№03 Calculator · Estate duty
Estate duty, with the rules in plain English.
What does the estate owe SARS? See it after the abatement, the spouse rollover, and any portable unused abatement from a predeceased spouse.
Inputs
R
R
R
R
Use predeceased spouse's unused abatement?
Section 4A(2) — combined abatement caps at R7 000 000.
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Method
How this works
The Estate Duty Act follows a clear sequence:
- Start with the gross estate — every asset at market value.
- Subtract allowable deductions: funeral, debts, executor fees and admin costs (typical executor fee is 3.5% + VAT of the gross estate, capped at SARS rates).
- Subtract bequests to a surviving spouse (s4(q)) — these are effectively deferred to second death.
- Subtract bequests to registered PBOs (s4(h)).
- Subtract the abatement: R3 500 000, or up to R7 000 000 if the predeceased spouse left part of theirs unused (s4A(2)).
- What remains is the dutiable amount. Apply 20% to the first R30 000 000, 25% above that.
The calculator deliberately keeps deductions as a single number — it's an estimator, not a deceased-estate L&D. For a final assessment, the executor will itemise everything in the liquidation and distribution account.
FAQ
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