Executor's Fees Calculator
The executor's fee is capped by law, not set by the executor. This works out the maximum they may charge on your estate, and what a negotiated rate would save. The tariff is a ceiling, and it is negotiable.
Gross, before debts. A R2m house with a R1.5m bond still counts as R2m here, which is exactly why the fee often feels out of proportion to what heirs actually receive.
Married in community of property? The executor administers the whole joint estate, and fees are normally assessed on it rather than on the deceased's half, which roughly doubles the figure. Enter the joint estate, and ask the executor in writing which base they have used. More on joint estates.
Rent, interest and dividends the estate earns while it is being wound up. Leave at zero if there is none.
The statutory maximum is 3.5%. Anything above that on the capital is not permitted.
Banks, trust companies and most law firms are. A family member acting as executor usually is not, so no VAT is added.
The maximum they may charge
| Component | At full tariff | At 3.5% |
|---|---|---|
| Capital fee on gross assets 3.5% maximum | R70 000 | R70 000 |
| Income fee on post-death income 6% - this rate is separate and is not reduced by the capital rate you negotiate | R0 | R0 |
| Fee excluding VAT | R70 000 | R70 000 |
| VAT at 15% | R10 500 | R10 500 |
| Total | R80 500 | R80 500 |
What the fee does and does not cover
Covered by the executor's remuneration
The work of administering the estate: reporting it, obtaining Letters, advertising, collecting assets, paying creditors, drawing the liquidation and distribution account, and distributing.
Charged separately, on top
The Master's fee, the Government Gazette and newspaper notices, valuations, conveyancing on any property transfer, bank charges on the estate account, and often the preparation of the deceased's tax returns. Ask for a written list of what will be charged in addition to the percentage - this is where quotes diverge most.
What the tariff comes to at different estate sizes
| Gross estate | 3.5% fee | Plus VAT | At 2.5% incl VAT |
|---|---|---|---|
| R250 000 | R8 750 | R10 063 | R7 188 |
| R500 000 | R17 500 | R20 125 | R14 375 |
| R1 000 000 | R35 000 | R40 250 | R28 750 |
| R2 000 000 | R70 000 | R80 500 | R57 500 |
| R3 000 000 | R105 000 | R120 750 | R86 250 |
| R5 000 000 | R175 000 | R201 250 | R143 750 |
| R10 000 000 | R350 000 | R402 500 | R287 500 |
Assumes a VAT-registered executor and no post-death income. Figures verified 15 August 2026.
Frequently asked questions
Is the 3.5% executor's fee negotiable?
Yes. It is a statutory maximum under section 51 of the Administration of Estates Act, not a fixed price. Negotiate when the will is drafted and get the agreed rate in writing, ideally recorded in the will itself.
Is the fee calculated on the gross or the net estate?
Gross. It is 3.5% of the gross value of assets, before debts are subtracted. A heavily bonded property therefore attracts a fee on its full value even though the heirs receive only the equity.
Does VAT get added?
Only where the executor is a registered VAT vendor. Banks, trust companies and most law firms are, so VAT at 15% is added. A family member acting as executor usually is not registered, so no VAT applies.
What is the 6% income fee?
A separate fee on income the estate earns after the date of death, such as rent, interest or dividends. It is charged on that income, not on the capital, and is shown separately in the liquidation and distribution account.
Can a family member charge the fee?
Yes. A family member appointed as executor is entitled to the same tariff. Many waive it, but there is no obligation to.
What if I think the fee charged is too high?
Check it against the tariff on the liquidation and distribution account, which must show it. If it exceeds 3.5% of gross assets plus 6% of post-death income, object to the Master in writing during the 21-day inspection period.
Where these figures come from
- Administration of Estates Act 66 of 1965, section 51 and the prescribed tariff - executor's remuneration
- SARS: VAT rate - 15%, unchanged in Budget 2026
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.