Written
by Roy Bregman,
admitted attorney with over 51 years’ experience in wills and deceased estates.
Last updated: 8 October 2026. Figures reflect
the 2026/27 tax year.
|
KEY TAKEAWAYS
●
When someone dies, up to
four tax charges can arise: income tax on the deceased’s final return,
capital gains tax on a deemed sale of assets at death, income tax on what the
estate earns afterwards, and estate duty.
●
For deaths on or after 1
March 2016, the executor must register the estate with SARS as a separate
taxpayer as soon as it earns income after death, such as rent or interest.
●
Estate duty is 20% on the
dutiable estate up to R30 million and 25% above that, after a R3.5 million
basic deduction. Everything left to a surviving spouse is deductible.
●
An executor who pays
heirs before SARS is settled can be held personally liable, so the tax must
be finalised before the estate is distributed.
|
A deceased estate in South
Africa can be taxed in up to four ways: the deceased person’s final income tax,
capital gains tax triggered by the death, income tax on what the estate earns
afterwards, and estate duty. The executor, the person appointed by the Master
of the High Court to wind up the estate, is responsible for all of them.
Many families assume that tax
ends at death. It does not, and the estate cannot be finalised until SARS is
satisfied. This guide explains how each tax works, what our highest courts have
said recently, and what an executor should do.
What taxes are payable when someone dies in South Africa?
Four separate tax events can
arise when a person dies, each with its own period, form and rules. The table
below compares them.
|
Tax
|
What it covers
|
Period or trigger
|
Key figures (2026/27)
|
Return
|
|
Income tax:
the deceased’s final return
|
Salary,
pension, interest, rent and other income earned while alive
|
1 March to
the date of death
|
Normal
individual rates and rebates
|
ITR12
|
|
Capital
gains tax on death
|
Growth in
value of assets, treated as sold at market value on death
|
Date of
death
|
R440 000
year of death exclusion; R3 million primary residence exclusion
|
Declared in
the final ITR12
|
|
Income tax:
the deceased estate
|
Interest,
rent and dividends earned after death
|
Day after
death until the estate is finalised
|
R23 800
interest exemption; no rebates
|
Estate’s
own ITR12
|
|
Estate duty
|
Net value
of the estate
|
Date of
death
|
R3.5
million deduction; 20% to R30 million, 25% above
|
REV267
|
Who is responsible for a deceased person’s tax?
The executor is responsible for
settling all tax owed by the deceased and by the estate. In tax law the
executor is a “representative taxpayer”, meaning a person who handles tax
obligations on behalf of someone else.
The executor pays the tax from
estate funds, not from their own pocket. However, under the Tax Administration
Act, an executor who pays out estate money or assets while tax is still owing
can be held personally liable for that tax, up to the value of what was paid
out.
When must a deceased estate register for income tax?
The executor must register the
deceased estate with SARS as a new taxpayer as soon as the estate earns taxable
income after the date of death. If the estate earns no income after death, a
separate registration is not needed.
What changed for deaths from 1 March 2016?
For deaths on or after 1 March
2016, the deceased estate is a separate taxpayer with its own tax reference
number, linked to the deceased’s number. Before that date, income earned after
death was generally taxed in the hands of the heirs instead.
What documents does SARS need?
SARS must first mark the
deceased’s own tax number as deceased. The executor then applies to register
the estate, through eFiling or at a SARS branch, with:
●
the death certificate;
●
the letter of executorship,
which is the Master’s document authorising the executor to act;
●
a certified copy of the
executor’s identity document and proof of the executor’s address;
●
a power of attorney, if an
agent acts for the executor; and
●
the liquidation and
distribution account, which lists the estate’s assets, debts and who inherits
what, once it is available.
How is a deceased estate’s income taxed after death?
The estate pays income tax on
its post-death income, such as interest, rent and dividends, at individual
rates but without the personal rebates, the annual tax credits that individuals
receive.
The estate’s first tax year runs
from the day after death to the end of February, and it files a return each
year until the liquidation and distribution account becomes final. The estate
is not a provisional taxpayer, so it does not pay tax in advance during the
year.
The estate does qualify for the
interest exemption of R23 800 a year, reduced proportionately for a tax year
shorter than twelve months. If income has already vested in an heir, meaning
the heir has an unconditional right to it, that income is taxed in the heir’s
hands rather than the estate’s.
Does capital gains tax apply when someone dies?
Yes. On death, the law treats
the deceased as having sold all of their assets at market value on the date of
death, even though nothing was actually sold. This “deemed disposal” can create
a capital gain that must be declared in the deceased’s final income tax return.
Which exclusions reduce capital gains tax on death?
Several reliefs apply:
●
Surviving spouse:
assets left to a spouse pass without capital gains tax, and the spouse takes
over the deceased’s original cost.
●
Year of death exclusion:
the first R440 000 of net gains is excluded, an increase from R300 000
announced in Budget 2026.
●
Primary residence:
the first R3 million of the gain on the deceased’s main home is excluded, up
from R2 million.
●
Heirs’ base cost:
heirs take over other assets at their market value on the date of death. This
becomes their “base cost”, the starting value from which any future gain is
measured.
How much estate duty is payable in South Africa?
Estate duty is charged at 20% on
the dutiable value of an estate up to R30 million and 25% on the amount above
R30 million. The dutiable value is what remains after deducting the estate’s
debts, administration costs and a basic deduction of R3.5 million.
Everything left to a surviving
spouse is deductible, so many married couples pay no estate duty on the first
death. Any unused part of the R3.5 million deduction carries over to the
surviving spouse, giving up to R7 million on the second death.
When is estate duty due?
The executor submits the estate
duty return, form REV267, with the liquidation and distribution account. Duty
is payable within one year of death, or within 30 days of SARS’s assessment if
that is later, and late payment attracts interest at 6% a year.
Capital gains tax owed on death
is a debt of the estate, so it reduces the value on which estate duty is
calculated.
What have South African courts said recently about estate and trust taxes?
Two 2024 judgments from our
highest courts carry practical lessons for executors, trustees and heirs.
Thistle Trust v Commissioner for SARS (Constitutional Court, 2024)
The facts: In The Thistle Trust v
Commissioner for the South African Revenue Service [2024] ZACC 19,
property trusts passed capital gains to the Thistle Trust, an inter vivos
trust, meaning one created by a living person rather than by a will. Thistle
passed the gains on to individual beneficiaries, who paid the tax. SARS said
Thistle itself should have paid.
The decision: The
Constitutional Court agreed with SARS. It held that the “conduit principle”,
the rule that lets a trust pass a gain through to a beneficiary who is taxed
instead, applies only at the first level of a trust structure. A gain cannot be
passed down a chain of trusts.
Why it matters: Many
wills leave assets to testamentary trusts, which are trusts created by a will.
Before distributing gains through layered structures, executors and trustees
should check where the tax will fall, because trusts are taxed at higher
effective rates than individuals.
Wiese v Commissioner for SARS (Supreme Court of Appeal, 2024)
The facts: In Wiese and Others
v Commissioner for the South African Revenue Service [2024] ZASCA 111,
a company under SARS audit transferred its only significant asset to its
holding company before any assessment was issued. SARS sued individuals who, it
said, had knowingly helped move the asset.
The decision: The Supreme
Court of Appeal held that a tax debt exists once the tax is owed by law, even
before SARS issues an assessment. The assessment only fixes the amount and
makes it collectable.
Why it matters: For
executors, the lesson is that the deceased’s tax liability exists at death,
whether or not SARS has assessed it yet. Distributing assets before tax is
settled, or helping heirs move assets out of reach, can expose the people
involved to personal liability.
What should an executor do, step by step?
Deal with tax from the very
start of the estate, not at the end:
1.
Report the estate.
Lodge the death notice with the Master within 14 days of death and obtain
letters of executorship.
2.
Notify SARS. Ask
SARS to mark the deceased’s tax number as deceased.
3.
File the deceased’s
returns. Submit all outstanding returns, including the final return from 1
March to the date of death, declaring the deemed disposal of assets.
4.
Register the estate.
Register it as a separate taxpayer as soon as it earns income after death and
file its returns every year.
5.
Value the assets.
Obtain market valuations at the date of death for capital gains tax and estate
duty purposes.
6.
Settle estate duty.
Lodge the liquidation and distribution account with the Master, usually within
six months of your appointment, with the REV267, and pay any duty on time.
7.
Protect the cash.
Keep enough money in the estate to cover all tax, and obtain SARS’s
confirmation that everything is paid before distributing to heirs.
8.
Get help early.
Involve an experienced estates attorney and a tax practitioner from the outset.
Why does getting deceased estate tax right matter?
Getting the tax right is what
allows an estate to be finalised and the heirs to be paid. Mistakes cause
delays, interest and penalties, and can make the executor personally liable.
Most estate tax problems come
down to timing: paying heirs too early or dealing with SARS too late. Sensible
planning, a properly drafted will and a knowledgeable executor avoid most of
them.
Frequently asked questions
Does a deceased estate need its own tax number in South Africa?
Yes, if the person died on or
after 1 March 2016 and the estate earns income after death, such as interest,
rent or dividends. The executor must register the estate with SARS as a
separate taxpayer, and it receives its own tax number linked to the deceased's
number. If there is no income after death, separate registration is not
required.
Who pays capital gains tax when someone dies in South Africa?
The deceased person's estate
pays it. On death, the law treats all assets as sold at market value, and any
gain is declared in the deceased's final income tax return. The executor pays
the tax from estate funds. Assets left to a surviving spouse are exempt, and
the year of death and primary residence exclusions reduce the gain.
How much estate duty is payable in South Africa?
Estate duty is 20% of the
dutiable estate up to R30 million and 25% of the amount above that. The
dutiable estate is the net value after debts, costs, bequests to a surviving
spouse and a basic deduction of R3.5 million. Any unused deduction passes to the
surviving spouse, allowing up to R7 million on the second death.
Can an executor be held personally liable for a deceased estate's tax?
Yes. An executor who pays out
estate money or assets to heirs while tax is still owing can be held personally
liable for that tax, up to the value of what was paid out. Executors should
keep enough funds in the estate to settle every SARS liability, and confirm
with SARS that all taxes are paid before final distribution.
How long does it take to finalise the tax of a deceased estate?
It depends on the estate, but
finalising the tax often takes several months to a year. The executor must
submit the deceased's final return, register the estate if it earns income, and
settle estate duty, which is payable within one year of death. Delays usually
come from outstanding returns, late valuations or SARS queries.
Need help with a deceased estate?
You do not have to carry the
burden of a deceased estate alone. Bregman Moodley Attorneys Inc. has guided
families and business owners through wills, estate planning and estate
administration since 1974, and we work alongside experienced tax practitioners
to settle SARS correctly the first time.
Whether you have just been
appointed as an executor or want to plan your own estate so that your family
pays less tax, speak to us today:
●
Call: +27 (0)11 646 0335
●
Email: roy@bmalaw.co.za
●
Visit: bregmans.co.za
Bee at Ease! Taking the Sting
Out of Legal Problems Since 1974.
This article is general information and not
legal or tax advice. Tax figures change each year, so please take advice on
your specific circumstances.
For
web publishing only. Not part of the article.
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Deceased
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How is a
deceased estate taxed in South Africa? SARS registration, CGT and estate duty
explained. Call Bregman Moodley Attorneys: 011 646 0335.
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How Is a
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Primary keyword
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deceased estate tax South
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Secondary keywords
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estate duty South Africa
●
capital gains tax on death
South Africa
●
executor tax obligations
●
SARS deceased estate
registration
●
deceased estate income tax
return
●
estate duty R3.5 million
deduction
●
tax on inheritance South
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Does a deceased estate need
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●
Who pays capital gains tax
when someone dies in South Africa?
●
How much estate duty is
payable in South Africa?
●
Can an executor be held
personally liable for a deceased estate's tax?
●
How long does it take to
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4. Further improvements for AI visibility, SEO and conversions
E-E-A-T signals (experience, expertise, authoritativeness, trust)
●
Add a short author box
under the article with Roy’s photo, year of admission (1974), practice areas
and a link to the biography page.
●
Add a “Reviewed by” line
naming the tax practitioner who checked the figures. A second named expert
strengthens trust for tax topics in particular.
●
Keep the SAFLII links and
name the statutes (Income Tax Act, Estate Duty Act, Tax Administration Act). AI
systems favour pages that cite primary sources.
●
Show the firm’s physical
address, phone number and founding year in the footer, matching the schema
exactly.
Freshness
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Keep the visible “Last
updated” date and update dateModified in the schema whenever figures change.
●
Diarise a review after
every February Budget. Estate duty, interest exemption and CGT exclusion
figures are the details AI tools most often quote, so stale figures cost
citations.
AI-answer optimisation (ChatGPT, Claude, Gemini, Perplexity, Google AI
Overviews)
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ChatGPT search and Copilot.
Internal links to add
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Wills and
deceased estates (from “wills” in the CTA)
●
Winding
up of deceased estates (from “wind up the estate” in the introduction)
●
Will information
(from “properly drafted will” in the conclusion)
●
Private trusts
(from “testamentary trusts” in the Thistle Trust section)
●
Estate
planning articles and Fees
(in the CTA)
●
Link back to this article
from the earlier family trust deregistration article and the other wills and
estates articles.
Conversion enhancements
●
Floating click-to-call
button on mobile, where most consumer searches happen.
●
Short contact form with a
“I am” drop-down, so you can tell executors, estate planners and business
owners apart and follow up differently.
●
Lead-magnet form for the
checklist PDF, tagged with a lead source so you can measure which articles
produce enquiries.
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Add WhatsApp as a contact
option; many South African consumers prefer it to email.
Ready-to-paste HTML: click-to-call button, lead-magnet form and contact
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Replace /YOUR-FORM-HANDLER with
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button{background:#E06D10;color:#fff;border:0;border-radius:4px;padding:12px
20px;font-weight:bold;cursor:pointer;font:inherit}
.bma-box button:hover{background:#B05509}
.bma-consent{display:block;font-size:.85rem;color:#555;margin:0 0
12px}
.bma-sr{position:absolute;left:-9999px}
.bma-call{display:none}
@media (max-width:768px){
.bma-call{display:block;position:fixed;bottom:16px;right:16px;left:16px;z-index:9999;text-align:center;
background:#E06D10;color:#fff;font:bold
1rem Arial,sans-serif;padding:14px;border-radius:30px;
text-decoration:none;box-shadow:0 4px
12px rgba(0,0,0,.25)}
}
</style>
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LinkedIn post and hero image prompt
5. LinkedIn post
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Death doesn’t end the tax
bill. Here’s what your family needs to know.
When someone passes away,
families expect to deal with grief, the funeral and the will. Very few expect
to deal with SARS.
Yet up to four different taxes
can apply:
1. Tax on the person’s income
up to the day they died
2. Tax on the growth in value
of their assets, as if everything had been sold that day
3. Tax on any interest or rent
the estate earns afterwards
4. Estate duty of 20% on
larger estates, after the first R3.5 million
The good news? What you leave
to your husband or wife is largely protected, and a well-planned will can
save your family a great deal of money and stress.
The warning? If the person
winding up the estate pays out the family before SARS is settled, they can
end up paying the tax out of their own pocket.
A little planning now spares
your loved ones a lot of trouble later. When last did you look at your will?
#EstatePlanning #SouthAfrica
#Wills
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No foreign-currency figures appear, so no rand
conversion was needed. Add the article link in the first comment, not the post
body.
6. Hero image prompt
No image idea was supplied, so the scene below
is a suggestion. Swap in your own scene if you prefer.
Photorealistic version (recommended)
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Photorealistic editorial
photograph, 4K, 16:9 aspect ratio, high resolution. A South African woman in
her late forties sits at a warm wooden dining table in a sunlit Johannesburg
home, calmly sorting through her late father’s estate papers. In front of her:
neat stacks of documents with no legible writing, a closed leather folder, a
calculator, a pair of men’s reading glasses resting on the papers and a cup
of rooibos tea. In the soft-focus background, a framed family photograph on a
sideboard and a window looking onto a jacaranda tree. Mood: thoughtful,
organised and reassuring rather than sad. Natural late-afternoon light,
shallow depth of field, focus on her hands and the papers, warm neutral tones
with subtle orange accents (#E06D10) in a cushion or the folder spine. Shot
on a 50mm lens at f/2.0, professional legal-blog style. No text, no logos, no
watermarks, no legible writing on any document.
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Illustration variant
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Clean, modern flat-vector
editorial illustration, 4K, 16:9. An open folder labelled only with a simple
house icon and a coin icon sits on a desk, with four neat paper cards fanning
out of it, each marked with a simple symbol: a payslip, an upward growth arrow,
a small house with a key, and a scale of justice. A pair of reading glasses
and a pen rest beside the folder. Palette of burnt orange (#E06D10), deep
amber (#B05509), cream and charcoal on a soft off-white background, generous
negative space on the left for page layout. Calm, trustworthy, professional.
No words, no letters, no numbers, no logos, no watermarks.
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