Secure documents
Locate every original will and codicil, identity and marriage records, title deeds, policy documents, bank and investment records, tax details, contracts and debt statements. Do not write on, staple or alter an original will.
South African deceased estates
Help Administering a Deceased Estate in South Africa
If someone has died, you do not need to understand the whole process today. Start by protecting the original will and estate records, securing assets, arranging the death certificate and identifying the Master who has jurisdiction.
This guide explains what happens next, what the R250,000 threshold changes, and where the Master, executor, SARS, conveyancer and family each fit.
Wills & Trust handles intake, factual qualification and referral. It is not a law firm, tax adviser or estate administrator. The independent provider named in a written engagement performs the professional work.
First practical steps
What to Do Immediately After a Death
The first job is preservation, not distribution. A person named in the will is only nominated as executor and should not sell, divide or transfer estate assets before the Master grants the required authority.
Protect assets
Secure the home, vehicle, business records and valuables. Keep insurance, rates, levies and essential services under review. Record urgent spending and retain every receipt.
Register the death
Arrange registration with Home Affairs and obtain the official death certificate. A funeral service provider often assists, but the family should keep certified copies and confirm the details are correct.
Avoid premature payments
Do not use the deceased person's cards, online banking or account as though it were your own. Ask the Master or responsible institution about the approved route for reasonable funeral or urgent subsistence needs.
Master of the High Court
How to Report the Deceased Estate
A reportable estate should generally be reported within 14 days. The relevant Master is determined by where the deceased was ordinarily resident at death. The final 12 months of residence can affect where later newspaper notices must appear, but it is not the basic jurisdiction test.
- 01
Identify the correct office
Use ordinary residence at death, not the location of one convenient bank or heir. A deceased person who was not ordinarily resident in South Africa follows the foreign-estate rules. Do not report the same estate to several Masters.
- 02
Choose the available lodging route
DOJ Online accepts deceased-estate registrations and physical lodging by post, courier or hand may remain available. The Master may still require an original will, original security bond, certified hard copies or other originals for verification.
- 03
Lodge one coherent pack
Make the names, marital status, dates, asset values and proposed appointee details agree across every form. Keep a complete indexed copy, proof of lodging and the estate reference number.
- 04
Answer queries promptly
A query is not an appointment. Supply the missing evidence in the format requested and preserve the correspondence. If the will is disputed, the estate appears insolvent or relationships are contested, obtain legal advice early.
Do not rely on a photocopy of a missing will
The DOJ will guidance does not treat an ordinary copy as a valid original. A lost-original case may require evidence and a High Court application. Preserve every document and obtain advice before assuming the estate is intestate.
A case-dependent checklist
Documents Needed by the Master's Office
There is no single pack for every family. The forms depend on estate value, whether there is a valid will, the marriage or partnership, the proposed appointee, security and the beneficiaries.
Common core
- J294 Death Notice
- Death certificate and requested identity proof
- Marriage or partnership evidence where applicable
- Every original will, codicil or purported will
- J192 next-of-kin affidavit if there is no valid will
- J243 inventory with evidence supporting values
- Known-creditor details where required
Full executorship
- J190 Acceptance of Trust as Executor, usually in duplicate
- Certified identity document of the proposed executor
- Heir nominations if no available executor was nominated
- J262 undertaking and bond of security unless the Master accepts an exemption
- Any additional relationship, value or appointment evidence requested
Section 18(3) route
- J155 undertaking and acceptance of directions
- Certified identity document of the proposed representative
- Evidence supporting every asset value
- Known-creditor details and solvency confirmation
- Heir nominations and relationship documents where required
Forms and office procedures change. Confirm the current checklist with the Master immediately before lodging. J170 Letters of Authority and J238 Letters of Executorship are issued by the Master, not completed and issued by the applicant.
Nomination is not authority
Appointment of the Executor
A will can nominate an executor, but the Master makes the appointment. Until authority is issued, the nominee should preserve information and assets rather than administer or distribute them.
If the will names an executor
The Master ordinarily considers that nomination, subject to acceptance, identity, security and the Act. If the nominee has died, declined, become incapable or cannot be found, an alternative nomination process may be required.
If there is no available nominee
Heirs may nominate a person, but they do not make the appointment. The Master decides who receives authority. An executor may use an agent under power of attorney, but remains legally responsible for the administration.
Security
Security is not governed by a simple rule that every family member must provide it and every professional is exempt. The will, the appointee's relationship to the deceased, statutory exemptions and the Master's risk powers all matter.
The R250,000 distinction
Letters of Executorship and Letters of Authority
Gross value above R250,000
J238 Letters of Executorship
The full executorship route generally applies. The appointed executor follows the creditor-advertisement, account, inspection and distribution process in the Administration of Estates Act.
The estate value is a gross-value test. Debt does not simply reduce a larger estate into the small-estate route.
Gross value does not exceed R250,000
J170 Letters of Authority
The Master may dispense with appointing an executor and direct a section 18(3) representative to administer a qualifying smaller estate. This is a discretionary, supervised route, not an automatic exemption from every formality.
If new assets take the estate above R250,000 or insolvency emerges, the representative must tell the Master. The original directions may no longer be suitable.
The R250,000 figure affects the Master's administration route. It is not a SARS reporting, income-tax or estate-duty exemption.
Build the estate's true position
Collecting Assets and Identifying Debts
After appointment, the executor takes control of estate assets and records, confirms values, collects debts owed to the deceased and determines whether the estate can pay its obligations. Retirement-fund death benefits and some nominated benefits may be governed outside the estate, so do not assume that every benefit shown on a statement is an estate asset.
Trace and value
Confirm property, bank and investment accounts, policies, vehicles, business interests, digital assets, household property, debts owed to the deceased and foreign connections. Obtain date-of-death or other required values from appropriate sources.
Invite and test claims
In a full estate, section 29 notices are published in the Government Gazette and qualifying newspaper or permitted online publication. The stated creditor period must be at least 30 days and may be up to three months. A claim still needs to be checked, not paid automatically.
Use an estate account
When section 28 requires it, the executor or representative opens a transactional account in the estate's name with a South African bank and deposits estate receipts there. Estate money should not be mixed with a family member's or agent's personal funds.
Test solvency and liquidity
An estate may own valuable property but lack cash for debt, tax, rates, levies, maintenance and administration. Insolvency follows a separate process. Obtain advice before paying one creditor or heir in a way that prejudices others.
Tax is part of administration
SARS and Estate-Duty Requirements
Every death must be reported to SARS, even if the person was not registered for tax or no estate duty is expected. The Master-appointed executor or administrator is the representative taxpayer. An agent may assist under a valid power of attorney, but the executor remains responsible.
Tax period 1
Up to the date of death
Outstanding returns and liabilities are resolved under the deceased person's original tax numbers. The final ITR12 covers income and deductions to the date of death and the deemed capital-gains disposal where applicable.
Tax period 2
Income and gains after death
Rent, interest, trading income or gains after death can belong to the deceased estate. A linked post-death income-tax registration is required when taxable post-death income or a later capital gain arises. A deceased estate is not a provisional taxpayer.
Estate completion
REV267 and compliance
The executor prepares and submits the REV267 with the L&D account as required by SARS and the Master. The estate-specific Deceased Estate Compliance letter is the final SARS confirmation, not an ordinary tax-compliance PIN.
Estate duty and capital gains need separate calculations
The current estate-duty calculation includes a R3.5 million section 4A abatement, 20% on the first R30 million of dutiable value and 25% above that amount. These figures do not create a universal exemption because deemed property, deductions, spouse treatment, policies and directly liable beneficiaries can alter the result. Likewise, an inheritance is not automatically free of every capital-gains consequence. Use the tax year and facts that apply to the death and later disposal.
Read the estate-duty guideThe estate's central account
The Liquidation and Distribution Account
In a full estate, the executor must lodge the L&D account within six months after Letters of Executorship, unless the Master grants further time. The six months is a lodgement deadline, not a promise that the whole estate will be finished by then.
What the account shows
- Estate assets and realised values
- Liabilities and administration expenses
- Estate cash and reconciliation
- Post-death income and expenditure
- Estate-duty calculation
- How the will or intestate law distributes the balance
- Fiduciary or trust assets where relevant
Master examination
The Master examines the account and may issue a J242 query sheet. Lodged does not mean approved. The executor may need to answer, supply vouchers or amend the account.
Public inspection and objections
After examination, a section 35 notice is published and the account lies open at the Master's Office and, where applicable, the relevant Magistrate's Office for at least 21 days. An interested person may object before the period ends. Material amendments may require another inspection period.
Distribution
Once the statutory objection and review steps are resolved and the account is distributable, the executor pays creditors and transfers or distributes assets according to it. Money that cannot be delivered may have to be paid to the Guardian's Fund.
Property needs a conveyancer
Transferring Property to Heirs
A house does not move to an heir merely because the will names that person. The title, bond, values, debts, estate liquidity, L&D account and Deeds Office requirements all have to align.
Inheritance transfer
The transfer is based on the Master-examined L&D account. Under section 42(1), the conveyancer certifies that transfer to the heir or other entitled person accords with that account. A qualifying inheritance or estate redistribution is generally exempt from transfer duty, but a SARS exemption receipt is still part of the transfer process.
Sale by the executor
A sale follows different approval rules. Interested heirs generally approve the manner and conditions, with Master involvement in specified cases. Section 42(2) requires the Master's certificate that there is no objection to the transfer. A buyer does not automatically receive the inheritance transfer-duty exemption.
Before lodgement, the conveyancer may need municipal clearance, body-corporate levy clearance, bond cancellation documents, SARS documents and Deeds Office fees. Municipal certificates expire, and unpaid rates, levies, debt or a shortage of cash can delay transfer. A section 18(3) estate follows the Master's directions rather than mechanically repeating the full L&D route.
Milestones, not promises
How Long Estate Administration Takes
There is no reliable official national promise for total finalisation. Even an orderly estate must move through appointment, asset and tax work, creditor notice, account preparation, Master examination, public inspection and distribution.
Useful statutory and operational markers
- 14 days: the general period for reporting the death to the Master.
- At least 30 days: the minimum creditor-claim period in a section 29 notice, which may be stated for up to three months.
- Six months after Letters: the ordinary deadline to lodge the first L&D account, unless extended.
- At least 21 days: the account's public inspection period after examination and notice.
The DOJ 2026/27 performance plan has targets for complete section 18(3) appointments, Letters of Executorship and account examinations. Those are departmental performance targets, not guaranteed completion dates for an individual estate.
Ask the responsible administrator for milestone reporting: estate reported, authority issued, asset and creditor picture complete, SARS case active, account lodged, queries cleared, inspection complete, property lodged and distribution proved. That is more useful than an unsupported single completion date.
Where files commonly stop moving
Common Reasons Estates Are Delayed
Reporting defects
Wrong jurisdiction, incomplete forms, missing certified identities, commissioning errors or an original will that cannot be found.
Appointment problems
Nominee declinations, executor disputes, missing heir nominations, incapacity, security questions or incomplete Master responses.
Unknown value or debt
Slow institution replies, valuation disputes, previously unknown assets, late claims, insolvency or discovery that a small estate exceeds R250,000.
Tax not finalised
Outstanding returns, representative activation, estate-duty values, post-death registrations, audit, payment or the Deceased Estate Compliance letter.
Account objections
J242 queries, missing vouchers, amended accounts, objections during inspection, beneficiary disputes or court review.
Property dependencies
Title or bond documents, heir disagreement, insufficient cash, municipal or levy clearance, SARS documents, conveyancing queries or Deeds Office rejection.
System interruptions and office backlogs can also matter, but they are not inevitable in every office. A complete, indexed file and an accountable response trail cannot control the queue, but they can reduce avoidable repeat work.
Read the quote line by line
Deceased Estate Administration Costs
Executor remuneration, government fees, advertising, tax and third-party work are different costs. A responsible quote should separate them and state who receives each amount.
Executor remuneration
If the will does not fix remuneration, the prescribed tariff is currently 3.5% of the gross value of estate assets and 6% of post-death income accrued and collected, with a R350 minimum. The Master taxes, meaning reviews and allows, the remuneration and may increase, reduce or disallow it in statutory circumstances. VAT applies only where the executor or qualifying agent is VAT registered.
Other estate costs
- Master's fees under the current tariff
- Gazette, newspaper or qualifying online notices
- Security-bond premiums where required
- Valuations, accounting and tax work
- Conveyancing, bond cancellation and Deeds Office charges
- Rates, services, levies, maintenance and insurance
- Legal work for disputes, insolvency or court applications
Current Master's fee
For relevant deaths from 1 January 2018, the published schedule starts at R600 where gross estate value is at least R250,000 but below R400,000. From R400,000, R200 is added for each complete R100,000 above R400,000, subject to a R7,000 maximum. Confirm the current tariff for the death date before quoting.
Do not assume that every listed cost is payable by the heir or always borne in the same way. The will, L&D account, transaction documents and applicable law determine allocation.
Calculate the executor tariff and compare estate costsA clear first handoff
How We Help Executors and Families
Wills & Trust can collect the basic facts, identify the immediate stage and arrange a referral. The written engagement must name the independent executor, estate administrator, attorney, conveyancer, accountant or tax practitioner responsible for each task.
- 1. Short intake
We record who died, the family's relationship, whether the estate has been reported, the apparent estate size, known property and the immediate difficulty.
- 2. Provider referral
We route the enquiry to an independent provider suited to the estate stage and location. This does not itself appoint an executor or create a professional-client relationship.
- 3. Written scope
Before work begins, check the responsible person's identity and credentials, tasks, exclusions, fees, third-party charges, communication schedule and document handover.
Telephone capability for this number must be confirmed before publication. WhatsApp is the current verified website contact route.
Client proof
No unverified testimonial is used
The repository contains no traceable, permissioned deceased-estate testimonial or case study. Client proof should be added only after the underlying engagement and consent are verified.
Scope
General South African information
This page covers an ordinary South African deceased-estate process. Foreign estates, insolvent estates, disputed wills, maintenance claims, customary or religious marriage disputes, business rescue, cross-border tax, trusts and litigation need fact-specific professional advice.
Editorial and professional record
- Author
- Muhammad Khan
Director and Information Officer, K2023120042 (South Africa) (Pty) Ltd t/a willandtrust.co.za. Business and editorial role only; no legal, tax or fiduciary credential is claimed. - Professional reviewer
- Not yet assigned
Name, admission or designation, registration number, current professional body and review date remain pending. - Research date
- Official-source research checked 3 August 2026.
- Publication status
- Noindex professional-review draft. Not approved for publication.
Primary sources checked on 3 August 2026
- Administration of Estates Act 66 of 1965, current consolidated DOJ text
- Administration of Estates Regulations
- DOJ: How to report a deceased estate
- DOJ: Master's Office forms
- Chief Master Directive 9 of 2023
- Chief Master Directive 1 of 2025 on online estate advertisements
- DOJ 2026/27 Annual Performance Plan
- SARS: Estates, updated 13 March 2026
- SARS: Estate Duty and Deceased Estate Compliance
- SARS: current REV267 form
- SARS: deceased and insolvent estates ITR12 guide, effective 29 June 2026
- SARS: Transfer Duty Guide
- Government Notice R920 of 2014: R250,000 section 18(3) amount
- Government Notice 1161 of 2017: Master's fee schedule