On 3 March 2026, the Kingdom of Lesotho introduced important amendments to its estate administration framework through the Administration of Estates and Inheritance (Amendment of Schedules) Regulations, 2026, published in the Government Gazette as Legal Notice No. 18 of 2026. L.N. No. 18 of 2026
These amendments were issued in terms of section 117 of the Administration of Estates and Inheritance Act, 2024, and introduce changes to the fee structures, reporting thresholds, executor remuneration, and administrative procedures governing the management of deceased estates.
For families, beneficiaries, executors, and legal practitioners, the new regulations represent an important update to Lesotho’s succession law landscape. The amendments aim to modernise the estate administration system, reflect current economic realities, and promote more efficient oversight of estates.
This article explains the key changes introduced by the 2026 regulations and what they mean for individuals and families dealing with inheritance matters in Lesotho.
Understanding Estate Administration in Lesotho
Estate administration refers to the legal process that takes place after a person dies in order to manage and distribute their assets. This process typically includes:
• identifying and collecting the deceased person’s assets
• paying outstanding debts and liabilities
• calculating estate administration costs and fees
• distributing the remaining assets to heirs or beneficiaries
In Lesotho, this process is governed by the Administration of Estates and Inheritance Act, 2024, which establishes the legal framework for reporting estates, appointing executors, and supervising the administration of estates through the office responsible for estate oversight.
The 2026 regulations amend several schedules to the Act, which primarily regulate fees, procedural requirements, and administrative thresholds.
Why the New Regulations Were Introduced
The amendments introduced in 2026 appear to serve several policy objectives.
First, the regulations update financial thresholds that had become outdated due to inflation and increasing asset values.
Second, they introduce a clearer tariff structure for estate administration fees, providing greater certainty for executors and legal practitioners.
Third, the regulations strengthen professional oversight in larger estates, ensuring that estates with substantial assets are administered by appropriately qualified individuals.
Finally, the amendments aim to streamline the administration process by removing outdated monetary ceilings and adjusting reporting thresholds.
Together, these changes represent a step toward modernising Lesotho’s succession administration system.
New Tariffs for Estate Administration
One of the most significant changes introduced by the regulations is the revision of the tariff structure for estate administration fees.
The amended First Schedule provides that remuneration or compensation for estates administered by executors or curators, as well as property valuations conducted by appraisers, must be assessed by the Master in accordance with the following tariff bands:
• Estates exceeding M500,000 but less than M3,000,000 — M4,500
• Estates exceeding M3,000,000 but less than M10,000,000 — M5,400
• Estates exceeding M10,000,000 but less than M50,000,000 — M7,700 L.N. No. 18 of 2026
These tariffs ensure that fees for estate administration are applied consistently across estates of different values.
For executors and estate administrators, this change provides greater clarity when calculating the costs associated with managing an estate.
Executor’s Commission: Standardised at 3.5%
The amended regulations also clarify the commission payable to executors responsible for administering estates.
Under the new provisions, an executor is entitled to charge 3.5% of the overall value of the estate as remuneration for administering the estate. L.N. No. 18 of 2026
Executor remuneration compensates the individual responsible for performing key tasks in the administration process, including:
• identifying and securing estate assets
• paying debts and settling liabilities
• preparing estate accounts
• distributing property to heirs
A fixed percentage commission ensures that compensation remains proportional to the size of the estate being administered.
This approach is consistent with estate administration practices in many other jurisdictions.
Increased Monetary Thresholds for Estate Procedures
Another notable change introduced by the regulations is the increase in certain monetary thresholds used in estate administration procedures.
The Second Schedule has been amended to increase a previously applicable threshold from M125,000 to M1,000,000. L.N. No. 18 of 2026
This change significantly expands the range of estates that may fall within simplified administrative processes.
The increase reflects the reality that asset values have grown significantly in recent years, particularly in relation to property and business interests.
For families and executors, the higher threshold may mean that:
• smaller estates can be administered more efficiently
• fewer estates are subject to complex reporting requirements
• administrative burdens may be reduced for beneficiaries
Revised Administrative Fees for Larger Estates
The regulations also introduce amendments to the Third Schedule, which governs certain administrative fees associated with estate reporting.
The revised fee structure now provides:
• A fee of M500 for estates exceeding M1,000,000 but less than M2,000,000
• An additional M30 for every M500,000 above M2,000,000 L.N. No. 18 of 2026
This sliding scale allows administrative fees to increase gradually as the value of an estate rises.
Such proportional fee structures are designed to ensure fairness while recognising that larger estates typically require greater administrative oversight.
Late Reporting of Estates Now Attracts a Penalty
The regulations also introduce a penalty fee for late reporting of estates.
Where:
• the value of the estate exceeds M1,000,000, and
• the estate is reported after the time period prescribed by the Act,
a penalty fee of M100 will apply. L.N. No. 18 of 2026
Although the amount itself is modest, the penalty reinforces the importance of timely reporting of estates.
Delays in reporting estates can create serious complications, including:
• disputes among heirs
• delays in asset distribution
• difficulties in settling debts and liabilities
Prompt reporting helps ensure that estate administration proceeds smoothly and efficiently.
Professional Executors Required for High-Value Estates
Another important change introduced by the regulations relates to the appointment of executors for estates with higher asset values.
The amended Fifth Schedule now provides that where an estate’s gross asset value exceeds M1,000,000, the executor must be a person who qualifies under section 21 of the Act. L.N. No. 18 of 2026
This requirement effectively ensures that larger estates are administered by individuals with appropriate experience or professional qualifications.
In practice, this may include:
• attorneys
• professional estate administrators
• individuals approved by the Master as competent to administer estates
The aim is to reduce the risk of mismanagement in estates involving significant assets.
Removal of Outdated Monetary Ceilings
The amendments also remove certain monetary ceilings previously contained in the Fifth Schedule.
These ceilings had historically limited the value of estates that could fall within particular administrative categories.
Their removal provides greater flexibility and ensures that the regulatory framework can accommodate modern asset values without requiring constant legislative revision.
What These Changes Mean for Families and Beneficiaries
For individuals dealing with inheritance matters in Lesotho, the new regulations introduce several practical implications.
First, estate administration fees and executor commissions are now clearly defined, which improves transparency in the administration process.
Second, the increased monetary thresholds mean that smaller estates may be administered more efficiently, reducing delays and administrative costs.
Third, the requirement for qualified executors in higher-value estates strengthens oversight and helps ensure that estates are administered properly.
Finally, the introduction of late reporting penalties emphasises the importance of promptly reporting estates after a death.
Families dealing with the loss of a loved one often face significant emotional and practical challenges. Clear legal procedures and updated regulatory frameworks can help ensure that estate administration proceeds smoothly and fairly.
The Importance of Proper Estate Planning
The 2026 amendments also highlight the importance of proper estate planning.
Many inheritance disputes arise because individuals fail to prepare a valid will or do not properly structure their estates during their lifetime.
Estate planning can help ensure that:
• assets are distributed according to the deceased person’s wishes
• family disputes are minimised
• administration costs are reduced
• beneficiaries receive assets more quickly
Legal advice is often essential in ensuring that wills, trusts, and estate structures comply with the relevant laws.
How Mayet & Associates Can Assist
At Mayet & Associates, our legal team regularly advises clients on estate planning, inheritance law, and the administration of deceased estates in Lesotho and across Southern Africa.
Our services include:
• drafting legally valid wills
• advising on estate planning strategies
• assisting executors with estate administration
• representing beneficiaries in inheritance disputes
• advising on cross-border estates involving Lesotho and South Africa
With extensive experience in succession law and estate administration, we help families navigate the legal process efficiently and with confidence.
Conclusion
The Administration of Estates and Inheritance (Amendment of Schedules) Regulations, 2026 introduce important updates to Lesotho’s estate administration framework.
By revising fee structures, increasing financial thresholds, clarifying executor remuneration, and strengthening oversight for larger estates, the regulations aim to modernise the administration of deceased estates in the country.
For families, executors, and legal practitioners, understanding these changes is essential to ensuring compliance with the law and the smooth administration of estates.
As inheritance matters often involve complex legal and financial considerations, obtaining professional legal advice can help ensure that estates are administered efficiently and that beneficiaries’ rights are properly protected.
Mayet & Associates Attorneys
Attorneys | Notaries | Conveyancers
Providing trusted legal services in Lesotho and South Africa.
If you require assistance with estate administration, wills, or inheritance matters, contact our team for professional legal advice.