Master’s Office fees start at nothing. An estate with a gross value under R250 000 pays no fee at all. Above that, the fee is R600, rising by R200 for every completed R100 000 above R400 000, and capping at R7 000 once the estate reaches R3.6 million. It is a prescribed scale, and it is published.
Quick facts
| Gross estate value | Master’s fee |
|---|---|
| Under R250 000 | No fee |
| R250 000 to under R400 000 | R600 |
| R400 000 and above | R600, plus R200 for every completed R100 000 above R400 000 |
| R3 600 000 and above | R7 000 (the cap) |
Set by Schedule 2 of the Regulations to the Administration of Estates Act 66 of 1965.
The full scale
Worked from the prescribed formula:
| Gross estate value | Master’s fee |
|---|---|
| R250 000 | Nil |
| R300 000 | R600 |
| R400 000 | R600 |
| R500 000 | R800 |
| R600 000 | R1 000 |
| R700 000 | R1 200 |
| R800 000 | R1 400 |
| R900 000 | R1 600 |
| R1 000 000 | R1 800 |
| R1 500 000 | R2 800 |
| R2 000 000 | R3 800 |
| R2 500 000 | R4 800 |
| R3 000 000 | R5 800 |
| R3 500 000 | R6 800 |
| R3 600 000 | R7 000 |
| R5 000 000 | R7 000 |
| R10 000 000 | R7 000 |
| R50 000 000 | R7 000 |
The cap bites at exactly R3.6 million. Above that, the fee does not move, no matter how large the estate.
One large provider has this wrong
This matters, because people plan around it.
A well known estate services provider publishes that Master’s Office fees are “capped at R600 for estates over R400 000”, and its worked examples show a Master’s Office fee of R600 for estates of R2 million, R5 million and R10 million.
That is not what the Regulations say. R600 is the floor, applying to estates between R250 000 and R400 000. Above R400 000 the fee climbs.
On the same worked examples:
| Estate value | What they publish | What the scale says |
|---|---|---|
| R2 000 000 | R600 | R3 800 |
| R5 000 000 | R600 | R7 000 |
| R10 000 000 | R600 | R7 000 |
The amounts are small relative to the executor’s fee, so the error rarely surfaces. But if you are budgeting an estate’s liquidity, work from the scale, not from a blog.
How the fee is calculated
The fee is based on the gross value of the estate, as reflected in the executor’s or administrator’s account. Gross, not net. Debts are not deducted first.
If the deceased was married in community of property, the fee is determined on the gross value of the assets in the joint estate, not on the deceased’s half share.
The scale applies to deceased estates, and also to estates under curatorship or under administration in terms of the Mental Health Care Act 17 of 2002. It does not apply to estates in the custody of an interim curator pending the appointment of an executor.
The R250 000 line does two things at once
This threshold is worth understanding, because it changes more than the fee.
Below R250 000, no Master’s fee is payable at all. And the Master may dispense with Letters of Executorship entirely, issuing a Letter of Authority under section 18(3) of the Administration of Estates Act instead. That is a materially simpler process. No advertising for creditors. No liquidation and distribution account.
Above R250 000, the full administration process applies. Letters of Executorship, creditor advertising, an L&D account lodged with the Master within six months, the account lying open for inspection for 21 days, and a Master’s fee.
Most estates that include a house, a retirement annuity or any meaningful savings will exceed R250 000, so most families end up in the full process. But the line is worth knowing, because a small estate is administered very differently and far more cheaply.
Where Master’s fees sit in the total bill
Master’s fees are the smallest line on an estate account, and that is the point. They are also the one nobody needs to negotiate.
For scale, on a R2 million estate:
| Cost | Typical amount |
|---|---|
| Executor’s fee, at the prescribed maximum | R70 000 plus VAT |
| Conveyancing, if property transfers | R25 000 |
| Advertising, Gazette and newspaper | R2 000 to R2 300 plus VAT |
| Master’s fee | R3 800 |
The executor’s fee is roughly eighteen times the Master’s fee, and unlike the Master’s fee, it is negotiable. See executor fees in South Africa.
Master’s fees are deductible. They fall within the administration costs allowed as a deduction under section 4 of the Estate Duty Act when calculating estate duty.
Practical notes
When it is paid. The fee is payable to the Master when the estate is reported, or during its administration. Your executor handles it.
Where. There are Master’s Offices in Pretoria, Cape Town, Johannesburg, Durban, Pietermaritzburg, Bloemfontein, Kimberley, Polokwane, Mahikeng, Mthatha, Bhisho, Makhanda, Gqeberha and Thohoyandou. Since December 2002, every Magistrate’s office is a designated service point for the Master.
Report within 14 days. A death must be reported to the Master of the High Court within 14 days.
Which office. The Master in whose area of jurisdiction the deceased was ordinarily resident at the time of death. An estate may only be reported to one Master.
Frequently asked questions
How much are Master’s Office fees in South Africa? Nothing for an estate under R250 000. R600 for an estate between R250 000 and R400 000. Above R400 000, R600 plus R200 for every completed R100 000, capped at R7 000 once the estate reaches R3.6 million.
Is there a maximum Master’s fee? Yes. R7 000. It is reached at a gross estate value of R3.6 million, and it does not increase beyond that, however large the estate.
Are Master’s fees calculated on the gross or net estate? Gross. Debts are not deducted first.
Do I pay Master’s fees on a small estate? No. Estates with a gross value under R250 000 pay no Master’s fee, and may be administered under a Letter of Authority rather than Letters of Executorship.
What if the deceased was married in community of property? The fee is calculated on the gross value of the joint estate, not on the deceased’s half share.
Are Master’s fees negotiable? No. They are prescribed by regulation. The executor’s fee is the negotiable one.
Are Master’s fees deductible for estate duty? Yes. They form part of the administration costs deductible under section 4 of the Estate Duty Act.
Methodology
The scale on this page comes from Schedule 2 of the Regulations to the Administration of Estates Act 66 of 1965, as amended. The individual amounts in the full scale table are calculated from the prescribed formula: R600 for estates between R250 000 and R400 000, plus R200 for every completed R100 000 above R400 000, subject to a maximum of R7 000.
Where a widely published figure conflicts with the Regulations, we have set out the correct amount rather than reproducing the error.
The Master’s fee scale is amended by regulation from time to time. Confirm the current scale with the Master’s Office before lodging.
Related
- Executor fees in South Africa — the 3.5% prescribed maximum, and how to cap it in your will
- Funeral cost in South Africa — what a death costs before the estate is even reported
Disclaimer
Searchis is not a law firm and this is not legal advice.
The scale on this page is prescribed by regulation and is cited as such. Regulations are amended from time to time. Confirm the current Master’s fee with the Master of the High Court or with the executor administering the estate before making any payment.
