SAICA: Estate Duty Guide

---

SAICA: Estate Duty Guide

• 21 January 2026
• Tax
• South African Accounting Academy

Summary:
The South African Institute of Chartered Accountants (SAICA) has updated and published their Estate Duty Guide.

Article:

This Guide (version 3) provides guidance on Estate Duty as a type of tax in South Africa.

Contents:

1. Introduction
2. The levying of estate duty and the rate of the tax
3. The “dutiable amount of the estate” 
4. Property in an estate 
5. Deductions
6. Debts due by the deceased
7. Foreign property
8. Bequests that may be deducted
9. Books, pictures, statuary or other objects of art
10. An interest in property acquired by virtue of a donation
11. Improvements to property 
12. Property owned by a company and used for farming operations

Click here to download the 63-page document:

https://saicawebprstorage.blob.core.windows.net/uploads/resources/Estate-Duty-Guide.pdf 

Relevance to Auditors, Independent Reviewers & Accountants:

• Practitioners should adhere to the tax consequences regarding Estate Duty.
• Tax practitioners, Auditors, Independent Reviewers and Accountants should always be aware of the latest publications issued by regulators, professional bodies and standard-setting boards, such as SAICA, as well as the contents of any practical considerations contained within this guide.

0 COMMENTS

LEAVE A COMMENT