Executor’s Fees in South Africa: The 3.5% Rule and VAT
Quick Answer
Executor’s fees in South Africa are capped at 3.5% of the gross estate value plus 15% VAT — a legal maximum, not a fixed tariff. The fee must appear in the advertised liquidation and distribution account where heirs can inspect it.
Image: Wikimedia Commons contributor, via Wikimedia Commons
The 3.5% Maximum
The Administration of Estates Act caps executor’s remuneration at 3.5% of the gross value of the estate. On top of that, VAT of 15% applies where the executor is registered (or must register) for VAT — a maximum effective rate of about 4%. The fee is charged on the gross value, before debts are deducted, so it must be disclosed clearly in the liquidation and distribution account.
Where the Fee Is Negotiable
- The 3.5% is a ceiling, not a tariff — executors may charge less, and families can negotiate before accepting the appointment.
- A family member acting as executor may waive the fee entirely.
- Some wills fix the executor’s fee in advance, in which case that agreed fee applies.
- Executors may also earn a 6% commission on income earned by the estate after the date of death (for example rental income), which is separate from the 3.5% capital fee.
What the Fee Must Never Do
The executor’s fee is an administration expense disclosed in the liquidation and distribution account that gets advertised for 21 days — which is precisely how heirs get to see and question it before distribution. If the fee looks wrong, that 21-day window is the time to object to the Master.
Other Costs to Budget For
- Master’s fees (on a sliding tariff) and estate duty where applicable.
- Conveyancing costs if property is transferred to heirs.
- Advertising — the J193 and J187 notices. Through us that is a flat R400 per advert, including Gazette and newspaper placement plus proof of publication.
Frequently Asked Questions
Is 3.5% plus VAT always charged?
No — it is the legal maximum. Many estates negotiate a lower fee, and family executors often act for free.
Can heirs challenge the executor’s fee?
Yes — the fee must appear in the advertised liquidation and distribution account, and objections can be lodged with the Master during the 21-day inspection period.
What does advertising cost on top?
Our advertising service is a flat R400 per advert — no percentage of the estate, ever.
Request Your Estate Advert
Questioning costs in an estate you are handling? Send the details below — we will quote your J193 or J187 advert at a flat R400, no percentages.
Tired of Percentage Fees? Advertising Is R400 Flat
No commission, no percentage of the estate — one flat R400 per advert, proof of publication included.
nicolette@adminboss.co.za • 074 487 5082
A division of Admin Boss — small-business administration services, South Africa.
Official Resources
- Administration of Estates Act 66 of 1965 (official PDF)
- Department of Justice and Constitutional Development — Deceased Estates
- SARS — Estate Duty
Related Guides
- J187 Liquidation and Distribution Account
- Estate Duty in South Africa
- The Executor’s Estate Bank Account
- Government Gazette Costs and Deadlines
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.