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Letters of Authority vs Letters of Executorship: Which One Do You Need?

Quick summary
The two letters are issued by the same office — the Master of the High Court — but they do very different things.
Letters of Authority (section 18(3)) are for small estates under R250,000 that do not include immovable property. The Master appoints a “representative” who can collect bank balances and small assets. Quick and cheap — usually 3 to 6 weeks.
Letters of Executorship are for estates of R250,000 or more, or any estate that includes property in the deceased’s sole name. The Master appoints a full executor. Slower and more involved — usually 8 to 12 weeks just for appointment, plus several more months to wind up.
Pick the wrong path and the Master will reject the application. This article shows how to tell them apart in five minutes.

The legal basis

Both letters come from the Administration of Estates Act, 1965. The difference is the section:

  • Section 14 governs Letters of Executorship. Full executor’s powers. Required for any “proper” deceased estate.
  • Section 18(3) governs Letters of Authority. A simplified path for small estates, introduced precisely so families would not have to go through the full executorship process for a R20,000 bank account.

Both letters are issued by the Master of the High Court. The applicant lodges different forms and pays different fees.

The R250,000 threshold

The most important number in this entire topic: R250,000.

If the gross value of the estate at the date of death is R250,000 or more, you need Letters of Executorship. No exceptions.

If the gross value is less than R250,000, you may apply for Letters of Authority — provided there is no immovable property in the deceased’s sole name.

“Gross value” means the total value of all assets before deducting liabilities. A R400,000 house with a R380,000 bond is still a R400,000 estate, not a R20,000 estate.

The threshold is set by the Minister of Justice and has been at R250,000 since 2014. It is reviewed periodically but rarely changes.

Side-by-side comparison

Letters of Authority Letters of Executorship
Section 18(3) 14
Estate value Under R250,000 R250,000 or more
Includes property? No Often yes
Person appointed Master’s representative Executor
Time to appointment 3–6 weeks 8–12 weeks
Liquidation & Distribution account Not required Required
Estate must be advertised? No Yes (creditors notice)
Master’s fees R0 (waived for small estates) Sliding scale, capped at R7,000
Bank can release funds? Yes Yes
Deeds office accepts for transfer? No Yes
Typical professional fee R3,500 fixed From R4,500 + L&D account

What each letter actually allows you to do

With Letters of Authority

The Master’s representative may:

  • Close the deceased’s bank account and receive the balance
  • Collect small assets — a vehicle, household contents, a small investment policy
  • Receive payouts from a pension fund or life insurance where the policy nominates “the estate”
  • Distribute the proceeds to the heirs in accordance with the will or intestate succession

The representative may not:

  • Transfer immovable property
  • Borrow against estate assets
  • Conduct litigation on behalf of the estate
  • Open an Estate Late account (most banks won’t accept Letters of Authority for this)

With Letters of Executorship

The executor has the full statutory powers under the Act, including:

  • Selling immovable property
  • Transferring property to heirs
  • Paying creditors and lodging defences against claims
  • Drafting and lodging a Liquidation and Distribution account
  • Advertising the estate for creditors
  • Distributing the estate after the L&D account lies open for inspection

How to tell which one you need (5-minute test)

Ask three questions:

1. What is the gross value of the estate?
Add up all assets at date-of-death value. Bank balances, vehicles, investments, policies that pay to the estate, business interests, household contents. Do not subtract debts yet.

  • Under R250,000 → continue
  • R250,000 or more → Letters of Executorship. Stop here.

2. Is there immovable property in the deceased’s sole name?
This means property registered in the deeds office where the title deed shows the deceased as the sole owner. Property held in joint names with a surviving spouse counts only for the deceased’s half-share.

  • No property → continue
  • Yes, property → Letters of Executorship. Stop here.

3. Is the estate otherwise simple?
Are there minor children, a contested will, ongoing litigation, or a business that needs ongoing operation?

  • Simple → Letters of Authority
  • Complex → Letters of Executorship, even if the value is under R250,000

What goes wrong most often

The single most common mistake is under-valuing the estate to qualify for Letters of Authority. The Master cross-checks against bank balances, SARS records and deeds office searches. If the estate is R260,000 and the family represents it as R230,000, the application is rejected and the family loses 4–6 weeks.

The second most common mistake is forgetting that a half-share of property still counts. A surviving spouse who owns the marital home jointly with the deceased still has to include the deceased’s half-share in the estate value. If that share alone is over R250,000, the estate falls into the full executorship process — even though no transfer is needed if the spouse buys out the share.

The third is policies that pay to the estate. A R500,000 life policy nominated to “the estate” lifts the estate value above R250,000 even if all other assets are minimal. If the policy nominates the spouse or children by name, it pays directly to them and does not form part of the estate.

Timelines compared

Letters of Authority — assuming a clean lodgement at the Pretoria Master:

  • Week 1: Documents gathered, pack lodged
  • Weeks 2–4: Master processes the application
  • Weeks 4–6: Letters issued, collected, banks paid out

Letters of Executorship — assuming a clean lodgement and a straightforward estate:

  • Weeks 1–4: Documents gathered, pack lodged, J294 / J190 / inventory drafted
  • Weeks 4–12: Master processes the appointment
  • Weeks 12–20: Executor opens Estate Late account, advertises for creditors, identifies all assets, gathers valuations
  • Weeks 20–32: Liquidation and Distribution account drafted and lodged
  • Weeks 32–40: L&D account lies open for inspection (21 days)
  • Weeks 40+: Distribution to heirs, final account filed, estate closed

Most families estimate 6–8 weeks for a full estate and are then frustrated when it takes 9–12 months. The 8–12 weeks figure is only the time to executor appointment, not the time to finish winding up.

What it costs

Letters of Authority — Pretoria:

  • Master’s fees: R0 (waived under section 18(3))
  • Publication: not required
  • Our service fee (full handling): R3,500 fixed
  • Total: R3,500

Letters of Executorship — Pretoria, simple estate:

  • Master’s fees: sliding scale, capped at R7,000 (paid only when L&D account is approved)
  • Publication: ~R400 (creditors notice)
  • Our service fee (reporting pack + lodgement): from R4,500
  • L&D account drafting: from R7,500
  • Total: R12,000–R20,000 depending on estate complexity

Frequently asked questions

Can I apply for Letters of Authority myself?

Yes. The Master’s Office accepts walk-in applications. You will need the section 18(3) reporting pack — the Master can provide forms but does not assist with completion. Expect to attend 2–3 times if you have any defects.

What if the estate is exactly R250,000?

The threshold is less than R250,000. An estate valued at exactly R250,000 falls into Letters of Executorship.

Can I upgrade from Letters of Authority to Letters of Executorship later?

Yes, but you lose the time you spent on Letters of Authority. Better to assess correctly at the start.

Does Letters of Authority help with SARS?

Partially. The Master’s representative can register the deceased for SARS purposes and submit a final return, but for larger SARS matters the deceased estate is registered separately and only an executor can sign.

Are Letters of Authority enough for a vehicle transfer at the licensing department?

Usually yes. Most provincial licensing departments accept Letters of Authority for transferring a vehicle out of the deceased’s name into an heir’s name.

How MasterAssistant can help

We offer pay-per-action assistance for both letters. No retainers, no monthly fees.

  • Letters of Authority — full handling (small estate): R3,500 fixed
  • Letters of Executorship — reporting pack + lodgement: from R4,500
  • Free 10-minute triage call — we’ll tell you which letter you need, at no charge

Not sure which letter you need? Start an online application or call 087 001 0733. We’ll confirm in 10 minutes which path applies, before any work begins.

Last updated: 17 May 2026. This article is for general information only and is not legal advice. The R250,000 threshold is set by regulation under the Administration of Estates Act and may change. Confirm the current threshold with the Master or an attorney before relying on it.