South Africa Estate Duty Calculator

Gross Assets (R):

The total value of all assets owned by the deceased at the time of death, such as property, vehicles, bank accounts, investments, and personal belongings.

Deemed Property (R):

Assets or benefits not directly owned but included in the estate for tax purposes because they arise due to the death. Includes:

Proceeds of domestic life insurance policies on the deceased’s life, unless payable to the spouse/child under an ante-nuptial contract or to a business partner for share purchase (with no deceased-paid premiums).
Accrual claims against the surviving spouse’s estate under the Matrimonial Property Act if married with accrual.
Donations mortis causa (donations effective upon death) or donations where benefits are received only after death.
Property the deceased could dispose of for their own/estate’s benefit before death (e.g., trust assets with retained control).
Contributions to approved retirement funds allowed as tax deductions, if determining a lump sum benefit to the estate.
Donations exempt from donations tax under Section 56(1)(c) or (d) of the Income Tax Act.

Excludes retirement fund benefits paid directly to beneficiaries and lump sums for deaths after January 1, 2009.

Liabilities (R):

Debts and obligations of the deceased, such as mortgages, loans, credit card balances, or unpaid taxes, deductible from the estate.

Deductions (R):

Allowable expenses incurred by the estate, such as funeral costs, estate administration fees, or legal fees, as permitted under the Estate Duty Act.

Bequests to Surviving Spouse (R):

The value of assets bequeathed to the surviving spouse, which are exempt from estate duty under Section 4(q) of the Estate Duty Act.

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 2025 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.

[](https://www.sars.gov.za/tax-rates/other-taxes/)

2025 Budget: For the latest South African Budget and detailed estate duty rules, refer to the 2025 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:

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).
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.
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.
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.