Families reading a will
The will may fix a percentage, name a professional executor or say nothing about remuneration. Each position changes the starting point.
See what the estate is actually paying
Executor Fees and Estate Administration Costs in South Africa
If a will does not fix executor remuneration, the current prescribed tariff is 3.5% of the gross value of estate assets plus 6% of income accrued and collected after death, subject to a R350 minimum.
That tariff is not the estate's whole cost. The Master's fee, VAT treatment, notices, valuations, security, tax work and property transfers must be shown separately.
Wills & Trust provides intake and referral support. It does not itself accept an executor appointment, administer an estate, prepare the L&D account or give legal, tax, conveyancing or fiduciary advice.
A practical cost check
Who This Executor-Fee Guide Is For
Executors planning liquidity
A valuable estate can still lack cash for fees, debt, rates, tax, maintenance and transfers. The costs need to be mapped before distribution.
Heirs checking an L&D account
Remuneration and expenses should appear transparently in the account. An heir may need to understand the basis before the inspection period ends.
The risk of waiting
If costs are estimated only at distribution, the estate may have to sell an asset, delay a transfer or ask heirs to fund a shortfall. If a fee basis is disputed, waiting until after the account has become final can also narrow practical options. Ask for the calculation and supporting quote early.
The statutory starting point
What May an Executor Charge?
Section 51 of the Administration of Estates Act first looks to remuneration fixed by the deceased in the will. If the will does not fix it, the current prescribed tariff applies and the Master taxes, meaning examines and allows, the remuneration.
3.5%
of the gross value of assets in the estate
6%
of post-death income accrued and collected
R350
minimum remuneration under the tariff
The tariff is not simply a percentage of the amount an heir receives. Debts can reduce the inheritance without reducing the gross asset base. Post-death rent, interest and other qualifying income form a separate component.
The Master may reduce or increase remuneration for special reasons and may disallow it wholly or partly if the executor failed to perform duties or performed them unsatisfactorily. This is a statutory discretion, not an automatic discount on request.
Compare a tariff with real quotes
Executor Fee and Estate Cost Calculator
Enter a first-pass inventory value, post-death income and amounts from written quotes. The calculator shows the prescribed benchmark and current Master's fee. It does not decide what is properly included in gross assets, whether the will fixes remuneration, what the Master will allow, or how VAT applies.
The percentage base matters
Gross Estate Value Is Not the Net Inheritance
Gross assets
The prescribed 3.5% component is based on the gross value of assets in the estate, subject to proper classification and the account. A property need not be sold for it to have a value.
Liabilities and expenses
Debt, tax, claims and administration costs reduce the amount available for distribution. They do not automatically reduce the tariff's gross asset base.
Post-death income
Income accrued and collected after death is a separate 6% tariff component. Do not confuse it with capital proceeds from selling an asset or income earned before death.
Policies paid directly to beneficiaries, retirement-fund benefits, jointly owned or community-property assets, foreign assets and deemed property can require careful treatment. A calculator cannot decide what the executor must account for.
Read the will first
Can Executor Fees Be Fixed or Negotiated?
The deceased may fix remuneration in the will. If the will does not, the prescribed tariff is the statutory starting point. A professional may offer a lower or differently structured amount, but the appointment, written terms, will and Master's taxation still matter.
A family member nominated as executor may appoint an agent to perform specialised work after appointment. Ask who is legally the executor, who is the agent, what each will do, whether the remuneration covers that work, and whether any additional professional charge is lawful and disclosed.
Put these points in writing
- The asset and income bases used
- The will clause or prescribed tariff relied on
- Any agreed reduction and its conditions
- VAT treatment and vendor details
- Executor, agent and separate specialist roles
- Third-party costs and approval thresholds
- How the remuneration will appear in the L&D account
Do not add 15% blindly
VAT on Executor Remuneration
The DOJ Master FAQ says VAT may be charged if the executor, or the agent assisting with administration, is registered for VAT. That does not justify adding VAT to every percentage in every estate without checking the actual invoice and tax treatment.
SARS's estate VAT guidance distinguishes regulated fees related to amounts that already include VAT from fees related to exempt, zero-rated or other amounts. The guide's worked examples still use the historical 14% rate, so they should not be copied as a current fee quote. South Africa's current standard VAT rate is 15%.
For this reason, the calculator does not manufacture a VAT number. Enter the VAT shown on a written quote, then have the executor or tax practitioner explain its basis.
The tariff is only one line
Other Deceased Estate Administration Costs
Master's fee
The current tariff starts at R600 for estates from R250,000 to below R400,000, then adds R200 for each complete further R100,000 beyond R400,000, capped at R7,000. The Master assesses the fee from the account.
Notices and records
Creditor and L&D inspection notices, certified records, searches, bank administration, postage or authorised online advertising can carry separate amounts.
Valuations
Property, business interests, shares, vehicles or movables may need defensible values. Appraisers appointed under the Act have a prescribed tariff, while other specialists should quote their scope.
Security
The Master may require an executor to furnish security unless a statutory or valid will-based exemption applies. The premium and renewal basis depend on the provider and risk.
Tax and accounting
Returns to date of death, the deceased estate's tax, estate duty, capital gains, supporting schedules and accounting records may require separate professional work.
Property and maintenance
Conveyancing, bond cancellation, Deeds Office charges, rates clearance, levies, insurance, utilities, repairs and sale costs may affect liquidity before an heir receives property.
Keep tax in a separate column
Estate Duty and Tax Are Not Executor Fees
Estate duty
SARS currently applies a R3.5 million section 4A abatement, 20% on the first R30 million of dutiable value and 25% above R30 million, after the statutory calculation and deductions.
Income tax
The deceased person's final period and income accruing to the estate after death are dealt with separately. SARS compliance can continue even where no estate duty is payable.
Capital gains
Death and later asset sales can have capital-gains consequences under current tax rules. Values, base costs, exclusions, spouse treatment and timing need review.
The executor calculates and pays amounts for which the estate is liable, but that does not turn the tax into professional remuneration. Ask for separate tax calculations and the basis for every line.
Follow each amount into the account
When Costs Arise in the Estate Process
1. Reporting
Inventory and appointment
Initial records, values, death notices, security and reporting determine the administration route.
2. Collection
Assets, claims and tax
Notices, bank work, valuations, maintenance, tax and debt verification begin to use cash.
3. Account
L&D disclosure
The executor records assets, liabilities, costs, remuneration and distribution for Master's examination and public inspection.
4. Distribution
Payment and transfer
Final tax, conveyancing, cash legacies and property transfers must be funded before closure.
Section 51 states that an executor is not entitled to remuneration before distribution under the relevant statutory process unless the Master approves earlier payment in writing.
A different appointment route
Costs in Estates Below R250,000
If an estate is below R250,000, the Master may dispense with Letters of Executorship and appoint a Master's representative under section 18(3). That threshold describes an administration route, not a tax exemption and not a promise of free administration.
The prescribed Master's estate-fee tariff starts at R250,000. Other expenses can still arise, including reporting help, notices required by the directions, debt and bank work, tax, valuations, property or vehicle transfers and professional assistance.
Use the Master's directions for the specific estate. Do not apply the full-estate calculator mechanically to a section 18(3) appointment without advice.
Build the estimate from evidence
Documents Needed for an Estate Cost Review
- The signed will and every codicil, especially the executor and remuneration clauses
- Letters of Executorship or Authority and the estate reference number
- Inventory with ownership, date-of-death values and supporting valuations
- Post-death bank statements, rent, interest, dividends and other income records
- Executor or agent engagement letter, fee quote, VAT invoice and disbursement schedule
- Draft or approved L&D account, tax calculations, creditor claims and property-transfer quotes
Know who holds the appointment
Who Performs the Work and What to Verify
Executor
The will may nominate a person, but legal authority comes from the Master's appointment. Verify the Letters, identity, security position, contact route and fee basis.
Agent and legal specialists
Ask which tasks the executor delegates, who remains accountable and whether an attorney's admission can be verified through the Legal Practice Council. Separate litigation or conveyancing scope must be clear.
Tax practitioner and conveyancer
Use SARS's practitioner search for tax work performed for reward. Property transfers require an admitted conveyancer, with a written quote and transaction scope.
Costs and delays interact
How Timing Changes Estate Costs
There is no reliable universal completion time. Appointment queues, incomplete records, creditor claims, tax, property, business interests, disputes and Master's requisitions all affect the case.
Delay can increase rates, levies, insurance, maintenance, security and professional time. It can also increase the 6% component if post-death income continues to accrue and is collected.
Ask for cost milestones
- Reporting pack accepted
- Executor or representative appointed
- Inventory and liquidity estimate confirmed
- Creditor and tax work substantially complete
- L&D account lodged and examined
- Inspection period completed
- Property and cash distributions funded
A date estimate should state its assumptions and dependencies. No fixed national turnaround is promised here.
Questions families ask first
Executor Fee and Estate Cost FAQs
Is the executor fee always 3.5% plus VAT?
No. The will may fix remuneration. If it does not, the prescribed tariff is 3.5% of gross assets and 6% of post-death income, subject to Master's taxation and statutory powers. VAT depends on the VAT status and treatment explained in the written invoice.
Is the fee calculated after debts?
The prescribed 3.5% component is based on gross estate assets, not the net amount left after debt. Correct classification and valuation still matter.
Can an executor charge before the estate is distributed?
Section 51 says remuneration is not payable before the relevant distribution stage unless the Master approves earlier payment in writing.
Who pays the executor fee?
Executor remuneration is generally paid from estate assets and appears in the administration account. It reduces what remains for distribution, even though an heir may not receive a separate invoice.
Can an heir object to the fee?
An interested person may inspect and object to the L&D account under the statutory process. The grounds, evidence, deadline and remedy need case-specific legal advice.
Does the calculator show the final inheritance?
No. It compares remuneration and entered administration costs. A final distribution requires the complete inventory, liabilities, tax, claims, will, marital position, asset sales and approved L&D account.
Bring the fee basis and the estate stage
Request an Estate Cost Review
Share enough context for a representative to identify the right next step, whether that is a fee explanation, liquidity estimate, L&D account review or deceased-estate administration referral.
This request does not create an executor appointment or attorney-client relationship, decide a dispute, stop an inspection deadline, promise a fee reduction or provide legal or tax advice.
Scope and limits
This guide explains the prescribed executor tariff, current Master's fee and common estate-cost categories. It cannot classify assets, interpret a will, tax remuneration, value property, decide VAT, calculate estate duty, resolve an objection or determine a final inheritance. Insolvent estates, foreign assets, business interests, trusts, customary-law issues, maintenance claims, disputed wills, litigation and Shari'ah distribution require tailored professional review.
No verified client result or testimonial is presented on this draft page. A future case study must come from a real engagement, use permissioned facts and avoid promising the same result.
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, fiduciary, accounting or conveyancing credential is claimed. - Professional reviewers
- Not yet assigned
A South African deceased-estates legal reviewer and registered tax practitioner must add names, credentials, professional bodies, registration or admission status and review dates. - Research date
- Official sources 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, especially section 51
- Administration of Estates Regulations: executor, appraiser and Master's fee tariffs
- Government Notice 1161 of 2017: current Master's estate-fee bands
- DOJ Master FAQ: executor remuneration and VAT
- DOJ Master: reporting and the section 18(3) route
- SARS VAT 413 Guide for Estates: VAT treatment of regulated fees
- SARS value-added tax: current standard rate
- SARS estate-duty rates, abatement, executor responsibility and timing
- SARS deceased-estates hub
- SARS tax-practitioner requirements and verification