Reproduced under Goverment Printer’s Authorisation (Authorisation No. 11779) dated 25 August 2017.

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ESTATE DUTY ACT 45 OF 1955

(English text signed by the Governor-General)

[Assented to: 15 June 1955]

[Commencement date: 1 April 1955]

as amended by:

(Pre-2014 amendments can found under “Other information” in the blue “Options” button under each section or paragraph of the Act)

Taxation Laws Amendment Act 25 of 2015

Taxation Laws Amendment Act 15 of 2016

Tax Administration Laws Amendment Act 13 of 2017

Taxation Laws Amendment Act 17 of 2017

Rates and Monetary Amounts and Amendment of Revenue Laws Act 21 of 2018

Taxation Laws Amendment Act 34 of 2019

Taxation Laws Amendment Act 23 of 2020

Tax Administration Laws Amendment Act 24 of 2020

Taxation Laws Amendment Act 20 of 2021

Tax Administration Laws Amendment Act 21 of 2021

Tax Administration Laws Amendment Act 16 of 2022

To report an issue, please contact us at service@hApp-e-tax.co.za

ACT

To impose an estate duty upon the estates of deceased persons, to repeal the Death Duties Act, 1922, and to provide for matters incidental thereto.