Country tax profile · 2026
South Africa inheritance tax
How South Africa taxes inheritance
Estate duty 20% up to ZAR 30M, 25% above; ZAR 3.5M abatement Bequests to surviving spouse fully deductible (rollover); no separate child relief
Compiled by MyNomadWorld for South Africa and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How South Africa compares
141 of 197 countries we track have no inheritance or estate tax. South Africa is not one of them.
Who is a tax resident of South Africa?
Ordinarily resident, OR physical presence test: >91 days in SA in current tax year and each of the 5 preceding years, plus >915 days total across those 5 years.
Related South Africa taxes
Moving to South Africa?
Get matched with a vetted South Africa tax & immigration advisor who handles residency and the exit from your current country.
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What is the inheritance tax rate in South Africa?
Estate duty 20% up to ZAR 30M, 25% above; ZAR 3.5M abatement Bequests to surviving spouse fully deductible (rollover); no separate child relief