How to report a deceased estate

When someone dies, the law gives the family fourteen days to tell the Master of the High Court, and from that moment nobody may touch the person’s money or property until the Master has appointed someone to do it. This guide is the whole process in plain words, from the Administration of Estates Act and the Master’s own pages: which office, which forms, the R250 000 rule that decides how heavy the process is, the adverts, the account, and what it all costs.

14 daysto give the Master a death notice, under section 7 of the Act

R250 000the gross value below which the Master appoints a representative instead of an executor

6 monthsfor the executor to lodge the liquidation and distribution account after letters issue

First, the size of the estate decides everything

Add up the gross value of everything the person owned: house, car, bank balances, pension or policy money paid to the estate, shares, furniture. Do not subtract debts yet. That figure sends you down one of two roads.

R250 000 or less: letters of authority. Section 18(3) lets the Master dispense with an executor and appoint a Master’s representative, normally the spouse or a child, with written directions on paying the debts and handing over what is left. No Master’s fee, no newspaper advert, no formal account. The threshold was set by Government Notice R920 of 24 November 2014.
Over R250 000: letters of executorship. The Master appoints an executor, who must advertise for creditors, open an estate bank account, draw up a liquidation and distribution account within six months, lay it open for inspection and only then pay out. A lay person can be executor, but the Master usually requires an attorney, accountant or trust company to assist and may require security.

Two more things about which office: report to the Master for the area where the deceased lived in the 12 months before death. Every magistrate’s office is a service point, but only for estates of R125 000 or less with no will. Bigger estates, and any estate with a will, go to the provincial Master’s office or through the Master’s online portal at dojonline.justice.gov.za, live since October 2023 for the Johannesburg, Pretoria, Durban, Cape Town and Thohoyandou offices. The original will must still be handed in physically.

What the Master needs to open the file

The Master’s own list. Everything is posted or handed in; faxes are not accepted.

Death notice, form J294, completed by the spouse or nearest relative
Death certificate, original or certified copy
Proof of marriage: marriage certificate, customary marriage registration, religious marriage document, or the permanent life partnership declaration on form MBU 19 introduced by Chief Master’s Directive 9 of 2023
Declaration of subsisting marriages, stating whether the deceased was married and under which property regime
The original will and any codicils, if there is one
For estates over R250 000: the inventory on form J243, the next-of-kin affidavit on form J192, a nomination of executor signed by the heirs, the executor’s acceptance of trust on form J190 in duplicate with a certified ID copy, and an undertaking and bond of security on form J262 unless the will exempts the executor
For estates of R250 000 or less: the undertaking and acceptance of the Master’s directions on form J155 and a nomination of the Master’s representative

The forms are on the Master’s forms page at justice.gov.za. Use the current ones: the form numbers were reshuffled and an old J187 is now the inspection advert, not a death notice.

The executor’s job, step by step

Get the letters of executorship. Nothing may be sold, withdrawn or transferred before they issue. Banks freeze the accounts on notice of death and release them only to the appointed executor.
Advertise for creditors. Section 29 requires a notice in the Government Gazette and in a newspaper circulating where the deceased lived, giving creditors not less than 30 days and not more than three months to lodge claims. The Gazette advert form is J193. Since 13 February 2025 the Master accepts online estate adverts under Chief Master’s Directive 1 of 2025.
Open the estate bank account. Section 28 requires an account in the name of the estate at a South African bank once the estate holds more than a small amount of cash, and every rand in and out goes through it.
Collect and value the assets, settle the debts. Get the property valued, close the accounts, claim the policies that pay to the estate, pay the funeral, the bond, SARS and the creditors who proved claims.
Lodge the liquidation and distribution account within six months of the letters, under section 35. It lists every asset, every debt, the costs, the estate duty if any, and who gets what. The Master can extend the time on request, and asks why if you do not.
Advertise the account and let it lie for 21 days. A second advert, form J187, in the Gazette and the newspaper. The account lies open at the Master and the magistrate’s office for not less than 21 days. Objections go to the Master, and the executor answers within 14 days.
Distribute within two months after the inspection period ends, transfer the property, pay the heirs, file the last tax return for the deceased and for the estate, and ask the Master for a filing slip that closes the file.

What it costs

Cost	Amount	Source
Master’s fee, estate under R250 000	Nil	Regulations, Schedule 2
Master’s fee, R250 000 to under R400 000	R600	Schedule 2, GN 1161 of 2017, from 1 January 2018
Master’s fee, R400 000 and up	R600 plus R200 for each further complete R100 000, capped at R7 000	Schedule 2
Executor’s remuneration	3.5% of the gross value of the assets plus 6% of income collected after death, minimum R350, plus VAT if the executor is a VAT vendor	Section 51 and the regulations
Estate duty	20% of the net value above the R3.5 million abatement, 25% on the part above R30 million	Estate Duty Act, SARS
Adverts, valuations, transfer costs	Actual cost, paid from the estate

The executor’s fee is a maximum, not a fixed charge. A family member acting as executor can waive it, and professional executors can be negotiated down before they are appointed, not after. Estate duty is due within a year of death or 30 days from the SARS assessment, on return REV267 lodged with the account.

What actually goes wrong

Someone withdraws money “for the funeral” before the letters issue. The bank reverses it or the Master treats it as a debt to the estate. Funeral costs are a preferent claim and get paid, but through the executor.
Reporting at a magistrate’s office that cannot take the estate because it is over R125 000 or there is a will. The file is sent on and the clock has already run.
Working from the net value. The R250 000 threshold is the gross value before debts. A house with a bond is still a house.
A missed creditor advert, or one giving less than 30 days. The account gets queried and a creditor who was never given the chance to claim can come after the executor personally.
Letting the six months pass without asking for an extension. The Master can call the executor to explain and, in the end, remove them.
Forgetting the deceased’s tax. The estate is a separate taxpayer from the date of death. Two returns, and SARS clearance before the property transfers.

Frequently asked questions

How long do I have to report a death to the Master?

Fourteen days. Section 7 of the Administration of Estates Act puts the duty on the surviving spouse or nearest relative to give the Master a death notice within 14 days of the death. If nobody in the family does it, whoever has the will or is looking after the property must.

What is the R250 000 rule?

If the gross value of everything the person owned is R250 000 or less, section 18(3) of the Act lets the Master skip the appointment of an executor and instead issue letters of authority to a Master’s representative, usually a family member, with directions on how to pay the debts and hand over the assets. There is no Master’s fee, no creditor advert and no formal account. Above R250 000 an executor is appointed with letters of executorship and the full process applies.

Which Master’s office do I report to?

The Master in whose area the deceased lived for the 12 months before death. Magistrates’ offices are service points but only take estates of R125 000 or less with no will; anything bigger, or any estate with a will, goes to the provincial Master’s office or through the Master’s online portal.

What does the Master charge?

Nothing on an estate below R250 000. From R250 000 to under R400 000 the fee is R600, then R200 for every further complete R100 000 of gross value, capped at R7 000. The executor’s fee is separate: the tariff is 3.5 percent of the gross value of the assets plus 6 percent of income collected after death, with VAT on top if the executor is VAT-registered.

When is estate duty payable?

Only if the net value of the estate exceeds the R3.5 million abatement. Above that the rate is 20 percent up to R30 million and 25 percent on the excess. It is due within a year of death or 30 days from the SARS assessment, and the return is the REV267 lodged with the liquidation and distribution account.

How long does winding up an estate take?

The Act gives the executor six months from the letters of executorship to lodge the liquidation and distribution account, after a creditor advert of at least 30 days. The account then lies for inspection for 21 days and the executor must distribute within two months after that. In practice a simple estate takes six to twelve months and an estate with property or a business longer, and the Master publishes no turnaround for issuing letters.

Can I track the estate online?

Yes. The Master’s ICMS web portal at icmsweb.justice.gov.za shows the status of estates reported since 2008 at every Master’s office and service point. Search by the deceased’s ID number or the estate number.

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Sources: Administration of Estates Act 66 of 1965, sections 7, 18(3), 28, 29, 35 and 51, and its regulations including Schedule 2 as amended by GN 1161 of 3 November 2017; Government Notice R920 of 24 November 2014 setting the section 18(3) amount at R250 000; the Master of the High Court’s deceased estates, forms and FAQ pages on justice.gov.za; Chief Master’s Directives 9 of 2023, 1 of 2025 and 2 of 2025; SARS estate duty pages. No published turnaround exists for the issue of letters. Information, not legal advice.