Estate Duty Calculator | Du Preez Tax & Bookkeeping Services

Estate value

Gross estate valueAll property, worldwide, at market value on date of death

Less: debts & liabilitiesFuneral costs, admin costs, outstanding debts

Less: bequests to approved PBOs

Less: property accruing to surviving spouseSection 4(q) — fully deductible

Abatement

Standard abatement (per person)R 3,500,000.00

Include unused abatement transferred from a predeceased spouseSection 4A rollover — can add up to another R3.5 million

Estate duty table

Reference

Dutiable amount	Rate

Estate duty calculation

Result

Gross estateR 0.00

Less: liabilities- R 0.00

Less: PBO bequests- R 0.00

Less: spousal bequests- R 0.00

Net estateR 0.00

Less: abatement- R 3,500,000.00

Dutiable estateR 0.00

Estate duty payable

R 0.00

0.0% of the net estate

Note: Estate duty is levied at 20% on the first R30 million of the dutiable estate and 25% above that, after a R3.5 million abatement per person (Section 4A of the Estate Duty Act). Property accruing to a South African resident surviving spouse is fully deductible under Section 4(q), which is why many estates defer all duty until the second-dying spouse — at which point both abatements (up to R7 million combined) can potentially apply if the first-dying spouse's abatement was unused. This estimate doesn't account for CGT on deemed disposal at death, life policy proceeds, or other estate-specific deductions. Not tax or legal advice — get in touch with us for guidance specific to your estate.