10% of taxable income, with the excess carried forward.

Can salaried employees claim 18A?

Yes, if they have a valid certificate. Section 23(m) does not block 18A.

Deductions · 6 min

Section 18A Donations — The 10% Cap and the Certificate

A SnapScan to a charity is not enough. Approved PBO, 18A receipt, 10% cap.27 September 2026 All articles

The rule

Section 18A lets you deduct donations to certain approved public benefit organisations. The Budget tax guide restates the cap: 10% of taxable income (excluding retirement fund lump sums and severance benefits). Amounts above 10% carry forward as an 18A donation in the next year.

The certificate

SARS will not allow the deduction without a valid section 18A receipt: the organisation’s details, PBO reference, amount, date, and the required wording. Political parties, foreign charities, and friends do not qualify. Check the organisation is approved before you treat the debit as deductible.

What can be donated

Cash is the usual case. Certain property and listed shares can qualify if the receipt is correct. Keep the proof with the return. Taxzi can flag a debit that looks like a known charity; you still attach the certificate in your head — we do not invent one.

Questions

What is the 18A cap?: 10% of taxable income, with the excess carried forward.
Can salaried employees claim 18A?: Yes, if they have a valid certificate. Section 23(m) does not block 18A.

Disclaimer: This is general guidance based on the South African Income Tax Act and published SARS Interpretation Notes as at the 2026/2027 year of assessment (1 March 2026 – 28 February 2027). It is not professional tax advice. Deductibility depends on your facts. Confirm current figures on sars.gov.za before you file.

Find the deductible expenses in your bank statements

Upload bank statements. Taxzi flags lines that may qualify under SARS rules. Mixed shops stay out until you say what they were. You confirm every claim. This is guidance — not a filed return.

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