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Estate Administration Tools

Access our complete suite of free resources for South African deceased estates.

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Deceased Estates & Estate Duty SA

Your Complete Legal & Financial Toolkit (2026/2027)

Calculations based on SARS 2026 Budget | Last Updated: Apr 2026

Estate Duty & Liquidity Stress Test

Step 1: Gross Estate Assets

To accurately predict if your estate will be forced to sell property, split your assets into liquid (cash) and illiquid (physical) values.

Cash in bank accounts, money market funds, and life insurance policies that pay directly into the estate.
Primary residences, rental properties, vehicles, jewellery, cryptocurrency, and private business shares. These are difficult to convert to cash quickly.
Not sure what it's worth? The Master requires formal valuations for property and private company shares. Do not guess these values.
🔍 Find a Sworn Appraiser
Assets not directly owned but taxed as part of the estate, such as life insurance policies that pay out directly to a named beneficiary instead of the estate.
Under Section 7C, if assets were sold to a trust on an interest-free or low-interest loan, the capital amount of that loan is still taxed as an asset in the deceased's personal estate.
Debts of the deceased, such as mortgages, vehicle finance, loans, credit cards, and unpaid taxes (including Capital Gains Tax triggered by death).
Allowable expenses incurred to wind up the estate, including funeral costs, Master's fees, advertising, and property transfer costs. (Exclude Executor fees, we calculate those below).
The statutory maximum is 3.5% (plus 15% VAT). Drag the slider to the left to see how much capital your estate retains by negotiating this rate.
Selected Rate: 3.5%
Estate Capital Retained (Saved): R 0.00
The value of assets bequeathed to the surviving spouse, which are exempt from estate duty under Section 4(q).
The value of assets bequeathed to approved Public Benefit Organisations (Section 4(h)).
If the deceased's spouse passed away previously and did not use their R3.5M tax-free threshold, it rolls over. This gives the current estate a combined R7M tax-free allowance under Section 4A.

Calculation Results

Gross Estate Value: R 0.00
Total Deductions & Liabilities: R 0.00
Net Estate Value: R 0.00
Applied Abatement: R 0.00
Dutiable Value: R 0.00
Estate Duty Payable: R 0.00

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Real-Time Estate Breakdown

Interactive visual confirmation of duties

📢 2026 Tax Updates: The National Budget just increased the CGT exclusion and Donations Tax limits. Read how this affects your estate →

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.

How the Estate Duty Calculation Works

The estate duty calculation is based on the South African Estate Duty Act and follows these steps:

  1. Calculate Gross Value of the Estate: Add the value of all:
    • assets (e.g., property, investments) belonging to the deceased at the time of death and
    • deemed property (e.g., life insurance payouts, accrual claims).
  2. Determine Net Value: Subtract liabilities (e.g., debts, loans), allowable deductions (e.g., funeral costs, administration fees), and bequests to the surviving spouse from the gross value.
  3. Apply Abatement: Deduct the Section 4A abatement of R3.5 million from the net value to get the dutiable value. If the result is zero or negative, no estate duty is payable.
  4. Calculate Estate Duty:
    • If the dutiable value is R30 million or less, apply a 20% tax rate.
    • If the dutiable value exceeds R30 million, apply a 20% tax rate on the first R30 million and a 25% tax rate on the excess.

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.

How to Negotiate Executor Fees (Before It's Too Late)

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.

1. Negotiating in Your Will (Pre-Death)

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.

2. Negotiating as a Surviving Family Member

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.

3. Beware of "Free" Wills from Major Banks

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.

South Africa Estate Duty Calculator