Can I legally inherit property in South Africa if I am from another country?

The long answer

Let’s take the question about your grandfather leaving his house to you in his will first:

Your grandfather’s will must be recognised as a valid will in South Africa, so he should check with a lawyer that everything is in order. He should also name a capable person he can trust as the executor of his estate in his will. The executor must settle all debts, pay any taxes and see to it that you, as the person your grandfather wants to leave his house to, do inherit the house. It is legal for beneficiaries who are not resident in South Africa to own property here. An executor who has some experience with beneficiaries who are not living in South Africa would be best.

These are the steps that must be followed when your grandfather passes: 

His death must be reported to the Master of the High Court in the area where the house is located, and the will must be taken to the Master. 

The Master will issue a Letter of Executorship to the appointed executor, who must administer the deceased estate – pay any outstanding estate debts, manage taxes and manage the transfer of the house to you.  

Let’s look at possible taxes: 

You as the beneficiary will not be liable for Estate Duty, but the estate may be liable if the net value of the estate is more than R3.5-million. In that case, Estate Duty would be charged at 20% above R3.5-million.

You as the beneficiary will not pay inheritance tax on the property, and if there is any Capital Gains Tax to be paid, it will be paid by the estate, not by you. You will also not pay transfer duty on the property you inherit. 

The executor must see that all tax obligations are cleared with the South African Revenue Service (SARS). 

Fin Global warns that it’s important to know that if you live overseas and receive an inheritance from a South African estate, you may still be subject to taxes in your own country. You might have to declare the inheritance in your own tax jurisdiction even if South Africa does not impose withholding tax on inheritances given to non-residents. 

While there is no specific "inheritance tax" on the receipt of the property itself, you may have to pay tax in Lesotho on a South African inheritance, as the Lesotho tax laws generally base tax liability on the worldwide income of its residents. You are required to declare foreign income or assets on your Lesotho Revenue Authority (LRA) tax return, but you can claim a credit against your Lesotho tax for any tax paid in South Africa on the property.

South Africa and Lesotho have a Double Taxation Agreement (DTA), which ensures you are not taxed twice on the same income. According to the DTA, income derived from immovable property (including rental or gains from selling the house) is taxable in the country where the property is situated, which is South Africa.

Transferring the property:

The executor will transfer the property into your name at the Deeds Office and will appoint a conveyancing attorney to manage the transfer process. 

Because you don’t live in South Africa, you will need to provide proof of your non-resident status to the executor with your Lesotho passport.  

If you decide to sell the property, and you get more than R1-million for it, you would have to get an Approval for International Transfer (AIT) tax compliance status PIN from SARS. SARS explains that the PIN is a secure, unique code from SARS that allows authorised third parties like banks to verify in real time that a taxpayer has been cleared to move funds out of the country. 

So to summarise:

• You should get a certified copy of your grandfather’s will.

• Show your Lesotho passport to the executor as proof of identity.

• Make sure the executor gets a SARS Tax Clearance Certificate for your grandfather’s deceased estate.

• If you decide to sell, get a tax specialist to manage the SARS AIT process. 

Turning now to the question of whether you can work in South Africa as a Lesotho citizen without a work permit:

As a Lesotho citizen, you can work in South Africa without a work permit if you have a Lesotho Exemption Permit (LEP). The LEP was due to expire on 28 November 2025, but the Minister of Home Affairs, Leon Schreiber, has extended all LEP permits to 28 May 2027. The same extension was granted to the Zimbabwe Exemption Permit (ZEP).

Schreiber said that he had appointed an Immigration Advisory Board (IAB) on 1 April 2025 to find a long-term workable solution to the LEP and ZEP permits, and discussions were ongoing with this IAB. They would come to a decision before the expiry of the LEP and ZEP on 28 May 2027. 

If you are a LEP holder, you are allowed to work, seek work and conduct business without a standard work permit. 

As a LEP holder, you cannot be deported and you can move freely between South Africa and Lesotho.

Breytenbach Immigration says that LEP holders cannot apply for permanent residence while on this permit, and that the permit is not renewable.

Wishing you the best,
Athalie