The executor is also entitled to a fee on all income earned after the date of death, currently 6%. Regarding VAT claimed at 15% by the Executor / Agent : Chief Masters Directive 3 of 2009 give you the answer - If an Agent or Executor is register for VAT, the VAT charged by the agent is therefore an expense incurred by the executor in the performance of his duties.
The Master therefore must allow VAT charged by the agent as additional remuneration in terms of section 51(3)(a) of the Administration of Estates Act, 66 of 1965. Meaning that the executor will claim 3,5% + VAT on this amount from the estate.
The estate in question had total assets of R1 020 726,44 : On this amount a registered VAT Agent / Executor can claim 3,5% - R35 725,43 plus 15% Vat on this amount of R5358,81 (Executor's fee will be a total of R41 084,24)