The Frequently Asked Questions (FAQs) in this document have been compiled on the basis of questions that executors and the public at large have about the tax treatment of deceased estates.

The FAQs are drafted purely to assist executors and the public at large to obtain clarity and to ensure consistency on certain practical and technical aspects relating to estate duty and the income that may arise after the date of death. The FAQs are therefore not intended to be used as legal reference. More information about some of the aspects discussed in this document are available in the Guide to the Individual Income Tax Return for Deceased and Insolvent Estates – External Guide and the Comprehensive Guide to Capital Gains Tax (Issue 9).

The FAQs are also intended to solicit further questions regarding the practical aspects and tax treatment of deceased estates. The FAQs will therefore be updated periodically to address these questions, as well as any changes to the legislation. Any questions that have not been addressed in the FAQs can be e-mailed to the Estate Duty Mailbox (estateduty@sars.gov.za), for consideration.

All other forms, guides and interpretation notes referred to in these FAQs are available on the SARS website. Unless indicated otherwise, the latest issues of these documents should be consulted.

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Date of 1st issue: 6 August 2020
Date of 2nd issue: 7 July 2022
Date of 3rd issue: 19 April 2023