Executors, Take Note: What`s New at the Master`s Office in 2026

If you’ve been named executor of a loved one’s estate, you’ll quickly discover that the process runs through one office: the Master of the High Court. This is the body that supervises how deceased estates, trusts, and the Guardian’s Fund are administered in South Africa. For families already dealing with loss, understanding how this office works makes a real difference in how smoothly things go.

Here’s a look at where things stand in 2026.

What the Master’s Office Actually Does

Every deceased estate in South Africa is wound up under the Administration of Estates Act 66 of 1965. This law puts the Master of the High Court in charge of supervising executors, issuing the documents that give them legal authority, and making sure heirs and creditors are treated fairly.

If there’s no valid will, the estate is distributed according to the Intestate Succession Act 81 of 1987 instead.

The Master’s Office has several divisions, but the one most families deal with is Deceased Estates. It also oversees trusts, registered under the Trust Property Control Act 57 of 1988, insolvent estates, and the Guardian’s Fund, which protects money belonging to minors and people who can’t manage their own affairs.

Reporting an Estate: Why Value Matters

The process an executor follows depends on the estate’s gross value:

• Under R250,000 — the Master doesn’t appoint a full executor. Instead, a Master’s Representative is authorised under Section 18(3) of the Act to wind up the estate through a shorter process.
• Over R250,000 — formal Letters of Executorship are issued, and the executor must follow the full statutory process, including advertising for creditors and preparing a Liquidation and Distribution account.

Digital Progress: Slow but Real

The Master’s Office has been trying to modernise for several years, and some of that work is now bearing fruit:

• The DOJ Deceased Estates Online Portal has been running nationally since January 2024, allowing estates to be reported electronically rather than in person.
• Chief Master Directive 1 of 2025, issued in February 2025, now allows executors to advertise an estate to creditors in an approved online publication where a printed local newspaper isn’t practical. This is a shift from the traditional Government Gazette and newspaper notice under Section 29 of the Act.
• Estates can be tracked online through the Integrated Case Management System, using an ID number, surname, or the estate’s Unique Reference Number.

The Backlog Is Still a Problem

It would be misleading to say everything now runs smoothly. A rescue plan approved in November 2023 aimed to fix long-standing backlogs, staffing shortages, and inconsistent service across the Master’s fourteen offices. Reporting through 2025 and into 2026 suggests the picture is mixed: some offices have improved, while others have continued to draw complaints about delays and unreliable systems.

Recruitment for key vacancies, including a permanent Chief Master, has been underway since 2024, and the department has said it’s working towards a “Trust Online” system. Whether these efforts close the gap in the year ahead isn’t something anyone can guarantee, so executors should still budget extra time for slower offices.

What This Means for Executors

• Set realistic expectations. The Master’s own commitment is 21 days for a Letter of Executorship, but delays of weeks or months are still common at some offices.
• Understand the costs upfront. Executor’s remuneration is capped by regulation at 3.5% (plus VAT) of the estate’s gross value, and 6% (plus VAT) on income earned after death, though this is often negotiable. Master’s fees are capped at R7,000. Estate Duty, governed by the Estate Duty Act 45 of 1955, is currently levied at 20% on the dutiable value up to R30 million (after a R3.5 million abatement) and 25% above that.
• Keep good records. With online tracking now available, family members can check an estate’s status without a call to the office, but the file still needs to be accurately captured to appear.

Conclusion

The Master’s Office remains the gatekeeper for every deceased estate in South Africa, and while digital reporting and online advertising have made parts of the process faster, backlogs and inconsistent service are still a reality in 2026. Knowing the thresholds, the costs, and the tools now available helps executors and families move through a difficult process with fewer surprises. Strauss Daly’s Estates team works with clients through each stage of this process, from reporting the estate to final distribution. Contact our team.

Frequently Asked Questions

1. How long does it take to wind up a deceased estate in South Africa in 2026?

There’s no fixed timeline. It depends on the estate’s complexity and the specific Master’s Office. The Master’s internal target for issuing a Letter of Executorship is 21 days, but actual turnaround varies, and some offices experience longer delays.

2. What is the threshold for a Master’s Representative instead of a full executor?

Estates valued under R250,000 can be administered by a Master’s Representative under Section 18(3) of the Administration of Estates Act, using a simplified process instead of formal Letters of Executorship.

3. Can a deceased estate be reported online in South Africa?

Yes. The DOJ Deceased Estates Online Portal has allowed electronic reporting nationally since January 2024, though original wills still generally need to be lodged in person.

4. How much does an executor charge in South Africa?

The statutory maximum is 3.5% (plus VAT) of the estate’s gross asset value, and 6% (plus VAT) on income the estate earns after death. This fee can often be negotiated.

5. What happens if there’s a delay or backlog at the Master’s Office?

Executors can track an estate’s status online using the estate’s Unique Reference Number, surname, or ID number. If delays persist, following up directly with the relevant Master’s Office, or through an attorney, is usually the most effective route.

While every reasonable effort is taken to ensure the accuracy and soundness of the contents of this publication, neither the writers of articles nor the publisher will bear any responsibility for the consequences of any actions based on information or recommendations contained herein. Our material is for informational purposes.