Estate Deadlines Calculator
South Africa
Enter the date of death to calculate every statutory filing deadline: inventory (s27), creditor advertisement (s29), Liquidation and Distribution account (s35), and estate duty return REV267 (s7 Estate Duty Act). Each deadline shows its status — UPCOMING, DUE SOON, or OVERDUE.
Report to Master
14 days
From executor awareness
Inventory (J243)
6 months
s27 — from Letters
L&D account
6 months
s35 — from Letters
REV267 (estate duty)
12 months
s7 EDA — from death
Estate administration deadlines in South Africa
Why deadlines matter in estate administration
The administration of a South African deceased estate is governed by the Administration of Estates Act 66 of 1965, which sets out a series of mandatory filing deadlines that the executor must meet from the date of Letters of Executorship. Missing a deadline is not merely an administrative inconvenience — it is a breach of the executor’s statutory duty and can result in the Master of the High Court taking action against the executor, including the executor’s removal from office. The estate duty return deadline also carries a financial penalty: interest at 6% per annum on unpaid estate duty after 12 months.
The key deadlines that every South African executor must track are: reporting the death to the Master (14 days of the executor becoming aware); filing the inventory of estate assets under Section 27; advertising for creditors under Section 29; filing the Liquidation and Distribution (L&D) account under Section 35; and submitting the estate duty return (REV267) to SARS under Section 7 of the Estate Duty Act within 12 months of the date of death.
Extensions are available for the inventory and L&D account deadlines on application to the Master — and are routinely granted for complex estates. The REV267 deadline can also be extended by SARS where the estate is illiquid. However, extensions must be applied for before the deadline passes — a late application is far less likely to succeed than one made in advance.
Deadline calculator
Calculate filing deadlines from date of death
The date the deceased passed away. All statutory deadlines are calculated from this date — inventory filing (s27), creditor advertisement (s29), Liquidation and Distribution account (s35), and the estate duty return REV267 (s7 Estate Duty Act).
Administration of Estates Act 66/1965 · s27 · s29 · s35 · Estate Duty Act 45/1955 · s7
Reference table
All statutory estate administration deadlines
| Filing / action | Deadline | Section | Consequence of breach |
|---|---|---|---|
| Report death to Master | 14 days of executor awareness | s8 AEA | Master may compel reporting |
| Inventory (J243) filing | 6 months from Letters of Executorship | s27 AEA | Executor in breach — Master may act |
| Advertise for creditors | 30 days from Letters of Executorship | s29 AEA | Executor personal liability for late claims |
| Creditor claims window closes | 30 days from advertisement date | s29 AEA | Late claims may not be admitted |
| L&D account — first filing | 6 months from Letters of Executorship | s35 AEA | Executor in breach — extension must be applied for |
| L&D account inspection period | 21 days after publication | s35 AEA | Objections must be lodged within 21 days |
| Estate duty return (REV267) | 12 months from date of death | s7 EDA | Interest at 6% p.a. on unpaid duty — s10(1) |
| Estate duty payment | 12 months from date of death | s10(1) EDA | 6% p.a. interest; SARS may assess |
Source: Administration of Estates Act 66/1965 · Estate Duty Act 45/1955 · as at May 2026
Worked example
Death on 15 January 2026 — all key deadlines
Consequences of breach
What happens when estate deadlines are missed
Missing the inventory deadline (s27)
Failure to file the inventory within 6 months of Letters of Executorship is a breach of the executor's statutory duty under Section 27. The Master of the High Court may issue a summons compelling the executor to file, and persistent non-compliance can result in the executor's removal. Extensions must be applied for before the deadline — a late application is rarely granted without a compelling explanation. The J243 inventory form is filed at the relevant Master's office.
Missing the creditor advertisement deadline (s29)
The executor who fails to advertise for creditors within 30 days of Letters of Executorship risks personal liability for any creditor claim that arises after the estate has been distributed. If the executor distributes the estate without having advertised and a creditor subsequently surfaces, the executor cannot recover the distributed amounts from heirs — the executor must settle the claim from their own pocket. This is one of the most serious personal liability risks in estate administration.
Missing the L&D account deadline (s35)
The Liquidation and Distribution account must be lodged with the Master within 6 months of Letters of Executorship under Section 35. If the account is not filed in time, the Master may compel filing or institute action to have the executor removed. In practice, extensions are frequently applied for — complex estates routinely take 18–24 months to finalise — but the extension application must be submitted to the Master before the 6-month deadline expires.
Missing the REV267 deadline (12 months from death)
Under Section 10(1) of the Estate Duty Act, interest accrues at 6% per annum on any estate duty not paid within 12 months of the date of death. Unlike the AEA deadlines, which can be extended by the Master, the REV267 deadline is a SARS obligation — SARS may grant an extension where the estate is genuinely illiquid, but the executor must apply in writing before the deadline. Filing late without an extension also increases the risk of a SARS audit and formal assessment.
Frequently asked questions
Estate deadlines — common questions
What are the filing deadlines for a deceased estate in South Africa?
The key deadlines under the Administration of Estates Act 66 of 1965 are: report to the Master within 14 days; advertise for creditors within 30 days of Letters of Executorship (s29); creditor claims window closes 30 days after advertisement; inventory (J243) within 6 months of Letters (s27); Liquidation and Distribution account within 6 months of Letters (s35); estate duty return REV267 within 12 months of the date of death (s7 Estate Duty Act). Use the calculator above to get specific dates for any estate.
What is the deadline for filing the estate duty return (REV267) in South Africa?
The REV267 must be submitted to SARS within 12 months of the date of death under Section 7 of the Estate Duty Act 45 of 1955. If estate duty is payable and is not settled by this date, interest accrues at 6% per annum under Section 10(1). SARS may grant an extension where the estate is illiquid — the executor must apply in writing before the deadline with evidence that assets cannot be converted to cash promptly. Interest continues to accrue during any extension period.
Can the executor get an extension for the L&D account deadline?
Yes. Extensions for the Liquidation and Distribution account deadline under Section 35 of the Administration of Estates Act are routinely granted by the Master of the High Court for complex estates. The application must be submitted to the Master before the 6-month deadline passes — a late application for a deadline that has already passed is far less likely to succeed. Most Master's offices accept written extension requests by email or in person. There is no statutory limit on the number of extensions that may be granted.
What is the L&D account inspection period in South Africa?
After the Liquidation and Distribution account is lodged and accepted by the Master, it is published for a 21-day inspection period under Section 35 of the Administration of Estates Act. During this period, any heir, creditor, or interested party may inspect the account and lodge a formal objection if they believe it is incorrect. Per Master's Circular 6 of 2025, online publication of the account is accepted in lieu of physical publication at the Master's office. If no objections are received during the 21 days, the account is confirmed and distribution can proceed.
How long does a South African executor have to advertise for creditors?
The executor must advertise for creditors in the Government Gazette and a local newspaper within 30 days of receiving Letters of Executorship, under Section 29 of the Administration of Estates Act. Creditors then have 30 days from the advertisement date to lodge claims. Failure to advertise exposes the executor to personal liability for any creditor claims that arise after distribution — the executor cannot recover from heirs and must settle claims personally.
Related calculators
Other estate administration tools
Estate Duty Calculator
HIGHCalculate the REV267 amount due within 12 months of death
Executor Fees Calculator
MEDIUM3.5% capital fee — deductible in the L&D account (s4(c))
Small Estate — s18(3) Checker
LOWEstates below R250K use Letters of Authority — different timelines
Estate Liquidity Check
MEDIUMCan the estate pay estate duty by the REV267 deadline?
Wandile Lokwe
FAIS Key Individual · CenturionAI (Pty) Ltd · 20 years South African financial services
Deadlines are calculated from the date of death using the Administration of Estates Act 66 of 1965 (s8, s27, s29, s35) and the Estate Duty Act 45 of 1955 (s7, s10(1)). The L&D inspection period note references Master’s Circular 6 of 2025 (online publication accepted). All statutory deadlines confirmed as at May 2026.
Quick deadline reference
All deadlines · AEA 66/1965 + EDA 45/1955
Report to Master
s8 AEA — from executor awareness
14 days
Advertise creditors
s29 AEA — from Letters
30 days
Creditor claims close
s29 AEA — from advertisement
+30 days
Inventory (J243)
s27 AEA — from Letters
6 months
L&D account
s35 AEA — from Letters
6 months
L&D inspection
s35 AEA — after publication
21 days
REV267 filing
s7 EDA — from date of death
12 months
Estate duty payment
s10(1) EDA — interest after
12 months
Late duty interest
s10(1) EDA — statutory rate
6% p.a.
EXTENSION TIP
Apply for extensions before the deadline passes. The Master grants extensions for s27 and s35 routinely for complex estates. SARS grants REV267 extensions for illiquid estates. Late applications are far less likely to succeed than timely ones.
LOW DISCLAIMER
Deadlines shown are statutory defaults. The Master of the High Court may grant extensions. Verify all deadlines with the relevant Master’s office before relying on them for administration purposes.