Estimate the estate duty on a deceased estate under the Estate Duty Act — gross estate, allowable deductions, surviving-spouse abatement and the USD 50,000 general abatement.
Aggregate value of all property held at date of death (immovable, movable, financial).
Debts, funeral expenses, administration costs.
Property accruing to a surviving spouse is deductible in full.
USD 50,000 (or current statutory figure).
Estate duty = dutiable estate × 5%.