Accrual Claim Calculator
South Africa
Calculate the accrual claim arising at dissolution of a South African marriage out of community of property with accrual. Grounded in Section 4 of the Matrimonial Property Act 88 of 1984. Applies at dissolution by death or divorce. The spouse whose estate accrued less has a claim for half the difference.
Accrual formula
Current − start
s4 MPA 88/1984
Claim amount
½ difference
s4 — half the accrual gap
Applies to ANC marriages
Post 1 Nov 1984
Unless accrual excluded
Dissolved by
Death or divorce
s3 MPA 88/1984
What is the accrual system in South Africa?
Accrual system defined — Matrimonial Property Act 88/1984
The accrual system is a matrimonial property regime that applies to South African marriages concluded out of community of property where the antenuptial contract (ANC) has not expressly excluded the accrual clause. Under the accrual system, each spouse retains full ownership of their own assets during the subsistence of the marriage — there is no shared estate. However, at dissolution of the marriage, whether by death or divorce, the spouse whose estate accrued by a smaller amount during the marriage acquires a personal claim against the other spouse for half the difference in their respective accruals.
The accrual of each spouse is calculated under Section 4 of the Matrimonial Property Act 88 of 1984 by subtracting the spouse’s commencement value — the net value of their estate at the date of the marriage, as stated in the ANC — from the net value of their estate at the date of dissolution. The resulting figure represents how much each spouse’s wealth grew during the marriage. The spouse who grew their wealth by less is economically recognised for their contribution — often as the spouse who managed the household or raised children while the other accumulated business or career assets.
The accrual system applies automatically to ANC marriages concluded on or after 1 November 1984 — the date the Matrimonial Property Act commenced — unless the ANC expressly excludes it. Marriages concluded before 1 November 1984 under the previous law are generally out of community of property without accrual, unless the parties have since amended their ANC. Customary marriages and civil unions may also be subject to the MPA depending on how they are constituted.
In a deceased estate context, the accrual claim is particularly significant because it operates as a liability of the deceased estate — if the surviving spouse has an accrual claim against the estate, that claim is deductible under Section 4(a) of the Estate Duty Act before estate duty is calculated. The executor must calculate and settle the accrual claim before distributing the estate to heirs.
Statutory calculator
Calculate the accrual claim
Enter the commencement value and current estate value for each spouse. Commencement values are stated in the antenuptial contract — if not stated, Section 6(1) of the MPA deems them to be zero. Name fields are optional and are used only to personalise the result display.
Spouse A
The net value of Spouse A's estate at the date of the marriage — as recorded in the antenuptial contract. If no value was recorded or the spouse had no assets, enter 0.
The net value of Spouse A's estate at the date of dissolution — either at the date of death or at the date of the divorce order. Include all assets minus all liabilities.
Spouse B
The net value of Spouse B's estate at the date of the marriage — as recorded in the antenuptial contract. If no value was recorded or the spouse had no assets, enter 0.
The net value of Spouse B's estate at the date of dissolution — either at the date of death or at the date of the divorce order. Include all assets minus all liabilities.
Accrual formula — MPA s4
Accrual = current estate − commencement value
Claim = (larger accrual − smaller accrual) ÷ 2
The spouse with the smaller accrual has the claim against the spouse with the larger accrual.
Matrimonial Property Act 88/1984 · s3, s4, s5 · Accrual system
Awaiting calculation
Enter the commencement and current estate values for both spouses, then click Calculate. Name fields are optional.
Calculation methodology
How the accrual formula works — step by step
Confirm the accrual system applies
MPA 88/1984 — s3, s4 · ANC check
The accrual system only applies to marriages out of community of property concluded on or after 1 November 1984, where the ANC has not expressly excluded the accrual system. The first step is always to read the ANC: does it exclude the accrual? If the ANC is silent on the accrual or includes it, the system applies. If the ANC expressly states 'the accrual system is excluded', the parties are married out of community of property without accrual and no accrual claim arises at dissolution.
Determine each spouse's commencement value
MPA 88/1984 — s6(1) · ANC stated value or deemed zero
The commencement value is the net value of each spouse's estate at the date of marriage, as stated in the antenuptial contract. It represents the starting point — the wealth each spouse brought into the marriage. If the ANC does not state a commencement value for a spouse, Section 6(1) of the MPA deems it to be zero. This means the spouse's entire current estate is treated as their accrual, which can produce very large accrual claims in long marriages where one spouse entered with no stated assets.
Calculate each spouse's current net estate value
MPA 88/1984 — s4 · Net of all liabilities
The current estate value at dissolution is the net value of each spouse's estate — all assets minus all liabilities — at the date of death (if dissolution is by death) or at the date of the divorce order (if dissolution is by divorce). In an estate context, this is the gross estate value minus outstanding debts, bonds, and other liabilities, but before estate duty and executor fees which are obligations of the estate rather than liabilities of the deceased.
Calculate each spouse's accrual
MPA 88/1984 — s4: accrual = current − commencement
Each spouse's accrual is the difference between their current net estate value and their commencement value. This represents how much their estate grew during the marriage. If a spouse's estate decreased during the marriage (current value less than commencement value), the accrual is deemed to be zero — the MPA does not allow a negative accrual to operate in the other spouse's favour. A spouse cannot have an accrual claim merely because the other spouse's estate declined.
Calculate the accrual claim
MPA 88/1984 — s4: claim = half the difference
Compare the two accruals. The spouse whose accrual is smaller has a claim against the other spouse — or against the other spouse's estate if dissolution is by death — for half the difference between the two accruals. If both accruals are equal, no claim arises. The claim is a personal monetary obligation — it does not give the claiming spouse ownership of specific assets, only a Rand-denominated claim that must be settled in cash or by agreement.
Worked example
Thabo and Naledi — dissolution after 22 years
Thabo entered the marriage with R150,000 in savings (commencement value stated in ANC). Naledi entered with nothing (commencement value R0, deemed by s6(1)). At dissolution, Thabo’s estate is worth R3,500,000 and Naledi’s estate is worth R800,000.
Estate duty interaction
How the accrual claim affects estate duty
When a marriage is dissolved by death and the surviving spouse has an accrual claim against the deceased estate, that claim is a liability of the deceased estate deductible under Section 4(a) of the Estate Duty Act 45 of 1955. It reduces the gross estate value before Section 4 deductions and the R3,500,000 abatement are applied.
Using the worked example above: if Thabo died and Naledi has an accrual claim of R1,275,000 against his estate, that R1,275,000 is deducted from Thabo’s gross estate before estate duty is calculated. On a R3,500,000 estate, this deduction — combined with the R3,500,000 abatement — could eliminate the estate duty liability entirely.
The executor must calculate the accrual claim and record it as a liability in the Liquidation and Distribution account before the REV267 estate duty return is submitted to SARS. Failing to claim the accrual deduction results in an overpayment of estate duty that may be difficult to recover.
Practitioner notes
Common mistakes in accrual claim calculations
Mistake 1: Assuming the commencement value is zero when the ANC is silent
Section 6(1) of the MPA deems the commencement value to be zero when it is not stated in the ANC. However, many practitioners incorrectly apply the deemed-zero rule when the ANC does state a commencement value but it is written in a different section or uses different terminology. Always read the entire ANC carefully before applying the s6(1) deemed-zero rule. A commencement value of zero produces a much larger accrual and a potentially much larger claim than a stated commencement value.
Mistake 2: Using gross estate value instead of net estate value
The accrual formula operates on net estate values — all assets minus all liabilities. Using the gross estate value without deducting the deceased's debts, bonds, and other liabilities at dissolution will overstate the accrual and produce an inflated claim. In a deceased estate context, the current estate value for accrual purposes is typically the gross estate value minus all debts of the deceased at date of death, but before estate duty, executor fees, and the accrual claim itself (which would be circular).
Mistake 3: Omitting the accrual claim as an estate duty deduction
The accrual claim payable from the deceased estate is a debt of the estate deductible under Section 4(a) of the Estate Duty Act. Many executors omit this deduction — either because the accrual calculation was not completed before the REV267 was filed, or because the executor was unaware that a monetary claim arising from the ANC constitutes a deductible liability. The accrual calculation should be one of the first steps in estate administration when the deceased was married out of community of property with accrual.
Frequently asked questions
Accrual claims — common questions
What is the accrual system in South African matrimonial property law?
The accrual system is a matrimonial property regime for marriages out of community of property under the Matrimonial Property Act 88 of 1984. During the marriage, each spouse owns their own assets independently. At dissolution — by death or divorce — the spouse whose estate grew less during the marriage has a monetary claim against the other for half the difference in their respective accruals. The accrual is each spouse's current net estate value minus their commencement value (estate value at marriage). The system applies automatically to ANC marriages since 1 November 1984 unless expressly excluded.
How is the accrual claim calculated in South Africa?
Under Section 4 of the MPA: calculate each spouse's accrual (current net estate minus commencement value stated in ANC, or deemed zero if not stated per s6(1)). Compare the two accruals. The spouse with the smaller accrual claims half the difference from the spouse with the larger accrual. For example: Spouse A accrual R3,350,000, Spouse B accrual R800,000 — Spouse B claims R1,275,000 from Spouse A. If accruals are equal, no claim arises. If a spouse's estate declined below their commencement value, their accrual is deemed zero.
When does the accrual system apply in South Africa?
The accrual system applies to marriages concluded out of community of property (with an ANC) on or after 1 November 1984, where the ANC does not expressly exclude the accrual. Marriages before 1 November 1984 are generally out of community of property without accrual by default. Always read the ANC: if it expressly excludes the accrual, no accrual claim arises at dissolution. If silent on the accrual or explicitly including it, the system applies. Civil unions and certain customary marriages may also be subject to the MPA.
Is the accrual claim deductible for estate duty purposes?
Yes. When the surviving spouse has an accrual claim against the deceased estate, that claim is deductible as a liability of the estate under Section 4(a) of the Estate Duty Act 45 of 1955. This can significantly reduce the estate duty liability — in some cases eliminating it entirely when combined with the R3,500,000 abatement. The executor must calculate the accrual claim before filing the REV267 and include it as a s4(a) deduction. Omitting this deduction results in an overpayment of estate duty.
What is the commencement value in an accrual calculation?
The commencement value is the net value of each spouse's estate at the date of marriage, as stated in the antenuptial contract. It is the baseline from which each spouse's accrual is measured. If the ANC does not state a commencement value, Section 6(1) of the MPA deems it to be zero — meaning the entire current estate is treated as the accrual. Commencement values are usually stated in nominal Rand terms and are not adjusted for inflation, which means the accrual system can produce very large claims in long marriages.
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Wandile Lokwe
FAIS Key Individual · CenturionAI (Pty) Ltd · 20 years South African financial services
The accrual formula encodes Section 4 of the Matrimonial Property Act 88 of 1984 exactly: accrual = current net estate minus commencement value; claim = half the difference. The Section 6(1) deemed-zero rule for unstated commencement values is applied automatically. The estate duty interaction reflects Section 4(a) of the Estate Duty Act 45 of 1955.
Accrual formula — MPA s4
Accrual (A) =
Current estate (A)
− Commencement value (A)
Accrual (B) =
Current estate (B)
− Commencement value (B)
Claim =
|Accrual (A) − Accrual (B)| ÷ 2
Claimed by the spouse
with the smaller accrual
Statutory quick reference
Matrimonial Property Act 88/1984
Accrual formula
Current − commencement
s4
Claim amount
Half the difference
s4
Commencement value
ANC stated or deemed zero
s6(1)
Applies from
MPA commencement date
1 Nov 1984
Triggered by
Death or divorce
s3
Minimum accrual
Cannot be negative
Zero
Deductible for duty
s4(a) EDA 45/1955
Yes
Personal monetary claim
Not a property right
Yes
ACCRUAL APPLIES WHEN
- ✓Marriage concluded on or after 1 Nov 1984
- ✓Marriage is out of community of property (ANC exists)
- ✓ANC does not expressly exclude the accrual system
- ✓Marriage is dissolved by death or divorce
ACCRUAL DOES NOT APPLY
- ✗In community of property marriages
- ✗ANC expressly excludes the accrual
- ✗Marriage concluded before 1 Nov 1984
HIGH DISCLAIMER
Accrual claims are legal determinations with significant financial consequences for both spouses and heirs. This calculator provides a statutory estimate only. Always confirm the antenuptial contract terms and obtain legal advice before settling an accrual claim.
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