Estate duty thresholds: what the 2026 budget means for families
Regulatory Updates 1 min read
the current position
The estate duty abatement remains at R3.5 million per individual. Estates valued below this threshold are not subject to estate duty. For estates above R3.5 million, estate duty is levied at 20% on the first R30 million and 25% on amounts exceeding R30 million.
planning considerations
While the thresholds have not changed in the 2026 budget, inflation means that more estates are gradually crossing the R3.5 million threshold. Families with property and retirement savings should review their estate plans regularly to understand potential tax implications.
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