Dealing with SARS

Death does not end a person's tax affairs. The executor settles them, and SARS must be satisfied before the estate can be finalised. This page is mostly for executors; heirs meet it as a reason for delay.

What SARS requires

The executor tells SARS of the death and is registered as the person's representative. The person's income tax return up to the date of death is filed and any tax paid. If the estate earns income after the death, such as rent or interest, it is registered as a taxpayer itself. It then files its own returns.

If the estate is worth more than R3.5 million, an estate duty return is filed. The duty is paid from the estate before the heirs receive anything.

The words SARS uses

Representative taxpayer: The executor, who deals with SARS on the estate's behalf.
Pre-date-of-death return: The person's last income tax return, covering the tax year up to the day they died.
Post-date-of-death return: The estate's own return, for income earned after the death.
Estate duty: Tax on estates above R3.5 million: 20 percent up to R30 million and 25 percent above that.
Abatement: The R3.5 million that is free of estate duty. A surviving spouse's estate can use any part the first spouse did not.
Section 4(q): The rule that what passes to a surviving spouse is free of estate duty at the first death.
Tax compliance status: SARS's confirmation that returns are filed and tax paid. The Master expects it before the estate closes.

What to expect

SARS deals with the executor through eFiling and its branches. Registering the estate and getting the final assessment can take months, and the account cannot be finalised until it is done. This is one of the common reasons an estate takes longer than a year.

Most estates owe no estate duty. The final income tax return often produces a refund, which is paid into the estate late account.

Questions to ask the executor

Has SARS been told of the death, and have you been registered as representative?
Has the final income tax return been filed and assessed?
Does the estate earn income, and has it been registered?
Is estate duty payable, and has the return been filed?
Is SARS the reason the account has not been lodged?

If you are stuck

The executor raises the matter through SARS's own channels first: eFiling, the contact centre, or a branch appointment.
If SARS does not resolve it, its complaints management office takes complaints about service.
If that fails, the Office of the Tax Ombud reviews complaints about SARS at no charge.

Last checked 20 September 2026. The law behind these pages is the Administration of Estates Act 66 of 1965.