I have been made executor

The executor winds up the estate. They gather what the person owned, pay what they owed, account to the Master, and hand the rest to the heirs. A will names the executor; without a will, the family nominates one and the Master appoints.

Do this now

  1. Report the estate and obtain letters of executorship. How to report a death.
  2. Open an estate late bank account and move the person's money into it. Dealing with the bank.
  3. Publish the estate opened notice in the Government Gazette and a newspaper in the district. Creditors have 30 days.
  4. Collect the assets, tell SARS, and settle the debts and the tax. Dealing with SARS.
  5. Draw up the liquidation and distribution account and lodge it with the Master within six months of your letters, or ask for more time.
  6. Once the Master passes it, publish the payout plan ready notice, wait 21 days, pay out, and send the Master proof.

Executor or representative

If the estate is worth R250,000 or less, the Master issues letters of authority instead. You then act as the Master's representative, usually with no notices and no formal account.

Security

The Master may ask an executor for security, a guarantee that the estate will be handled properly. A will can excuse it, and a spouse, parent or child of the person is excused by law.

The fee

The executor may charge up to 3.5 percent of the gross value of the assets. Add 6 percent of any income the estate earns after the death, and VAT if registered. It is a ceiling, not a fixed price.

A family member acting as executor may charge it, charge less, or waive it. Many appoint an attorney, a trust company or a bank as agent to do the work. The agent's fee is agreed with the executor and comes out of the same amount.

Children and missing heirs

Money due to a child under 18 is paid into the Guardian's Fund at the Master's office, unless the will created a trust for it. The child's guardian may claim from the fund for maintenance and schooling.

Money due to an heir who cannot be found is also paid into the Guardian's Fund, where it can be claimed for 30 years.

Where help comes from

Attorneys, trust companies and members of the Fiduciary Institute of Southern Africa administer estates for a fee. Legal Aid South Africa advises on estates at no charge; search for its advice line. The Master's office answers questions about its own forms and requirements.

Where this leaves you

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