million | 25% |
Exempt either way
- Donations between spouses
- Donations to qualifying Public Benefit Organisations (PBOs)
- Group-company donations
Guidance only -- not tax/estate advice. The R150,000 donations exemption is a 2026 Budget change (the first increase since 2007). Estate planning is specialist work -- use a qualified fiduciary practitioner. Verify at sars.gov.za.
Sources: SARS / National Treasury Budget 2026 Tax Guide · SARS Estate Duty · SARS Donations Tax
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