{"id":13267,"date":"2026-05-26T11:16:49","date_gmt":"2026-05-26T09:16:49","guid":{"rendered":"https:\/\/dotnewsconnect.co.za\/law\/?p=13267"},"modified":"2026-05-26T11:16:54","modified_gmt":"2026-05-26T09:16:54","slug":"estate-planning-the-ambush-tax-lurking-in-the-wings","status":"publish","type":"post","link":"https:\/\/dotnewsconnect.co.za\/law\/2026\/estate-planning-the-ambush-tax-lurking-in-the-wings\/","title":{"rendered":"Estate Planning: The Ambush Tax Lurking in the Wings"},"content":{"rendered":"\n
\n

\u201cI can’t afford to die; I’d lose too much money.\u201d (George Burns, comedian)<\/p>\n<\/blockquote>\n\n\n\n

At the heart of any estate plan lies your will. Pair it with a file containing all the information and documents that your executor and heirs will need to wind up your estate, and you\u2019ve laid a solid foundation for protecting your loved ones when you\u2019re no longer around to do so.<\/p>\n\n\n\n

Hopefully, most of us have already crossed those two essentials off our \u201cto do\u201d list. But there\u2019s a third step which doesn\u2019t always receive the attention it requires: planning for the costs your estate will have to pay, including a number of taxes.<\/p>\n\n\n\n

As with all things to do with SARS and tax, there are many detailed requirements and grey areas involved, so what follows is a general guide only. It\u2019s no substitute for specific professional advice.<\/strong><\/p>\n\n\n\n

The big costs you should plan for<\/h6>\n\n\n\n
    \n
  • Costs:\u00a0<\/strong>Central to your estate planning will be understanding just how much each of your heirs will actually receive from your estate after costs, the most significant of which are usually\u00a0executor\u2019s fees<\/strong>\u00a0and\u00a0government taxes<\/strong>.<\/li>\n\n\n\n
  • Taxes:<\/strong>\u00a0There are two main taxes to consider:\u00a0estate duty<\/strong>, and\u00a0capital gains tax (CGT)<\/strong>. In this article, we\u2019ll focus on the CGT aspect for the simple reason that it\u2019s often forgotten about, and even more often misunderstood.<\/li>\n<\/ul>\n\n\n\n
    CGT: The ambush tax lurking in the wings<\/h6>\n\n\n\n

    CGT is one of those low-profile taxes that lurks around unobtrusively in the wings, being ignored and forgotten about until it suddenly pops out of the woodwork.<\/p>\n\n\n\n

    In this case, the \u201cpopping out of the woodwork\u201d will happen when you\u2019re no longer around to be ambushed by it. That\u2019s because CGT is triggered by a taxpayer\u2019s death, which is a \u201cdeemed disposal\u201d tax event. In other words, your assets are deemed to have been sold at market value on the day you died. And that triggers a tax liability for your estate on the asset\u2019s growth in value since you acquired it \u2013 the capital gain.<\/p>\n\n\n\n

    Before we get into the nitty-gritty of putting figures to that liability, let\u2019s share a smidgen of good news.<\/p>\n\n\n\n

    The good news: 3 big exclusions, boosted by Budget 2026<\/h6>\n\n\n\n

    Note firstly that no CGT at all is payable on \u201cpersonal-use assets<\/strong>\u201d, retirement fund benefits<\/strong> and most mainstream life policies.<\/strong><\/p>\n\n\n\n

    Secondly, there\u2019s \u201cspousal rollover relief<\/strong>\u201d: liability for CGT on assets left to your spouse is \u201crolled over\u201d so that it\u2019s payable not by your estate but later on by your spouse (on sale) or by their estate (on death). That, of course, can make a tremendous practical difference in ensuring that your spouse will be okay financially.<\/p>\n\n\n\n

    Thirdly, the annual exclusion in year of death<\/strong>, the primary residence exclusion<\/strong> and the small business disposal exclusion<\/strong> can all reduce CGT substantially. And as we note below, Budget 2026 has boosted them all. Good news indeed!<\/p>\n\n\n\n

      \n
    1. Annual exclusion in year of death:<\/strong>\u00a0If you sell assets during your lifetime, your CGT liability is reduced by an\u00a0annual exclusion<\/strong>\u00a0of R50,000 (up from R40,000). In the year of your death, this exclusion is boosted to\u00a0R440,000<\/strong>\u00a0(previously R300,000).<\/li>\n\n\n\n
    2. The primary residence exclusion:<\/strong>\u00a0This is a big one for property owners in respect of their \u201cprimary residence\u201d (the home you ordinarily live in), with the exclusion increased from R2,000,000 to\u00a0R3,000,000<\/strong>.<\/li>\n\n\n\n
    3. The small business asset disposal exclusion:<\/strong>\u00a0If you leave a small business with a market value of up to R15,000,000 (previously R10,000,000), your estate may qualify for a\u00a0R2,700,000<\/strong>\u00a0exclusion (was R1,800,000) on the assets of the business, which are deemed to have been disposed of on your death. Many small businesses will also qualify for wear-and-tear on assets used in the business. Quantifying this requires professional assistance.<\/li>\n<\/ol>\n\n\n\n
      How to calculate CGT<\/h6>\n\n\n\n

      Now for the actual CGT calculation, which will give you a rough idea of the final liability so you can plan for it:<\/p>\n\n\n\n

        \n
      1. Include all your assets (except those mentioned above as not being subject to CGT) at their current\u00a0market value<\/strong>.<\/li>\n\n\n\n
      2. Deduct the\u00a0base cost<\/strong>\u00a0of each asset; that is what you bought the asset for plus allowable costs such as costs of acquisition and the cost of subsequent capital improvements.<\/li>\n\n\n\n
      3. Calculate the\u00a0capital gain or loss<\/strong>\u00a0by subtracting the base cost from the market value.<\/li>\n\n\n\n
      4. Deduct all\u00a0exclusions<\/strong>\u00a0from the capital gain to calculate the\u00a0net gain<\/strong>.<\/li>\n\n\n\n
      5. Multiply the net gain by the\u00a040% inclusion rate<\/strong>\u00a0to give you the\u00a0taxable capital gain<\/strong>.<\/li>\n\n\n\n
      6. Finally, apply your\u00a0marginal tax rate<\/strong>\u00a0to that taxable capital gain to give you the\u00a0final CGT liability<\/strong>.<\/li>\n<\/ol>\n\n\n\n

        Putting together a comprehensive estate plan, anchored by your will, is essential to ensure that your loved ones are properly catered for after you\u2019re gone. You know who to call if you need any help!<\/p>\n\n\n\n

        Disclaimer: The information provided herein should not be used or relied on as professional advice. No liability can be accepted for any errors or omissions nor for any loss or damage arising from reliance upon any information herein. Always contact us for specific and detailed advice.<\/p>\n

        \u00a9 LawDotNews<\/p>\n","protected":false},"excerpt":{"rendered":"

        \u201cI can’t afford to die; I’d lose too much money.\u201d (George Burns, comedian) At the heart of any estate plan lies your will. Pair it with a file containing all the information and documents that your executor and heirs will need to wind up your estate, and you\u2019ve laid a solid foundation for protecting your […]<\/p>\n","protected":false},"author":101014,"featured_media":13268,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[6,26],"tags":[],"class_list":["post-13267","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-property","category-tax"],"yoast_head":"\nEstate Planning: The Ambush Tax Lurking in the Wings • LawDotNews<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dotnewsconnect.co.za\/law\/2026\/estate-planning-the-ambush-tax-lurking-in-the-wings\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Estate Planning: The Ambush Tax Lurking in the Wings • LawDotNews\" \/>\n<meta property=\"og:description\" content=\"\u201cI can’t afford to die; I’d lose too much money.\u201d (George Burns, comedian) At the heart of any estate plan lies your will. 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