Estate Duty Calculator
Estimate the estate duty on a South African estate: what is left after debts, the R 3,5 million abatement and bequests to a spouse, taxed at 20% and 25% above R 30 million.
The estate
Worked example
These are the calculator's starting values, so the results above match this example until you change an input.
A widower leaves a house, investments and a car worth R 8 000 000. Debts, funeral costs and the costs of winding up the estate come to R 500 000, so the net estate is R 7 500 000.
His late wife used her full abatement, so only his own R 3 500 000 applies. The dutiable estate is R 4 000 000, and estate duty at 20% is R 800 000.
How estate duty is worked out
Estate duty is a tax on what a person owns when they die. Start with the value of the assets, take off debts, funeral costs and the costs of winding up the estate, and take off everything left to a surviving spouse and to approved public benefit organisations. Then take off the abatement of R 3,5 million. What remains is the dutiable estate, taxed at 20% on the first R 30 million and 25% above that.
If a spouse died earlier and did not use their full abatement, the unused part can be added for the surviving spouse, so a couple can shelter up to R 7 million between them if the first spouse died on or after 1 January 2010.
What is not in the estate
Benefits from pension, provident, preservation and retirement annuity funds are generally not part of the estate for estate duty. Life policies paid directly to a named beneficiary can still count as property of the estate in some cases; your executor will check each policy.
Abatement (R 3,5 million) and rates (20% up to R 30 million, 25% above) from the Budget 2026 Tax Guide. Checked 18 October 2026. A general estimate, not tax or legal advice: capital gains tax on death, executor’s fees and the details of each asset are handled by the executor.
Related calculators
Frequently asked questions
How much is the estate duty abatement in South Africa?
R 3,5 million. A surviving spouse can add any part of a late spouse’s abatement that was not used, up to R 7 million in total.
Is anything left to a spouse taxed?
No. Bequests to a surviving spouse are deducted in full, so no estate duty is due on them at the first death.
Do beneficiaries pay estate duty?
Usually not. The estate pays it before the inheritance is handed over, and an inheritance is not income for income tax.
Is a retirement annuity part of my estate?
Generally no. Retirement fund benefits are paid by the fund under its own rules and are not counted for estate duty.