Tax and SARS knowledge base

How do I pay Estate Duty through SARS eFiling?

Last reviewed: 28 August 2026

Direct answer

To pay Estate Duty through SARS eFiling, first confirm the amount, payment reference and due date from the estate records and SARS correspondence. SARS lists Estate Duty as an additional payment type on eFiling. Initiate the payment through the authorised eFiling profile, then authorise the request through the payer's banking product and retain proof of both steps.

Do not assume that clicking a payment button completes payment. SARS explains that eFiling sends a payment request to the taxpayer's bank, where it must be authorised. Until the bank authorisation is completed and the payment status is confirmed, the estate should not treat the duty as paid.

What this means in practice

Estate Duty administration should be kept separate from the mechanics of payment. SARS says the executor calculates Estate Duty when preparing the liquidation and distribution account, completes the Estate Duty Return, REV267, and submits it with the liquidation and distribution account to the Master of the High Court and SARS. Payment should be based on the actual estate case, not a rough estimate entered in a generic payment field.

SARS currently states that Estate Duty is due within one year of the date of death, or within 30 days of an assessment where the assessment is issued within that year. Those are stated rules with conditions, not a substitute for reading the estate's own assessment or notice. Where a deadline, interest or a dispute is in play, confirm the position before initiating a payment.

The payment itself is an eFiling and banking workflow. SARS lists Estate Duty as an additional payment type. It says that when an eFiling payment is made, a request is presented to the payer's bank, and the bank-side authorisation is the instruction to transfer funds to SARS. Use an executor-approved bank account and make sure the person authorising it has bank authority as well as SARS authority.

Step-by-step

Gather the estate's payment basis: the Estate Duty Return, assessment or payment advice, the applicable reference, amount and any current SARS correspondence. Reconcile these documents before starting.

Confirm that the executor or properly authorised practitioner is using the correct eFiling profile. Do not share eFiling credentials or ask an unauthorised family member to make the payment.

Open the current eFiling payment function. SARS identifies Estate Duty as an additional payment type. Use the payment guide available within the profile if the displayed options differ from the current public guidance.

Select the correct tax type and enter or confirm the details exactly as shown on the SARS payment basis. Check the tax reference, amount and payment reference before continuing. A transposed reference can create an allocation problem.

Initiate the payment. Save the eFiling confirmation or payment initiation result. This demonstrates that a request was created, not that the funds have reached SARS.

Log into the nominated banking product and locate the eFiling payment request. SARS says the payer must authorise the request at the bank. Follow the bank's own cut-off times and approval controls.

Save bank proof, the eFiling result and the final SARS payment status. Recheck the estate account and case correspondence if a balance still shows or a payment remains unpaid.

Documents and records to keep

Estate Duty Return, assessment, payment advice and calculation working papers.
Executor appointment and any practitioner mandate.
eFiling payment initiation confirmation.
Bank authorisation, payment receipt and reference.
SARS statement, correspondence and any allocation query.

Important limits and exceptions

This guide does not calculate the duty, decide whether Estate Duty is payable or advise on distributions. Those are estate-administration and tax questions that depend on the estate's assets, deductions, beneficiaries and current law. Do not use an eFiling payment workflow to bypass an unresolved assessment or a formal dispute.

SARS says that the payment request must be authorised at the bank. A payment can therefore be created in eFiling but remain incomplete. Before declaring the matter paid to beneficiaries or the Master, verify the payment outcome in the appropriate official record.

When to get tailored advice

Get tailored advice where the estate has a disputed valuation, a large or foreign asset, a late-payment interest issue, an assessment that differs from the estate calculation, a payment allocation problem or a planned distribution. An executor should also obtain help if multiple people need to approve the payment or the bank account authority is unclear.