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Disclaimer: This calculator provides an estimate based on the South African Estate Duty Act and simplified assumptions. It is intended for informational purposes only and may contain errors or omissions. The calculations may not account for all legal nuances, special deductions, or changes in tax legislation. For accurate and legally binding estate duty calculations, consult a qualified financial advisor, tax professional, or legal expert. The developers assume no liability for any inaccuracies or financial decisions based on this tool.
Note: The calculator assumes a 20% tax rate on the dutiable estate up to R30 million and 25% on amounts above R30 million, with a R3.5 million abatement, as confirmed unchanged in the 2026 Budget. Assets bequeathed to a surviving spouse are exempt under Section 4(q). Foreign assets may be excluded for non-residents, and double taxation agreements may apply. Based on information from the South African Revenue Service and the Estate Duty Act. View SARS Tax Rates
2026 Budget Updates: While Estate Duty rates remain unchanged for 2026, note that the Capital Gains Tax (CGT) annual exclusion in the year of death has been increased to R440,000. For the latest South African Budget and detailed estate duty rules, refer to the 2026 National Budget Tax Guide from the National Treasury.
The estate duty calculation is based on the South African Estate Duty Act and follows these steps:
Any income received or accrued prior to the deceased individual's death is taxable as part of that person's income up to the date of death. Income that accrues to the estate after the deceased's death but before the assets are distributed to the beneficiaries is addressed under section 25 of the Income Tax Act.
This calculator assumes accurate input values and standard tax rules. Complex estates may involve additional considerations, such as rebates or special deductions, which require professional advice.
By law, an executor in South Africa is entitled to a maximum fee of 3.5% (plus 15% VAT) on the gross value of the estate assets, and 6% (plus 15% VAT) on all income collected after death. However, this is a maximum allowable tariff, not a fixed mandate. You have the right to negotiate this fee.
The best time to negotiate the executor's fee is while you are drafting your Last Will and Testament. If you have a straightforward, high-value estate (e.g., a single primary residence worth R8 million and a few bank accounts), a 3.5% fee is excessive for the administrative work required. You can approach a fiduciary practitioner or attorney and agree on a reduced percentage (e.g., 1.5% or 2%) or a fixed flat fee. Once agreed, this specific fee structure must be explicitly written into your Will.
If the deceased did not specify a negotiated fee in their Will, the nominated executor will typically default to the maximum 3.5%. As the surviving family or heirs, you still have leverage before you sign the mandate/power of attorney officially appointing them. Shop around. Many independent attorneys and specialised estate administration firms are willing to negotiate a lower tariff to secure the mandate, especially if the estate possesses substantial liquid assets.
Many major banks offer to draft your Will for free, provided they are nominated as the executor. While this seems like a saving upfront, their standard terms often lock the estate into the absolute maximum 3.5% fee with no room for negotiation by your surviving family. This can cost your estate hundreds of thousands of Rands in fees that could have been avoided with an independent practitioner.
