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Tax & SARS

Estate Duty Calculator South Africa 2026

Estimate the estate duty (inheritance tax) your estate will owe SARS, with the R3.5M abatement, the unlimited spouse deduction and the 20%/25% duty rates applied for you.

✓ Updated with 2026 rates•✓ Free & no sign-up•✓ Instant results

Estate duty calculator

Live estimate · R3.5M abatement · 2026 rates

Affects the spouse deduction on estate duty

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All assets: property, investments, cash, vehicles

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Mortgages, loans, funeral costs, executor fees

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For married ANC — spouse’s own estate value

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If estate is beneficiary (attracts duty)

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Pension/provident/RA — exempt from duty

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Donations to registered PBOs (deductible)

Estate duty payable

R0

0.00% effective rate on the gross estate

Gross estate
R6 000 000
Net estate
R1 700 000
Dutiable estate
R0
Net to heirs
R5 500 000

Your estate is below the R3 500 000 abatement, so no estate duty is payable — the spouse deduction reduces your liability further. Roughly R5 500 000 passes to your heirs.

How the estate duty is worked out

Gross estate (incl. life insurance)R6 000 000
Less liabilities & debts−R500 000
Less spouse deduction−R3 000 000
Less retirement funds (excluded)−R800 000
Net estate valueR1 700 000
Less R3.5M abatement−R3 500 000
Dutiable estateR0
Estate duty payableR0

Estate duty rules (South Africa)

  • R3.5 million abatement per estate (may roll over to a spouse, up to R7M combined)
  • 20% on the dutiable estate up to R30 million
  • 25% on the portion of the dutiable estate above R30 million
  • Unlimited spouse deduction; retirement funds fall outside the dutiable estate

This is an independent estimate, not tax or legal advice. Actual estate duty depends on the final liquidation and distribution account. Consult a fiduciary specialist for estate planning.

Estate duty (inheritance tax) explained

Estate duty is a tax levied on the estate of a deceased person. It is calculated on the net value of the estate after allowable liabilities, deductions and the R3.5 million abatement have been subtracted.

R3.5 million abatement

The first R3.5M of the net estate is duty-free, and any unused portion can roll over to a surviving spouse.

20% or 25% rate

20% on the dutiable estate up to R30M, then 25% on the portion above R30M.

Spouse deduction

Assets passing to a surviving spouse are fully deductible, so no duty is payable on them on the first death.

Retirement funds excluded

Pension, provident and retirement annuity benefits pass to beneficiaries outside the dutiable estate.

How SARS calculates estate duty

Step 1: Calculate gross estate

Sum all assets at date-of-death value: property, investments, cash, vehicles and dutiable life insurance.

Step 2: Deduct liabilities

Subtract mortgages, loans, funeral costs, executor fees and other debts of the estate.

Step 3: Deduct exemptions

Subtract the spouse deduction, charitable bequests to PBOs and retirement fund benefits.

Step 4: Apply R3.5M abatement

Subtract the R3.5 million abatement from the net estate to reach the dutiable estate.

Step 5: Calculate estate duty

20% on the first R30M of the dutiable estate, then 25% on any amount above R30M.

What is included vs excluded from estate duty

Included in the estate (dutiable)

Property, investments (shares, bonds, unit trusts), cash and savings, vehicles and valuables, business interests, life insurance payable to the estate, and foreign assets of SA residents.

Excluded from the estate (duty-free)

Retirement fund benefits, life insurance held in a trust, assets passing to a spouse, charitable bequests to PBOs, and the first R3.5M abatement.

Estate duty is calculated on the date-of-death market value of assets, not their original purchase price, so property and investments are valued at what they are worth at the time of death.

How to reduce estate duty in South Africa

Spouse planning

Leaving assets to a spouse defers duty to the second death, where the combined abatement can reach R7M.

Life insurance trusts

Holding a policy in a trust keeps the payout out of the dutiable estate and funds liquidity for heirs.

Donations & trusts

A R100,000 annual donations-tax-free allowance and living trusts can reduce the size of your future estate.

Frequently asked questions

Quick answers to the most common questions.

What is estate duty in South Africa?
Estate duty (also called death tax or inheritance tax) is a tax levied on the dutiable value of a deceased person’s estate. It is calculated on the net value of the estate — all worldwide assets of a South African resident, less allowable liabilities and deductions — and is paid by the estate before assets are distributed to heirs.
How does the R3.5 million abatement work?
Every estate qualifies for a R3.5 million abatement (the section 4A rebate) that is deducted from the net estate before duty is calculated, so estates worth R3.5 million or less pay no estate duty. Any unused portion of the abatement can roll over to a surviving spouse, giving the second-dying spouse a combined abatement of up to R7 million.
What are the estate duty rates in South Africa?
Estate duty is charged at 20% on the first R30 million of the dutiable estate and at 25% on the portion of the dutiable estate above R30 million. The rate applies only after the R3.5 million abatement and all other deductions have been subtracted.
What is included in a deceased estate?
The estate includes all property the deceased owned at death — fixed property, vehicles, cash and bank accounts, shares and unit trusts, business interests and certain life insurance proceeds — valued at their date-of-death market value. South African residents are taxed on worldwide assets, while non-residents are taxed only on South African assets.
Are assets left to a spouse exempt from estate duty?
Yes. Assets bequeathed to a surviving spouse qualify for an unlimited section 4(q) deduction, so no estate duty is payable on them on the first death. Retirement fund benefits (pension, provident and retirement annuity funds) also fall outside the dutiable estate.

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