| Tax | First R30 million | Above R30 million | Threshold |
|---|---|---|---|
| Estate duty | 20% | 25% | R3,500,000 abatement |
| Donations tax | 20% | 25% | R150,000 a year, natural person |
| Donations tax, juristic person | 20% | 25% | R20,000 a year, casual gifts |
| Item | 2026/27 | 2025/26 |
|---|---|---|
| Donations exemption, natural person | R150,000 | R100,000 |
| Donations exemption, juristic person | R20,000 | R10,000 |
| Estate duty abatement | R3,500,000 | R3,500,000 |
| Estate duty rates | 20% and 25% | 20% and 25% |
| Spousal donations | Exempt if the recipient is a resident | Exempt |
| Deduction | Effect |
|---|---|
| Section 4(q), bequest to a surviving spouse | Fully deductible, no limit |
| Portable abatement | An unused abatement passes to the surviving spouse |
| Funeral and deathbed expenses | Deductible |
| Debts due at death | Deductible |
| Bequest to an approved public benefit organisation | Deductible |
| Administration and executor fees | Deductible |
Data maintained by TradeAnswers · updated as the figures change