We are sorry for your loss. This guide is for you if someone close to you has died, or if you have been named as an executor. It sets out what has to be done and in what order, so you can see to the family’s needs first. Take it one step at a time. Most of these steps can’t be rushed, and that’s normal.
The first few days
Register the death. A doctor completes a notice of death. It must be given to Home Affairs within 72 hours, usually by the family or the funeral parlour. Home Affairs registers the death and issues a death certificate, free of charge. Get several certified copies, because you’ll need them often.
Claim funeral policies. If the person had funeral cover, contact the insurer or the funeral parlour straight away. You’ll usually need the death certificate, the person’s ID and a claim form.
Tell the bank and the employer. The person’s bank accounts become part of their estate, and only the executor can deal with them. The bank usually freezes the accounts once it knows, so debit orders from them stop. If your household relies on anything paid from those accounts, such as the bond or school fees, arrange another way to pay. Don’t cancel insurance policies until you know whether they pay out.
Don’t take money from their accounts. Even if you know the PIN, don’t use their cards or draw cash. If you need the person’s money for the funeral, the Master’s office can authorise the bank to pay the funeral parlour directly.
Report the estate within 14 days
A family member or other interested person must report the estate to the Master of the High Court within 14 days of the death. Use the Master’s office for the area where the person normally lived. You only need to report an estate if the person left assets or a will.
You’ll usually need:
- a death notice (form J294) and the death certificate
- the original will and any codicils (later changes to it), if there is a will
- an inventory of the person’s assets (form J243)
- a marriage certificate, if they were married
- a next-of-kin affidavit (form J192), if there’s no will
- the heirs’ nomination of an executor, if the will doesn’t name one
Finding the will. Look through the person’s papers, and ask their attorney, bank or financial adviser, who may keep the original. If there’s no valid will, the Intestate Succession Act decides who inherits.
Letters of executorship or letters of authority
The Master checks the documents and the will, then appoints someone to deal with the estate. This is usually the executor named in the will, or someone the heirs nominate.
- If the estate is worth more than R250,000, the Master issues letters of executorship to an executor, who follows the full process below.
- If it’s worth R250,000 or less, the Master can issue letters of authority instead. The person appointed, called a Master’s representative, can wind up the estate with less paperwork.
Nothing should be paid out, sold or handed over until these letters are issued.
What the executor does
A family member can be the executor. If they aren’t a professional, the Master expects them to get help from an attorney, a trust company or an accountant. They may also have to lodge a bond of security, which protects the estate. This isn’t needed if the will excuses them, or if they’re the person’s spouse, parent or child.
The executor:
- collects the assets and keeps the estate’s money in a separate estate bank account
- advertises in the Government Gazette and a local newspaper, giving creditors 30 days to claim
- values the assets, pays valid debts and deals with SARS
- draws up a liquidation and distribution account, showing what came in, what was paid and who gets what
- lodges that account with the Master, normally within six months of being appointed
- advertises the account, which then lies open for inspection for 21 days, so anyone can object
- pays out the heirs within two months after that
The executor’s fee. The will can set it. If it doesn’t, the tariff allows up to 3.5% of the gross value of the estate’s assets, plus 6% of income collected after the death. VAT is added if the executor charges it. Ask about the fee early.
Tax: the final return and estate duty
The executor must tell SARS about the death, even if no estate duty is due. They then file the person’s final tax return, covering income up to the date of death. Any income the estate earns after that, such as interest or rent, is taxed separately in the estate’s name.
Estate duty is a tax on the estate itself. After debts, costs and other deductions, the first R3.5 million isn’t taxed. The rest is taxed at 20%, and at 25% on any part above R30 million. What goes to a surviving spouse is deductible, so an estate left entirely to a spouse may pay none. Estate duty is due within a year of the death. Before the estate is finalised, SARS confirms that all the person’s tax has been settled.
Assumptions: the estate’s assets are worth R4,000,000: a house, investments and a car. The person wasn’t married, and everything goes to their two adult children. After debts, the executor’s fee and other costs, the estate is worth R3,600,000. The will doesn’t set the executor’s fee.
- Executor’s fee, at the maximum: 3.5% × R4,000,000 = R140,000, plus VAT if charged.
- Estate duty: R3,600,000 − R3,500,000 = R100,000 taxable. At 20%, that’s R20,000.
- If the same estate had gone to a surviving spouse, the spouse deduction would mean no estate duty.
This leaves out capital gains tax and property transfer costs, which the executor would also work out.
Life policies, retirement funds and other benefits
Life policies. If the person named a beneficiary, the insurer pays that person directly, outside the estate. If no one was named, the payout goes into the estate. Contact each insurer with the death certificate and the person’s ID.
Retirement funds. Money in a retirement fund doesn’t form part of the estate, and the will doesn’t decide who gets it. The fund’s trustees must find everyone who depended on the person, consider any nomination form, and share the money fairly. The law gives them 12 months to trace dependants, so this can take a while. Contact every fund the person belonged to, including funds from past jobs.
UIF. If the person contributed to UIF, a surviving spouse or life partner can claim dependants’ benefits within 18 months of the death. A dependent child can claim if the spouse or partner doesn’t.
Money for young children. If a child under 18 inherits and there’s no trust, the money may go into the Guardian’s Fund. The Master looks after it until the child can claim it.
How long it takes
Even a simple estate takes months. Creditors have 30 days to claim. The account can take up to six months to prepare. It then lies open for 21 days, and payouts can follow up to two months later. Add these steps up, and it’s easy to see why estates often take six to 12 months. Property transfers, a business, debts or disagreements can make it longer.
Looking after yourself
Grief is tiring, and the paperwork can feel endless. A few things can help:
- Ask the executor for regular updates, and keep a note of what’s been done.
- If you can, avoid big money decisions in the first months, such as selling a home or investing a payout.
- Be careful of anyone who contacts you out of the blue, asking for money to speed things up or release funds. Check with the Master’s office or the executor first.
- Accept help from family and friends with the practical tasks.
This guide is general information to help you understand your options. It isn’t advice for your situation. Figures are for the 2026/27 tax year (1 March 2026 to 28 February 2027) and were checked on 28 September 2026.