How much estate duty will my heirs pay? Calculate inheritance tax on your estate with 2026 SARS rates, R3.5M abatement, spouse deductions, trusts and charitable bequests.
Calculate estate duty (death tax) on your estate with 2025 rates
Affects spouse deduction on estate duty
Total value of all assets (property, investments, cash, etc.)
Mortgages, loans, funeral costs, executor fees
For married ANC - spouse's own estate value
If estate is beneficiary (pays into estate, attracts duty)
Exempt from estate duty - passes directly to beneficiaries
Donations to registered charities/PBOs (deductible)
Your estate is below the R3,500,000 exemption threshold. No estate duty will be payable. The spouse deduction significantly reduces your estate duty liability.
Estate Duty (also called death tax or inheritance tax) is a tax levied on the estate of a deceased person. It's calculated on the net value of the estate after deductions and exemptions.
First R3.5M of net estate is tax-free (exemption threshold)
20% on dutiable estate up to R30M, then 25% on excess
Assets passing to spouse are fully deductible (no estate duty)
Pension, provident, RA funds pass directly to beneficiaries tax-free
Sum all assets: property, investments, cash, vehicles, life insurance payouts
Mortgages, loans, funeral costs, executor fees, debts
Spouse deduction, charitable bequests, retirement funds
Subtract R3.5M exemption from net estate = dutiable estate
20% on first R30M of dutiable estate, 25% on excess
Assets passing to surviving spouse are 100% deductible. Use unlimited spouse deduction.
Life insurance payouts to estate attract duty. Set up insurance trust to avoid this.
Strategic donations during lifetime reduce estate size and future duty.
Important: Estate duty is calculated on the date-of-death value of assets, not the original purchase price. Property and investments that have grown in value over time will be valued at their current market value when calculating estate duty.
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