[Question] Non-taxable gift limit to SA resident from non-resident

[ATDJ]

I did a bunch of searching and have come up with most of my answer but am looking for a definitive clarification regarding gifting money. From what I understand, there is a non-taxable limit of R100,000 per year in SA, and anything beyond that is the responsibility of the gifter. But then I read that gifts from non-residents are non-taxable.

Say I am a US resident and am using friends and family on Paypal to gift a resident of SA. Are we still subject to the R100,000 limit? The gifting limit in the US is higher, so I don't have to worry about it on my side. I am just wondering if we have to be concerned about reaching or surpassing the R100,000 limit on their side.

Thanks

[Andromeda]

Up to R100,000 is not taxable.
Up to R30,000,000 it is taxed at 20%

[Krono9]

Up to R100,000 is not taxable.
Up to R30,000,000 it is taxed at 20%

Andromeda, It's one of those interesting questions, but in the context of the donor/gifter being foreign as per OP, they would be subject to their local laws and sure it has nothing to do with RSA donations tax from a donor/gifter perspective. In regard to the recipient which in this case is RSA resident, so called "gifts" are usually regarded as capital in nature and excluded from gross income irrespective of amount, so long as it was not relating to the rendering of services or similar and really "fortuitous" which will be up to the local recipient to prove to SARS if questioned.

[Andromeda]

You are 100% correct, donations tax is due by the donor but foreign donors are subject to local (foreign) laws.

[ATDJ]

So I only need to be concerned with the amount of donations on my side, correct? R100000 is approximately $5425. The limit in the US for gifting is $18,000 so I don't have to worry about anything unless I reach that threshold (unlikely). I am just checking if and when the recipients need to worry about anything on their side.