Accrual Calculation in Divorce According to South African Law

The accrual calculation in a South African divorce compares how much each spouse’s estate grew during the marriage, subtracts what each estate was worth at the start, and gives the spouse with the smaller growth half of the difference. The system is governed by the Matrimonial Property Act 88 of 1984 and applies only where the antenuptial contract includes the accrual clause. Spouses keep their own assets and debts during the marriage; only the growth is shared at divorce or death.

The calculation is arithmetic, but the fights are about the inputs: what each estate was worth on the wedding day, what counts as an exclusion, and what assets are worth at divorce. This guide sets out the formula, a worked example, and the valuation traps that change the outcome.

What Accrual Means

Marriages out of community of property with accrual keep each spouse’s estate separate. No joint estate is formed. At the end of the marriage, whether by divorce or death, the spouse whose estate grew less has a claim against the spouse whose estate grew more, for half the difference between the two growths. The claim is for money, not for a transfer of specific assets.

Accrual only applies if your antenuptial contract, signed before the marriage and executed before a notary, includes the accrual system. Without an antenuptial contract, you are automatically married in community of property, and there is no accrual to calculate at all.

The Accrual Formula

The Matrimonial Property Act calculates accrual in four steps. Each step uses net values, meaning assets minus liabilities.

1. Fix the beginning value of each estate. Use the net value declared in the antenuptial contract, or a certified statement signed before the marriage.
2. Fix the end value of each estate. Determine each spouse’s net asset value at divorce, using values as close as practicable to the date of divorce.
3. Apply the exclusions. Subtract from each spouse’s end value anything the antenuptial contract excludes, typically inheritances and donations received during the marriage, and deduct the declared beginning value. What remains is each spouse’s accrual.
4. Divide the difference. Subtract the smaller accrual from the larger accrual and divide the difference by two. That figure is the accrual claim of the spouse with the smaller accrual.

A Worked Example

Item	Husband	Wife
Beginning value (declared in ANC)	R100,000	R500,000
End value at divorce	R1,350,000	R900,000
Less inheritance excluded by ANC	-R250,000	R0
Adjusted end value	R1,100,000	R900,000
Less beginning value	-R100,000	-R500,000
Accrual (growth)	R1,000,000	R400,000

The difference between the two accruals is R600,000. Half is R300,000, so the wife has an accrual claim of R300,000 against the husband. Note that the wife started richer and ends poorer in absolute terms; accrual shares growth, not total wealth, and the claim follows the growth comparison only.

Exclusions and Adjustments

Inheritances, legacies, and donations that a spouse receives during the marriage are excluded from accrual only if the antenuptial contract says so, or if the donor or testator expressly excluded them. Without such wording, an inheritance forms part of the spouse’s growth and is shared. Keep the proof of any excluded receipt: the will, the distribution account, or the deed of donation.

Some antenuptial contracts adjust the declared beginning value for inflation using the consumer price index. That clause must be in the contract; it does not apply automatically. Where the contract is silent, the nominal beginning value is used, which favours the spouse whose beginning estate was larger.

Valuation Date and Dissipation

The Act points to values at the date of divorce, but assets are often valued at different stages of the divorce process in practice, and the settlement should record which valuation date applies. Business shares, pensions, and property usually need formal valuations.

Pension interests are dealt with through pension interest awards under the Divorce Act 70 of 1979, not through the accrual claim itself, although the pension’s growth still counts in the estate comparison. Where a spouse deliberately squanders assets to shrink the accrual, the court can address dissipation, so keep records of unusual dissipation of joint or personal wealth.

Common Mistakes to Avoid

• Losing the antenuptial contract. Without the ANC and its declared beginning values, the calculation rests on reconstruction and argument. Get a certified copy from the Deeds Office early.
• Assuming inheritances are automatically excluded. They are excluded only if the ANC or the donor said so. Check the wording before you budget.
• Valuing assets at the wrong date. A property or share portfolio can move hugely between summons and settlement. Record the agreed valuation date.
• Forgetting debts. Accrual works on net values. A bond, personal loan, or suretyship debt reduces an estate as surely as assets grow it.
• Ignoring the inflation clause question. Whether beginning values are CPI-adjusted can swing the claim by large amounts. Read the ANC before negotiating.
• Leaving the accrual claim out of the divorce order. The decree should deal with the accrual claim expressly. A claim left for later invites fresh litigation.

Accrual Calculator: Work Out the Residue Split

Frequently Asked Questions

How is accrual calculated in a South African divorce?

Determine each spouse’s net asset value at divorce, subtract anything the antenuptial contract excludes such as inheritances, then subtract each spouse’s declared beginning value to get each spouse’s accrual. The spouse with the smaller accrual claims half the difference between the two accruals under the Matrimonial Property Act 88 of 1984.

Are inheritances included in the accrual calculation?

Only if the antenuptial contract is silent. Inheritances, legacies, and donations received during the marriage are excluded from accrual where the antenuptial contract expressly excludes them, or where the will or donation itself directs the exclusion. Without that wording, the inheritance counts in the receiving spouse’s growth and is shared.

Who gets paid when the accrual is unequal?

The spouse whose estate grew less during the marriage has a claim against the other spouse for half the difference between the two accruals. The claim is for a money amount, payable on the terms the divorce order or settlement sets out, and it does not transfer ownership of any specific asset.

When does the accrual claim arise?

The accrual claim arises when the marriage ends, either by divorce or by the death of a spouse. At death, the surviving spouse can claim the accrual against the deceased estate, and the estate’s executor must settle it before distributing to heirs. The claim and its calculation should be recorded in the divorce order.

Disclaimer. This article is general information, not legal advice for a specific divorce. Confirm the wording of your antenuptial contract and current values with the Deeds Office and an admitted attorney, and have the accrual calculation checked before signing any settlement.