South African accrual calculator

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

Commencement of marriage (date marriage began)

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

Do not enter full names or ID numbers.

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

Tick this if the asset comes from something the law leaves out of the accrual — typically: an inheritance, legacy, or donation from a third party; a non-patrimonial loss (for example, damages for pain and suffering); an asset specifically excluded in the antenuptial contract; or a donation from the other spouse.

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

Liabilities at divorce date

Do not enter full names or ID numbers.

Adjusted commencement value

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Total assets

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Total liabilities

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Assets excluded from the accrual (s 5 MPA / ANC)

—

Net estate (assets − liabilities)

—

Accrual

—

Commencement value (from ANC)

Assets at divorce date

Do not enter full names or ID numbers.

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

Do not enter full names or ID numbers.

Adjusted commencement value

—

Total assets

—

Total liabilities

—

Assets excluded from the accrual (s 5 MPA / ANC)

—

Net estate (assets − liabilities)

—

Accrual

—

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.