Estate duty calculator
Enter the value of the estate, its liabilities and what goes to a surviving spouse or to public benefit organisations. You get the estate duty SARS charges.
Estate duty is levied on the property of South African residents and on the South African property of non-residents.
How it's calculated
- Start with the value of the property and take off liabilities, bequests to public benefit organisations and property that goes to a surviving spouse.
- Take off the basic deduction of R 3 500 000. What is left is the dutiable amount.
- The duty is 20% on the first R30 million of the dutiable amount and 25% on the rest.
An example
An estate of R12 million with R1 million of debt pays R1 500 000 in estate duty: 20% of R7,5 million.
Frequently asked questions
Is there estate duty on what I leave to my spouse?
No. Property that goes to a surviving spouse is deducted before estate duty is worked out.
Is estate duty the same as capital gains tax on death?
No. Death also counts as a disposal for capital gains tax, which is worked out separately, with a larger annual exclusion in the year of death.
What are allowable deductions?
Liabilities of the estate, bequests to public benefit organisations and property accruing to a surviving spouse, plus the basic deduction of R 3 500 000.
Key terms
- Dutiable amount
- The value of the estate after all deductions, on which estate duty is charged.
- Basic deduction
- A fixed amount of R 3 500 000 that every estate can deduct.
Up-to-date official data
Data checked against the official source on .
We check the official sources automatically, every day.
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