Estate Duty Calculator
Calculate South African estate duty. 20% on the first R30 million dutiable estate, 25% above. R3.5 million abatement. Spousal rollover and PBO bequests deductible.
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Bonds, debts, funeral costs, executor fees.
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Bequests to spouse are deductible (spousal rollover).
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Bequests to registered PBOs are deductible.
Estate Duty Payable
R 0
Net Estate After Duty
R 4 500 000
Dutiable Estate
R 0
Abatement Used
R 3 500 000
Effective Rate
0.00%
Gross Estate
R 5 000 000
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How Estate Duty Works
Estate duty applies to the net dutiable estate of a South African resident on death. The dutiable estate = Gross Estate − Liabilities − Spouse Bequests − PBO Bequests − R3.5m Abatement.
Rate: 20% on the first R30 million, 25% above R30 million. The abatement can be rolled over to a surviving spouse, giving an effective R7 million abatement on the second death.
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Total Estate Duty
R 740 000
Dutiable Estate
R 3 700 000
Net Estate
R 6 460 000
Estate Duty Formula
Gross Estate = All assets at date of death (market value)
Less: Liabilities, funeral costs, executor fees
Less: Bequests to surviving spouse (fully exempt)
Less: Bequests to Section 18A PBOs (exempt)
Less: Abatement = R3,500,000
Dutiable Estate = max(0, result above)
Estate Duty = 20% × min(Dutiable, R30m) + 25% × max(0, Dutiable − R30m)
What Is Excluded from the Estate?
| Item | Treatment |
|---|---|
| Bequests to spouse | Deductible — no duty |
| Bequests to Section 18A PBOs | Deductible — no duty |
| Life insurance (named beneficiary) | Excluded from estate |
| Retirement fund (named beneficiary) | Excluded from estate |
| Assets in discretionary trust | Generally excluded |
| Bequests to children | Included in dutiable estate |
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Estate Assets
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Liabilities & Costs
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Bequests (Deductible)
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Estate Duty Payable
R 440 000
Gross Estate
R 7 500 000
Net Estate
R 6 700 000
Dutiable Amount
R 2 200 000
Net After Duty
R 6 260 000
Estate Calculation Breakdown
| Item | Amount |
|---|---|
| Gross Estate | R 7 500 000 |
| Less: Liabilities | - R 800 000 |
| Net Estate | R 6 700 000 |
| Less: Spouse Bequests | - R 1 000 000 |
| Less: Abatement | - R 3 500 000 |
| Dutiable Estate | R 2 200 000 |
| Estate Duty (20% / 25%) | R 440 000 |
| Net to Heirs | R 6 260 000 |
Frequently Asked Questions
Estate duty is a tax on the estate of a deceased person. Rate: 20% on the first R30 million dutiable estate, 25% above. There is a R3.5 million abatement per person.
The R3.5 million abatement reduces the dutiable estate. Married couples can roll over the unused abatement to the surviving spouse, giving an effective R7 million exemption on the second death.
Retirement fund proceeds paid directly to nominated beneficiaries bypass the estate and are not subject to estate duty. Always nominate beneficiaries on your retirement fund forms.
Strategies: Discretionary trusts (growth outside estate), annual donations (R100k exemption), retirement fund nominations to beneficiaries, life insurance with irrevocable nominations, PBO bequests in your will.
Within 12 months from date of death, or 30 days from assessment by SARS, whichever is later. Interest accrues from 12 months after death. The executor is responsible for payment from estate assets.