Estate Planning win: Making the most of the new donations tax threshold
18 May 2026
The 2026 National Budget introduces a key change to South Africa’s donations tax regime: an increase in the annual exemption... from R100 000 to R150 000 per person (or R300 000 for married couples), effective 1 March 2026. While this appears to be a simple adjustment, it can serve as a powerful component of a well‑designed estate plan, especially for high‑net‑worth individuals and families looking to preserve and transfer wealth efficiently.