Estate duty estimator
Most families discover estate costs at the worst possible time. See what duty and executor fees would take from an estate today, and what the spouse exemption and abatement really do. No signup, nothing leaves this page.
How this works
Estate duty is 20% of the dutiable estate up to R30 million and 25% above that. The dutiable estate starts from your assets, less liabilities, less everything left to a surviving spouse under section 4(q), less the section 4A abatement: R3.5 million, or up to R7 million for the second dying spouse where the first estate did not use its abatement. Executor remuneration is separate and often bigger than the duty for ordinary estates: the prescribed tariff allows up to 3.5% of gross assets plus VAT, and 6% of income collected after death. The fee is negotiable in a will; the duty is not.
Frequently asked questions
How much estate duty do you pay?
20% of the dutiable estate up to R30 million and 25% above that, after deducting liabilities, everything left to a spouse, and the section 4A abatement of R3.5 million, which can grow to R7 million for the second dying spouse.
Does a spouse pay estate duty on inheritance?
No. Everything left to a surviving spouse is deducted under section 4(q) before duty is calculated, and the first dying spouse's unused R3.5 million abatement rolls over, giving the survivor's estate up to R7 million duty free.
How much does an executor charge?
The prescribed tariff is up to 3.5% of gross estate assets plus VAT (4.025% including VAT), plus 6% on income earned after death. The fee is negotiable, and naming a family member with professional support can reduce it.
Do life insurance payouts attract estate duty?
Most life policies count as deemed property in the estate unless payable to a spouse or under an approved buy and sell arrangement. Policies payable to the estate also push up the executor fee base, which is why beneficiary nominations matter.
Give while living?
The R100 000 annual donations exemption moves value out of the estate every year.
Check donations tax →CGT at death
Death triggers a deemed disposal with a R440 000 exclusion. See how CGT works.
Check CGT →Paperwork in order?
Editable agreements and business documents, delivered to your portal instantly.
Browse documents →Rates per the Estate Duty Act and the 2026 Budget; executor tariff per the Administration of Estates Act. Deemed property, usufructs, buy and sell policies and offshore assets need professional estate advice. Free tools are estimates, not financial or legal advice.