What Is Estate Duty In South Africa

What is Estate Duty In South Africa?

Estate duty is tax levied by the South African Revenue Service on your estate after your death. The Estate Duty is levied on the dutiable value of an estate at a rate of 20% on the first R30 million and at a rate of 25% on the dutiable value of the estate above R30 million.

How long does an estate duty take to settle in South Africa?

If the estate duty assessment is issued within 1 year after the date of death, the estate duty must be paid within 30 days from the date of assessment.

If the estate duty assessment is not issued within the 1 year period, payment must be made within 1 year after the date of death to avoid the accumulation of interest.

What is excluded from estate duty in South Africa?

A deceased person who was not ordinarily resident in South Africa, any property situated outside South Africa will be excluded.

How can I avoid estate duty in South Africa?

Invest in a retirement annuity

Take out life insurance to cover the estate duty on assets

Form an inter vivos trust and use it to buy your growth lifestyle assets

Donate R100,000 per annum to your trust

Amend your will to bequeath R3,500,000 to your trust