How Much Do Lawyers Charge for a Deceased Estate in South Africa?

Lawyers and executors administering a deceased estate in South Africa are remunerated under a statutory tariff published by the Master of the High Court under the Administration of Estates Act 66 of 1965: 6% on the first R250,000 of gross assets, 3.5% on the next R250,000, 2.5% on the next R750,000, and 1.5% above R1,250,000, with VAT added on top and Master’s fees, advertising, and other disbursements billed separately. On this scale, a R2 million estate generates roughly R53,750 in executor fees before VAT, after which Master’s filing fees, Government Gazette and newspaper advertising, and any transfer duty or sundry disbursements are added. The Master may reduce fees on larger estates under section 80(2) of the Act where the work does not justify the full tariff, and Burger Huyser Attorneys’ Wills & Estates department administers deceased estates across all Gauteng branches.
How the South African Executor Fee Structure Works
The executor fee tariff is set centrally by the Master of the High Court under the Administration of Estates Act 66 of 1965 and its regulations. It is published by the Department of Justice and Constitutional Development and applies uniformly across all nine provinces — attorneys and professional executors do not negotiate their own price for this work. The fee is calculated on the gross value of the estate, not the net value, and is calculated before any debts, bequests, or estate duty are settled.
In practice, the terms “executor” and “administrator” are used interchangeably: the function — securing assets, lodging the will, advertising, preparing the Liquidation and Distribution Account — is the same regardless of title. Whether the executor is a firm attorney, an independent professional executor, or another duly appointed person, the statutory tariff is identical and VAT is added on top where the executor is registered for VAT. The Master’s published tariff page is the controlling reference for any engagement, and any quote you receive should be reconciled against it before signing anything.
Key point: The fee is set by statute, not by the firm. If a quoted figure is higher than the scale below, ask the practitioner to justify the deviation in writing before signing an engagement letter.

The Standard Master’s Tariff Scale
| Gross estate value band | Executor fee rate (before VAT) |
|---|---|
| First R250,000 | 6% |
| R250,001 – R500,000 (next R250,000) | 3.5% |
| R500,001 – R1,250,000 (next R750,000) | 2.5% |
| Above R1,250,000 | 1.5% |
The bands are applied cumulatively: each percentage applies only to the portion of the gross estate that falls within that band, not to the full estate at the marginal rate. This is the same structure used in the Master’s official fee tables.
Worked Example: A R2 Million Estate, Step by Step
A worked example is the fastest way to see what the scale actually means in rands. The figures below use the standard tariff only — disbursements are listed separately so you can see how they accumulate.
| Line item | Calculation | Amount |
|---|---|---|
| Gross estate value | — | R2,000,000 |
| Executor fee — first band | 6% × R250,000 | R15,000 |
| Executor fee — second band | 3.5% × R250,000 | R8,750 |
| Executor fee — third band | 2.5% × R750,000 | R18,750 |
| Executor fee — fourth band | 1.5% × R750,000 | R11,250 |
| Subtotal: executor fee | — | R53,750 |
| VAT @ 15% on executor fee | 15% × R53,750 | R8,062.50 |
| Master’s filing fee (per Master’s published tariff) | Provincial tariff | R200 – R800 |
| Advertising (Government Gazette + local newspaper) | Statutorily required | R1,000 – R2,500 |
| Transfer duty (only if immovable property transferred) | SARS duty rates on property value | Variable |
| Estate bank account charges, executor’s travel, sundry disbursements | — | Variable |
On this estate, the executor fee alone (before VAT and disbursements) is R53,750 — a useful benchmark when comparing quotes. The same calculation produces an executor fee of roughly R18,750 on a R500,000 estate and roughly R97,250 on a R5 million estate, before VAT and any section 80(2) reduction.
Section 80(2) Reduction: When the Master Reduces the Fee
Section 80(2) of the Administration of Estates Act gives the Master of the High Court the discretion to reduce the statutory executor fee where applying the full tariff would be unreasonable in light of the work actually involved in administering that specific estate. The provision exists because the percentage scale can produce disproportionately large fees on bigger estates — a R20 million estate at 1.5% on most of its value yields a fee that often bears little relationship to the hours actually worked.
In practice, the section 80(2) power is most often exercised on larger estates, typically beyond roughly R1 million in gross value, where the percentage tariff would otherwise yield a disproportionately large fee. The reduction is applied for either by the executor or by an interested party such as a beneficiary or heir, and the application is lodged at the relevant Master’s office in the province where the deceased was ordinarily resident at the date of death.
Important: The Master’s discretion is not automatic. An estate of R3 million does not automatically get a reduction, and an estate of R800,000 is not categorically excluded from one — each file is evaluated on its own facts. The Master weighs the work involved against the fee that would otherwise be charged.
Burger Huyser Attorneys’ Wills & Estates team advises executors and beneficiaries on whether a section 80(2) reduction is realistic for a specific estate before quoting, not after — a reduction applied for late in the process is harder to obtain than one flagged at the outset.
Costs Beyond the Executor’s Fee
The executor fee under the scale is only one component of the total cost of winding up an estate. The Master, advertisers, banks, and (where immovable property is involved) SARS each charge their own fees, and these are billed separately as disbursements.
- Master’s filing fee — the fee charged by the Master’s office to open the estate file, lodge the will, and issue the Letters of Executorship. The current tariff ranges from roughly R200 to R800 depending on the province and the Master at the time of lodgement.
- Advertising — publication of the estate in the Government Gazette and in a local newspaper circulating in the district where the deceased lived is statutorily required before final distribution. Cost varies by newspaper but typically totals R1,000 – R2,500 across the two placements.
- Bank charges — fees on the dedicated estate bank account, debit-card transactions, electronic transfers, and any forex conversion where assets are held offshore.
- Transfer duty — only relevant where immovable property forms part of the estate and registration of transfer to heirs or to a purchaser is required. Calculated on the property value at SARS’s current duty rates, separately from the executor fee.
- Section 21 inspection fee — payable when lodging the Liquidation and Distribution Account for Master’s approval before final distribution.
- Postage, courier, valuation, and sundry disbursements — typically small individually but can add R1,000 – R5,000 in aggregate across a full administration.
What Affects the Final Executor Fee in Practice
The statutory scale is fixed, but the work involved in administering a particular estate varies widely. The factors that most often move the effective fee — even before any section 80(2) reduction — are:
- Whether the executor is an attorney charging under the scale, or a family member / named beneficiary appointed by the Master, who may then instruct an attorney and pay that attorney separately from any executor remuneration they have renounced.
- Complexity of the estate — sole heir versus multiple heirs, business interests, offshore assets, or disputes among beneficiaries all add work.
- Whether a will exists, is valid, and is clean — intestate estates (no will) require additional Master’s work and additional fee lines under the Intestate Succession Act 81 of 1987.
- Whether immovable property needs to be transferred before distribution — conveyancing work is billed separately and is not absorbed into the executor fee.
- Time to finalisation — Master’s office turnaround varies by province and by office workload, and longer files naturally absorb more executor and administrative time.
- Whether a section 80(2) reduction is granted, and by how much.
Executor vs Independent Professional — What’s the Difference?
In South African deceased estate law, “executor” is the role conferred on the person appointed to administer the estate — either named in the will or appointed by the Master under the intestacy rules where there is no will. It is not a separate professional grade. A family member can serve as executor with the Master’s approval, although they typically then engage an attorney to handle the legal work and pay that attorney separately from any executor remuneration they may have renounced.
Many testators appoint the firm that drafted their will as the executor of their estate. This is a common commercial arrangement in South Africa and is a service Burger Huyser Attorneys provides from its Wills & Estates department across Gauteng. An independent professional executor service — a firm whose core business is estate administration — charges the same statutory tariff plus VAT. There is no separate “professional executor” rate.
Where the Work Happens: Provincial Master’s Office Jurisdiction
The Master with jurisdiction over a deceased estate is the Master’s office in the province where the deceased was ordinarily resident at the date of death. Master’s offices are organised per province under the Department of Justice and Constitutional Development (the official deceased estates portal is justice.gov.za/master/deceased.html). Gauteng-based estates are typically administered by the Master’s office in Johannesburg or Pretoria, depending on the magisterial district of the deceased’s last domicile.
For Centurion-area estates, the Master’s Pretoria office typically issues Letters of Executorship and approves the Liquidation and Distribution Account. Executors lodge documents physically or via the Master’s electronic filing system at the relevant provincial office. The attorney’s physical location does not determine the Master — even if a Cape Town firm handles the work, the Master’s office in the deceased’s province retains jurisdiction.
Local filing layer: For Gauteng-based matters, confirm the magisterial district of the deceased’s last domicile before lodging — Johannesburg and Pretoria Master’s offices each serve specific districts within the province, and lodging at the wrong office delays the issue of the Letters of Executorship.
Timeline: How Long It Takes
| Estate profile | Typical time to finalisation |
|---|---|
| Straightforward estates with a valid will and no disputes | 4 – 6 months from date of death |
| Estates with immovable property, business interests, or overseas assets | 12 – 18 months |
| Estates with disputes among heirs or Master queries on the Liquidation and Distribution Account | 18 – 24 months or longer |
Master’s office turnaround is frequently the rate-limiting step: advertising periods, account lodgement, and Master’s approval each carry statutorily prescribed waiting periods that cannot be shortened by the executor. Burial, banking, and family logistics in the first 30 days after death are typically handled outside the formal Master’s process and do not count against the timeline above.
When to Engage an Attorney for a Deceased Estate
- Immediately on death — the family or named executor needs prompt guidance on preserving assets, securing the will, notifying banks and insurers, and lodging the death certificate with the Master.
- Where there is no will — the Master will appoint an executor, and the attorney handles the intestate process under the Intestate Succession Act 81 of 1987.
- Where immovable property forms part of the estate and transfer is required — registration of transfer to heirs or to a purchaser requires an admitted attorney and a conveyancer.
- Where there are disputes among heirs, business interests, or overseas assets — these almost always require legal guidance beyond what a family executor alone can manage.
If a family member has died and you need to administer the estate, or you want a clear upfront estimate of what the executor fees will run to for a specific estate size, Burger Huyser Attorneys’ Wills & Estates team can help. The firm’s Deceased Estate Administrator (Lance Pearson) and the department’s directors handle estates from the Linden head office (011 888 0246), Centurion (012 644 4990), Pretoria (Menlyn) (012 471 5700), Sandton (011 253 3080), Bedfordview (011 201 7190), Alberton (011 439 3990), and Midrand (010 022 4082). Every file is quoted on the Master’s statutory tariff plus VAT and disbursements, with section 80(2) reductions flagged where they are realistic for the estate size. Initial consultations are typically booked through the Centurion branch or the Linden head office; bring the death certificate and any will to the first meeting.
Frequently Asked Questions
Are lawyers’ fees for administering a deceased estate regulated in South Africa?
Yes. Executor and administrator fees are set by the Master of the High Court under the Administration of Estates Act 66 of 1965, not negotiated between attorney and client. The standard tariff is 6% on the first R250,000 of gross assets, 3.5% on the next R250,000, 2.5% on the next R750,000, and 1.5% above R1,250,000, with VAT added on top.
Can the executor fee be reduced on a large estate?
Yes, under section 80(2) of the Administration of Estates Act the Master of the High Court may reduce the statutory fee where applying the full tariff would be unreasonable for the work actually involved. Reduction is typically applied for on estates above roughly R1 million in gross value, but each file is evaluated on its own facts and the discretion is not automatic.
What does the executor actually do for the fee?
The executor secures the deceased’s assets, notifies banks and insurers, lodges the will and death certificate with the Master, prepares the Liquidation and Distribution Account, obtains Master’s approval after the statutory advertising period, and distributes the net estate to heirs in terms of the will (or under the Intestate Succession Act where there is no will).
Can a family member serve as executor instead of hiring a professional?
Yes. The Master may appoint a nominated family member as executor if they are suitable and properly nominated. That person has the same statutory duties as a professional executor and may still engage an attorney for the legal work at separate cost.
What happens if there is no will?
The Master of the High Court appoints an executor to administer the estate under the Intestate Succession Act 81 of 1987. The estate is distributed to the surviving spouse, descendants, parents, or siblings in a fixed statutory order; the executor’s fee tariff is the same.
How long does it take to finalise a deceased estate in South Africa?
Straightforward estates with a valid will typically finalise within 4 to 6 months. Estates involving immovable property, business interests, or disputes usually take 12 to 18 months, sometimes longer. Master’s office turnaround is frequently the rate-limiting step because of the statutorily prescribed advertising and inspection periods.
Does Burger Huyser Attorneys administer deceased estates?
Yes. The firm’s Wills & Estates department administers deceased estates from offices in Linden/Randburg (the head office), Sandton, Centurion, Pretoria (Menlyn), Bedfordview, Alberton, and Midrand, with a dedicated Deceased Estate Administrator (Lance Pearson) supporting the practice across all branches. Initial consultations are booked through the relevant branch; the firm works on the Master’s statutory tariff, not on a fixed quote.
General Information Disclaimer: This article describes the general fee structure for deceased estate administration in South Africa under the Administration of Estates Act 66 of 1965 and the Master of the High Court’s published tariff. It is general information, not legal advice for a specific estate — executors, beneficiaries, and family members should confirm the current tariff, Master’s filing fees, and any section 80(2) discretion directly with the Master of the High Court (justice.gov.za/master/deceased.html) and consult a qualified attorney about their specific situation.
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