South African accrual calculator

Matrimonial Property Act 88 of 1984 · Headline CPI per Stats SA P0141 (Dec 2024 = 100)

Date of marriage

Date of divorce / dissolution

CPI at marriage

48.1

CPI at divorce

104.8

Inflation adjustment factor (CPI end ÷ CPI start)

2.1788

Commencement value (from ANC)

Assets at divorce date

This asset is derived from an excluded source (s 5 MPA or ANC)

This is a retirement fund / RA / pension interest (apply notional tax)

Liabilities at divorce date

Adjusted commencement value

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Total assets

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Total liabilities

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Excluded amount (per s 5 MPA / ANC)

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Net estate (assets − liabilities)

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Accrual

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Commencement value (from ANC)

Assets at divorce date

This asset is derived from an excluded source (s 5 MPA or ANC)

This is a retirement fund / RA / pension interest (apply notional tax)

Liabilities at divorce date

Adjusted commencement value

—

Total assets

—

Total liabilities

—

Excluded amount (per s 5 MPA / ANC)

—

Net estate (assets − liabilities)

—

Accrual

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Important — verify before calculating. Each Calculate click consumes one credit. The result is locked to the inputs at the moment you click. Review every line carefully — names, dates, descriptions, amounts, exclusion classifications, and historical dates — before clicking. Any change to inputs afterwards requires a fresh, separately billed, calculation.

Notes on the exclusion logic

For every asset the calculator asks two questions: (1) Is this asset derived from an excluded source? (2) If yes, is it still in its original form, or has it been converted? From these two answers the applicable rule is determined automatically.

For partially-excluded assets, the historical value is CPI-adjusted forward to the divorce date using the same Stats SA headline CPI series as the commencement value (s 4(1)(b) MPA). If the historical date is missing or falls outside the CPI table, the nominal historical value is used and the row is flagged.

Case law on whether to apply notional tax to a pension interest in an accrual valuation is mixed. Showing both the gross and net values lets the attorney run both scenarios.

Disclaimer: calculation tool, not legal advice.