Abatement of Legacies Calculator
When an estate is solvent but too small to pay every bequest in the will, the legacies are reduced proportionately. This is called abatement. Enter what the estate holds and what the will promised, and this works out what each legatee actually receives.
Everything the estate holds, before anything is paid out.
Include the executor's fee, the Master's fee, advertising, funeral costs, tax owing and every creditor. All of this is paid before any legatee gets anything.
Tick preferent only where the will expressly directs that a particular legacy be paid before the others. Most legacies are not preferent, and if in doubt leave it unticked.
Result
| Legatee | Promised | Actually receives | Shortfall |
|---|---|---|---|
| Cash legacy to a friend | R200 000 | R144 444 | -R55 556 |
| Cash legacy to a niece | R300 000 | R216 667 | -R83 333 |
| Cash legacy to a charity | R400 000 | R288 889 | -R111 111 |
| Residue to the heirs | R0 |
The order everything gets paid in
This is the part that decides who loses out, and it is not negotiable by the will.
- Funeral costs, administration costs and creditors. Paid in full first, always. A will cannot rank a beneficiary ahead of a creditor.
- Maintenance claims. A surviving spouse's claim under the Maintenance of Surviving Spouses Act 27 of 1990 and a dependent child's maintenance claim rank ahead of heirs and legatees, and are reduced proportionately against each other if the estate cannot meet both.
- Legacies. Specific bequests. If the estate cannot cover them all, they abate proportionately, unless the will makes one preferent.
- The residue, to the heirs. Whatever is left. The heirs are therefore the first to lose out when an estate turns out smaller than expected, and they lose everything before a legatee loses anything.
Related situations this calculator does not cover
- Ademption. Where the specific thing left to a legatee no longer exists at death, because it was sold or given away, the legacy simply fails. The legatee gets nothing in its place and this is not abatement.
- An insolvent estate. Where liabilities exceed assets, section 34 applies and the estate is dealt with under insolvency ranking rules. No beneficiary receives anything.
- Non-cash legacies. A bequest of a specific item cannot be abated by 60%. In practice the executor either sells it and distributes proceeds, or the legatee pays in the difference, or the will's own terms decide. Take advice where the legacies are things rather than amounts.
- Marriage in community of property. Only the deceased's half of the joint estate is available. Enter that half, not the whole joint estate.
Frequently asked questions
What is abatement of legacies?
When a solvent estate cannot cover every bequest the will promised, the legacies are reduced proportionately so that each legatee receives the same percentage of what they were left. Creditors and administration costs are paid in full first.
Who loses out first, the heirs or the legatees?
The heirs. They take the residue, which is what is left after the legacies are paid, so the residue is exhausted before a single legacy is reduced.
Is this the same as the R3.5 million estate duty abatement?
No, and the shared word causes real confusion. The section 4A abatement is a tax allowance that reduces estate duty. Abatement of legacies is what happens when the estate cannot cover the bequests. They are unrelated.
Can the will change the order?
A will can make a particular legacy preferent, so it is satisfied before the others. What a will cannot do is rank any beneficiary ahead of a creditor, or defeat a maintenance claim by a surviving spouse or dependent child.
What if the estate is insolvent?
Abatement does not apply. Where liabilities exceed assets the executor must deal with the estate under section 34 of the Administration of Estates Act, and no beneficiary receives anything under the will.
What happens to a bequest of a specific item that the estate no longer owns?
That is ademption, not abatement. The legacy simply fails and the legatee receives nothing in its place, unless the will provides otherwise.
Where these figures come from
- Administration of Estates Act 66 of 1965, sections 34 and 35
- Maintenance of Surviving Spouses Act 27 of 1990 - ranking of the survivor's maintenance claim
Related
This page is general information about South African law, not legal, tax or financial advice, and it does not create any professional relationship. Every estate is different and the outcome can turn on facts not covered here. Figures verified 15 August 2026 against the Administration of Estates Act 66 of 1965, the Estate Duty Act 45 of 1955, the Intestate Succession Act 81 of 1987, the Wills Act 7 of 1953, the Master of the High Court and SARS. Rates and thresholds change. Before you act on anything here, confirm it with the Master's office handling the estate or with an attorney.