Terms of use and disclaimer

Last updated 30 October 2026.

General information, not legal or tax advice

KayaLegacy gives general information based on the Administration of Estates Act, the Estate Duty Act, the Income Tax Act, the Intestate Succession Act, the Wills Act and guidance from the Master of the High Court and SARS. It is not legal or tax advice and does not create a professional relationship. Every estate is different: results are estimates, and the Master, SARS or the courts may reach a different answer. For advice on a particular estate, speak to the Master's Office, an attorney, a fiduciary practitioner or a tax practitioner.

KayaLegacy is not a law firm, a fiduciary practice or a tax practice. Using the site does not create a professional relationship. Nothing on this site is a valuation, a tax assessment or a recommendation to appoint any executor.

Accuracy

We take our rules from the Acts and official government sources and test our calculations, but laws change, courts interpret them, and the facts of your situation matter. Estimates depend on the values you enter. The Master and SARS decide the final amounts, and an executor must follow the Master's directions.

Liability

To the extent permitted by law, we are not liable for any loss arising from use of, or reliance on, this site or its results. Get professional advice for important decisions and disputes.

Advertising and links

The site may display labelled advertising. We do not use affiliate or referral links. Links to official sources are provided for convenience.

Changes

We may update these terms. The date above shows the latest version.