IT144 — The Complete Guide to the Donations Tax Declaration Form
The IT144 is the declaration you complete and submit to SARS after making a donation that attracts donations tax. This guide explains which version of the form to use right now, where to send it, and the payment deadline that follows.
Get Official IT144 Form on SARS⚠️ Important current notice:
SARS has acknowledged that taxpayers experienced difficulties completing the enhanced version of the IT144. Until further enhancements are made, use the previous PDF version, available directly from SARS's Donations Tax page. Always download the current form fresh from SARS rather than reusing an old saved copy.
ℹ️ Looking for the tax calculation itself?
This page covers the form — for exemptions, the R150,000 annual allowance, and how much donations tax you actually owe, use our donations tax calculator →
What is the IT144?
The IT144 — "Declaration by donor/donee" — is the form a donor completes and submits to SARS after making a donation that attracts donations tax.
It's a declaration, not a calculation:
The IT144 itself doesn't walk you through whether your donation is exempt or how much tax you owe — it's the formal record of the donation, submitted alongside your proof of payment. Work out your liability first, using our donations tax calculator →
What counts as a donation, for this purpose?
A donation is any complimentary (gratuitous) disposal of property, including any free waiver or giving up of a right.
Where a transaction isn't gratuitous — for example, a once-off payment to secure a contract — there is no donation as defined, and therefore no donations tax, and no IT144 is required.
20% on cumulative donations up to R30 million; 25% above that.
Check whether your donation is exempt, and calculate the tax →
How to complete the IT144
Before submitting, ensure the form is fully completed with both the donor and donee's exact details.
- Signatures are critical: The IT144 MUST be signed by both the donor and the donee. SARS will reject forms missing either signature.
- Accurate Values: The value of the donation must be clearly stated. For cash, it's the exact amount. For property, it's the fair market value.
⚠️ Common Pitfall: The R150,000 threshold
Remember that the first R150,000 of property donated by a natural person per tax year is exempt from donations tax. You only owe tax on the amount exceeding this threshold. Don't pay tax on the full amount if the exemption applies!
How to submit the IT144
After completing the form, submit it to SARS together with proof of payment, via one of the following channels:
| Channel | Who it's for |
|---|---|
| Nearest SARS branch | Any taxpayer, with proof of payment |
| Email — LBI | Large Business clients, via the addresses on the LBI Relationship Management webpage |
| Email — HNW | High Net Worth clients, via a dedicated SARS email address |
| Email — other taxpayers | A dedicated SARS taxpayer email address |
| Email — Tax Practitioners | A separate dedicated email address for practitioners submitting on a client's behalf |
| SARS Online Query System (SOQS) | Available as a newer digital channel for IT144 submissions |
Always bring proof of payment:
Whichever channel you use, your submission should include proof of payment — SARS treats this as part of a complete declaration.
The payment deadline
Donations tax must be paid by the end of the month following the month in which the donation took effect — or such longer period as SARS may allow (Section 60(1) of the Income Tax Act).
Payment is via eFiling only:
Donations tax can only be paid through eFiling — even though the IT144 declaration itself is submitted via branch, email, or SOQS.
Two separate steps:
1. Complete and submit the IT144 declaration (with proof of payment) via branch, email, or SOQS
2. Make the actual payment via eFiling, within the Section 60(1) deadline
Don't assume one step completes the other — both are required.
Source: SARS — Donations Tax pageWho's liable if it's not paid?
The donor is primarily liable for donations tax. If the donor doesn't pay within the prescribed period, the donor and donee become jointly and severally liable — meaning SARS can pursue either party for the outstanding amount.
Frequently Asked Questions
The IT144 ("Declaration by donor/donee") is the form a donor completes and submits to SARS after making a donation that attracts donations tax.
SARS has acknowledged that taxpayers experienced difficulties with the enhanced IT144 form, and has republished the previous PDF version to be used until further enhancements are made. Always download the current version directly from SARS's Donations Tax page. news item)
At your nearest SARS branch with proof of payment, by email (using the address for your specific taxpayer segment — Large Business, High Net Worth, other taxpayers, or Tax Practitioners), or via the SARS Online Query System (SOQS).
By the end of the month following the month in which the donation took effect, or such longer period as SARS may allow under Section 60(1) of the Income Tax Act.
Only via eFiling — even though the IT144 declaration itself is submitted separately, by branch, email, or SOQS. Submitting the IT144 and making the eFiling payment are two distinct steps.
The donor is primarily liable. If the donor doesn't pay within the prescribed period, the donor and donee become jointly and severally liable for the tax.
Related guides and tools
Donations & Estate Tax
Sources and references
All donations tax information on this page is sourced from, or verified against, the following official and authoritative references:
- Income Tax Act 58 of 1962 — Section 60(1) (Primary legislation)
- SARS — Donations Tax — sars.gov.za/types-of-tax/donations-tax/
- SARS — Filing, Declaration and Payment — sars.gov.za/businesses-and-employers/tax-exempt-institutions/filing-declaration-payment/
- SARS — Send us a Query — sars.gov.za/contact-us/send-us-a-query/
Last reviewed: June 2026. Next review: immediately upon any SARS announcement regarding IT144 form enhancements.