{"country":{"id":13,"continentId":5,"continentName":"Africa","continentSlug":"africa","name":"South Africa","slug":"south-africa","currencyCode":"ZAR","currencySymbol":"R","requiresRegion":false,"summary":"Includes the R3.5 million abatement and progressive estate duty. Excludes spouse deductions, rollover abatements, capital gains on death, and administration costs.","defaultMetaDescription":"Estimate South African estate duty using the basic abatement and progressive rates. Add assets and debts, then review excluded reliefs and other taxes."},"regions":[],"rules":{"base":{"id":18,"countryId":13,"regionId":null,"thresholdAmount":3500000,"taxRate":0.25,"dependantAllowance":0,"disclaimer":"Includes the R3.5 million abatement and progressive estate duty. Excludes spouse deductions, rollover abatements, capital gains on death, and administration costs.","effectiveFrom":"2026-01-01","model":{"kind":"estate","bands":[{"upTo":30000000,"rate":0.2},{"upTo":null,"rate":0.25}],"note":"Includes the R3.5 million abatement and progressive estate duty. Excludes spouse deductions, rollover abatements, capital gains on death, and administration costs.","sources":["https://www.sars.gov.za/types-of-tax/estate-duty/"],"reviewedOn":"2026-10-25"}}},"content":null,"url":"https://die.tax/country/south-africa","limitations":"Illustration only. A null model means a single-rate illustration with modelled allowances. A model with incomplete=true excludes state taxes."}