What is Estate Duty?

Estate duty is levied in terms of the Estate Duty Act, 1955, Act 45 of 1955 (the Act) and constitutes a tax which has been levied at a rate of ​20% on deceased estates. Under current legislation it is levied on the “dutiable amount of the estate” exceeding R3 500 000.

 

Last Updated: 18/04/2013 12:20 PM     print this page
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