Winding Up a Deceased Estate in South Africa: The Master's Process (2026)

Winding up a deceased estate in South Africa runs through the Master of the High Court, a public official whose office supervises the process from the initial report of a death to the final distribution of assets to heirs.

Information last verified on 23 July 2026. This page provides general legal information about South African wills and estates law and does not constitute legal advice in an individual case.

Reporting the Death: 14 Days

Section 7 of the Administration of Estates Act 66 of 1965 requires the surviving spouse, or, if there is none, the nearest relative or connection living in the district, to report a death to the Master within 14 days. Separately, whoever has control of the premises where the death occurred must also report it within 14 days, unless they already know a report has been made. The estate is reported to the Master's office for the area where the deceased was ordinarily resident at the date of death.

Documents Typically Required

The Master's own guidance lists the documents needed to report an estate, including a completed Death Notice (form J294), an original or certified copy of the death certificate, proof of marriage if applicable, all original wills and codicils, a completed inventory of the deceased's assets (form J243), a list of creditors if any, and, where there is no valid will, a next-of-kin affidavit (form J192). Where security is required from the executor, an undertaking and bond of security (form J262) is also needed. The Department of Justice and Constitutional Development has also introduced a Deceased Estates Online Registration system to handle some of this reporting electronically.

The R250,000 Threshold: Two Different Routes

How an estate is administered depends on its value:

Where the gross value of the estate does not exceed the amount the Minister of Justice has fixed by notice in the Gazette, currently R250,000, the Master may dispense with appointing an executor and instead give directions for how the estate is to be liquidated and distributed under section 18(3). Above that figure, the Master appoints an executor and issues Letters of Executorship, and the fuller process described below applies.

A separate, lower figure applies only at Magistrates' Court service points: these have jurisdiction only where the deceased left no valid will and the gross value of the estate is below R125,000, and there is no Paperless Estates Administration System available. This R125,000 figure is not the same as the R250,000 section 18(3) threshold, and the two should not be confused.

Security: Does the Executor Need a Bond?

An executor is generally required to furnish security (a bond) for the proper administration of the estate. The Act carves out the most common case: a parent, spouse or child of the deceased appointed as executor is not required to provide security unless the Master specifically directs it, or the will itself requires it. This exemption is the practical default in most family estates.

Executor Remuneration: 3.5% Plus 6%

The executor's fee is not negotiable in the abstract; it is fixed by regulation 8(1) of the Administration of Estates Act Regulations, unless the will itself sets a different fee. The tariff is:

• 3.5% of the gross value of the assets in the estate; plus
• 6% of any income the estate collects after the date of death; subject to
• a minimum fee of R350, regardless of how small the estate is.

This is separate from, and in addition to, the Master's own fee described below.

Estate Administration: the Steps and the Timing

Once appointed, the executor takes several statutory steps, each with its own timing:

1. Estate bank account: the executor must open an estate account once holding estate funds above a threshold that the Chief Master sets by directive, rather than a fixed amount in the Act itself.
2. Notice to creditors (section 29): the executor advertises, in the Gazette and in a local newspaper, calling on creditors to lodge claims within a period the executor sets, which must be not less than 30 days and not more than three months from the latest publication. This is not a flat 30-day rule; the executor chooses the exact length within that range.
3. Liquidation and distribution (L&D) account (section 35): once claims are in, the executor draws up the L&D account, showing how the estate's assets and liabilities are to be dealt with. This account must lie open at the Master's office, and at the relevant magistrate's office where applicable, for not less than 21 days, so that anyone with an interest in the estate can inspect it and object if needed.
4. Timing of the account itself: the executor must lodge the L&D account with the Master within 6 months of being appointed, or such further period as the Master allows.

No total duration is promised or promisable. The 6-month figure is a deadline for lodging the account, not a guarantee the whole estate will be finalised by then. Objections to the account, the sale of property, tax clearance, or the estate proving insolvent can all extend the process well beyond six months, and this guide does not offer a single expected timeline for a full wind-up.

The Master's Own Fee

Separately from the executor's remuneration above, the Master's office itself charges a smaller statutory fee under Schedule 2 to the Administration of Estates Act Regulations, in force since 1 January 2018:

This is a fixed administrative charge paid to the Master's office, distinct from and much smaller than the executor's own 3.5%/6% remuneration above; the two should not be added together as if they were one figure.

Related Reading

For the formalities that make a will valid in the first place, see making a valid will. For what happens when there is no valid will at all, see intestate succession. The wills and estates section and the South Africa Laws hub link the wider site.

This guide is general legal information, not legal advice. For advice on your own situation, consult an attorney, or contact Legal Aid South Africa (0800 110 110) if you cannot afford one.

Frequently Asked Questions

How soon must a death be reported to the Master of the High Court?

Within 14 days, by the surviving spouse or nearest relative, and separately by whoever has control of the premises where the death occurred.

What is the R250,000 threshold for a deceased estate?

Where an estate is worth R250,000 or less, the Master can dispense with full administration and issue Letters of Authority under section 18(3) instead of the fuller Letters of Executorship process used for larger estates.

How much does an executor charge to wind up an estate?

The regulated tariff is 3.5% of the gross value of the estate's assets plus 6% of any income collected after death, with a minimum fee of R350, unless the deceased's will fixes a different fee.

Does an executor always have to put up a bond of security?

Not always. A parent, spouse or child of the deceased appointed as executor is generally exempt from providing security, unless the Master specifically directs it or the will itself requires it.

How long does it take to wind up a deceased estate in South Africa?

There is no fixed or promised timeline. The executor must lodge the liquidation and distribution account within 6 months of appointment, or a further period the Master allows, but objections, property sales or insolvency can extend the overall process well beyond that.

Is the R125,000 estate threshold the same as the R250,000 threshold?

No. R125,000 is a separate, lower figure that determines whether a Magistrates' Court service point (rather than a Master's office) has jurisdiction, and only where there is no valid will. The R250,000 figure governs the simplified section 18(3) process at the Master's office.