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AfriTaxCalc

R1,200,000.00 to pay

Workings

Estate duty calculator

Work out the estate duty on a South African estate, in SARS's own layout: deductions, the spouse and charity deductions, the R3.5 million abatement and the 20% and 25% rates.

Abatement R3.5 millionVerified against SARS · 23 October 2026

Estate duty

R1,200,000.00

Estate duty of R1,200,000.00 is due on a dutiable amount of R6,000,000.00, after deductions and the R3,500,000.00 abatement.

Dutiable amount
R6,000,000.00
Share of the gross estate
12.0%
Abatement used
R3,500,000.00

The estate

Property, investments, cash and life policies payable to the estate.

Debts at death, funeral costs, executor's and other administration costs.

Everything left to a husband or wife is deducted.

Did a spouse die earlier?

Then this estate can use what was left of their R3.5 million abatement.

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What people ask next

Workings

Gross value of the estate [2]property and deemed propertyR10,000,000.00
Debts and costs (section 4) [2](R500,000.00)
Net value of the estateR9,500,000.00
Section 4A abatement [1]R3,500,000 for every estate(R3,500,000.00)
Dutiable amountR6,000,000.00
Duty at 20% on the first R30,000,000 [1]20% × R6,000,000.00R1,200,000.00
Estate dutyR1,200,000.00

Uses SARS's estate duty rates and the section 4A abatement of R3.5 million. Checked 23 October 2026; see the numbered sources. Estimates for guidance only, not tax or financial advice.

How estate duty works

Estate duty is charged on what a person leaves when they die. SARS starts from the gross value of everything they owned, plus some deemed property such as certain life policies, and takes off the debts and costs of the estate. What’s left to a surviving spouse, and what’s left to public benefit organisations, is deducted too.

The abatement

Every estate then deducts an abatement of R3.5 million. If the person’s husband or wife died first and didn’t use all of their own abatement, the unused part is added, so the second estate can deduct up to R7 million.

The rates

Duty is 20% of the dutiable amount up to R30 million, and 25% of the amount above R30 million. The executor pays it from the estate and files the estate duty return; the Master of the High Court oversees the administration. This calculator doesn’t estimate executor’s fees: add them to the debts and costs if you know them.