Estate Duty in South Africa 2026/27: Rates, Abatement and Deadlines
Quick Answer
Estate duty in South Africa is 20% up to R30 million and 25% above it, less the R3.5 million abatement — so most family estates pay nothing. SARS must sign off before the J187 account is advertised.
Image: Wikimedia Commons contributor, via Wikimedia Commons
The Estate Duty Rates for 2026/27
- 20% on the dutiable value of the estate up to R30 million.
- 25% on the dutiable value above R30 million.
- Every estate gets an automatic abatement (exemption) of R3.5 million, so most ordinary family estates pay no estate duty at all.
- Bequests to a surviving spouse are generally deductible, and charities enjoy further concessions.
What Counts as Estate Duty vs Other Taxes
Estate duty is not the only tax an estate meets. Capital Gains Tax is triggered on death (with an exclusion — R300,000, rising to R440,000 from 1 March 2026 — on gains deemed realised), donations made shortly before death are added back, and income earned after the date of death is taxed separately in the estate’s own tax registration. The executor must file the final income tax returns and the estate duty return (IT-E12) with SARS.
Where Estate Duty Shows Up in the Estate Process
SARS issues a receipt for estate duty (or an exemption confirmation) that the Master requires before the liquidation and distribution account can be advertised. In practice this is one of the main reasons estates take time: the J187 advert can only run once the tax position is settled.
Practical Points for Executors
- Value assets at date of death — property may need a sworn valuation.
- Keep proof of the abatement and deductions on the estate file.
- Remember executor’s fees (capped at 3.5% plus VAT) and Master’s fees are administration costs, not estate duty.
- Once SARS signs off, the advertising timeline starts — that is where we come in.
Frequently Asked Questions
Does every estate pay estate duty?
No. With the R3.5 million abatement and the spousal deduction, the majority of South African estates pay no estate duty at all.
Who pays the estate duty?
It is paid from the estate itself, before heirs receive their shares — normally by the executor from the estate bank account.
What if the estate cannot afford the tax?
SARS may allow payment arrangements, and assets can be sold to raise the duty, but heirs are not personally liable for estate duty beyond what they inherit.
Request Your Estate Advert
Waiting on SARS so the J187 can be advertised? As soon as you have the Master’s approval, send it below — we place the advert for a flat R400.
Tax Done? Advertise the Account for R400
Once SARS and the Master approve the account, the J187 notice must run. Flat R400 per advert, proof included.
nicolette@adminboss.co.za • 074 487 5082
A division of Admin Boss — small-business administration services, South Africa.
Official Resources
- SARS — Estate Duty
- South African Revenue Service (SARS)
- Administration of Estates Act 66 of 1965 (official PDF)
Related Guides
- J187 Liquidation and Distribution Account
- Executor’s Fees in South Africa
- How to Transfer Property From a Deceased Estate
- J193 Notice to Creditors
Last updated: 4 October 2026 by Admin Boss – Estate Division, Pretoria. Questions? Call 074 487 5082 or email nicolette@adminboss.co.za. Admin Boss – Estate Division is a notice publication and administrative service, not a law firm; we do not give legal advice.
Related: The requirements to advertise an estate, as set out by the Master of the High Court | J193 and J187 forms in South Africa | Estate notice glossary and FAQs | Estate notice advertising — flat R400 per advert
Admin Boss – Estate Division is based in Pretoria, Gauteng, and assists clients remotely across South Africa — call 074 487 5082.