We list 892 law firms across South Africa that handle wills & estates matters. Choose your province and town to see the firms near you, or read the guide below first.
This guide explains how to make a valid will in South Africa and what happens to an estate after someone dies, including the Master of the High Court, executors and estate taxes. It also explains who inherits when there is no will.
Last reviewed 17 October 2026 by the CallMyLawyer editorial team. How we research.
A will lets you decide who inherits your assets, who will be the executor of your estate and who should look after your minor children. Under the Wills Act 7 of 1953, anyone aged 16 or older who is mentally capable can make a will.
If you die without a valid will, your estate is divided according to the Intestate Succession Act 81 of 1987. That may not match what you would have wanted, and it can cause delays and disputes, especially in blended families or where there are life partners who were never married.
A will also makes it possible to leave money for minor children in a testamentary trust. Without one, money inherited by a minor is usually paid into the Guardian's Fund, administered by the Master of the High Court, until the child turns 18.
The Wills Act sets strict signing rules. The will must be in writing and signed at the end by the person making it. If the will has more than one page, each page must be signed. Two competent witnesses, aged 14 or older, must be present together when the will is signed and must also sign it.
A person who signs as a witness, or who writes out the will for the testator, and who is also a beneficiary, can lose their inheritance under section 4A of the Act, unless a court is satisfied there was no undue influence or the benefit is no more than they would have received without a will. For this reason it is safest to use witnesses who inherit nothing.
If a document does not meet the formalities but clearly reflects the person's intentions, a High Court can still order the Master to accept it under section 2(3) of the Wills Act. This requires a court application, which costs time and money, so it should not be relied on.
Keep the original signed will somewhere safe and tell your executor or family where it is. Banks, trust companies and law firms commonly keep originals for clients. Copies are not normally accepted by the Master unless a court allows it.
Under the Intestate Succession Act, if the person leaves a spouse but no children, the spouse inherits everything. If they leave children but no spouse, the children inherit equally. If there is both a spouse and children, each spouse receives the greater of a child's share or R250,000, and the children share the rest, according to the Department of Justice.
If the deceased was married in community of property, the surviving spouse already owns half of the joint estate. Only the deceased's half is divided under the intestate rules.
If there is no spouse and no children, parents, siblings and then more distant relatives inherit in a set order. Customary marriages, polygamous marriages and civil unions are recognised for these purposes. Since the Reform of Customary Law of Succession Act 11 of 2009, intestate estates of people who lived under customary law are also divided under the Intestate Succession Act.
A death must be reported to the Master of the High Court within 14 days, at the Master's office in the area where the person normally lived. The death notice, death certificate, original will and an inventory of assets are submitted.
The Master's process depends on the size of the estate. According to the Department of Justice, estates worth more than R250,000 need letters of executorship and follow the full procedure in the Administration of Estates Act 66 of 1965. For estates under R250,000, the Master may instead issue letters of authority under section 18(3), which allows a simpler process. Some Magistrates' Offices handle small estates where there is no valid will.
The executor collects the assets, opens an estate bank account, places notices calling on creditors to lodge claims, pays debts and taxes, and prepares a liquidation and distribution account. That account lies open for inspection at the Master's office and a Magistrates' Office before it is finalised. Only then are the heirs paid.
A simple estate often takes six months to a year. Estates with businesses, property in several places, disputes or tax problems can take much longer.
Estate duty is charged under the Estate Duty Act 45 of 1955. SARS states that R3.5 million is deducted from the net value of the estate, and the rest is taxed at 20% on the first R30 million and 25% above that. Assets left to a surviving spouse are generally deductible, so many estates pay no estate duty. Duty is due within one year of death, or 30 days after the assessment if that is later.
Death is also treated as a disposal for capital gains tax purposes, so gains on assets such as investments or second properties may be taxed in the deceased's final income tax return. The executor must also submit any outstanding tax returns.
Executors are entitled to remuneration set by regulation under the Administration of Estates Act, currently up to 3.5% of the gross value of the estate plus 6% of income earned after death, with VAT added if the executor is registered. The Master must approve it. The fee can be negotiated, and it is worth agreeing on a lower rate in writing when you draw up your will.
The Master's own fees are set by regulation and change from time to time.
Step 1: Find the original will and gather the death certificate, ID documents, marriage certificate and details of assets and debts.
Step 2: Report the estate to the Master within 14 days of the death.
Step 3: The Master issues letters of executorship or letters of authority to the person who will administer the estate.
Step 4: The executor opens an estate bank account and advertises for creditors to lodge claims.
Step 5: Debts, taxes and costs are paid, and assets are sold or transferred as needed.
Step 6: The liquidation and distribution account is lodged with the Master and advertised for inspection.
Step 7: Once there are no objections or they are resolved, the heirs are paid and property is transferred into their names.
When drafting a will, ask whether your marriage system affects what you can leave, whether you need a testamentary trust for children, and how your retirement fund and life policies fit in, because those may pay out outside the will.
When dealing with an estate, ask whether it qualifies for the small estate process, what the executor's fee will be, how long the process is likely to take, and how any property will be transferred.
If you think a will is invalid or was made under pressure, ask about the time and cost of challenging it before the estate is finalised.
Drafting a simple will is often done for a fixed fee, and some banks and financial institutions draft wills free if they are named as executor. Estate administration is usually charged as executor's remuneration, which by regulation under the Administration of Estates Act is capped at 3.5% of the gross estate plus 6% of income after death, excluding VAT, and is subject to the Master's approval. This rate can be negotiated. Property transfers out of the estate attract separate conveyancing fees. Disputes over wills are usually billed per hour.
Yes, if it meets the Wills Act formalities. It must be signed at the end by the person making it, every page must be signed, and two witnesses aged 14 or older must be present together and sign it.
A simple estate commonly takes six months to a year. Estates with property in several places, businesses, disputes or tax issues can take considerably longer.
The Intestate Succession Act decides. A spouse with no children inherits everything; with children, each spouse receives the greater of a child's share or R250,000 and the children share the rest. If there is no spouse or children, parents and other relatives inherit in a set order.
The regulated maximum is 3.5% of the gross value of the estate plus 6% of income earned after death, plus VAT where applicable. The Master must approve the fee, and you can agree on a lower fee when you draw up your will.
The Master treats estates worth less than R250,000 differently. Instead of a full executorship, the Master can issue letters of authority under section 18(3) of the Administration of Estates Act, which makes the process simpler and quicker.
Heirs do not pay income tax on an inheritance, but the estate may owe estate duty and capital gains tax before it is distributed. The executor pays these from the estate.
This guide explains how the law generally works and is not legal advice. Speak to an attorney about your own matter.
