This dissertation is a study of estate duty and other factors relating to it which are deemed important in the understanding of estate duty. Estate duty is a taxation which unlike other forms of taxation are subject to only after death. It is a taxation on wealth accumulated during lifetime and in the first chapter there is a short discussion on the importance of taxation and other forms of taxation on wealth. The second chapter deals directly with estate duty its history and development also touching on the history of Peninsula Malaysia in connection with the development of the many legislations concerning estate duty. The chapter goes on to explain the different rates of estate duty in use at the present moment and the amounts of revenue collected each year for a number of years. There are a number of persons involved in the deceased's estate and the principal character is, of course the deceased owner of the estate. If he had written a will then be is called the testator and if no will had been written he is said to have died intestate. A will must proved to be valid and chapter three seeks to highlight a number of cases where the validity of the will were questioned. Chapter 4 discusses the various customary laws in Malaysia which prevail and these are namely the customary laws of inheritance in Negeri Sembilan and Malacca, the Muslim law of inheritance and Chinese customary laws. For the very wealthy the avoidance of estate duty can be within their reach because they can afford the services of a tax planner who will find the flaws in the estate duty laws and twist it to the advantage of their clients. Chapter 5 attempts to discuss upon the exemptions to estate duty which primarily exists in the form of gifts and discretionary trusts. The next chapter is a discussion upon the estate duty procedure and valuation of estate duty. In the section on valuation it discusses the various principals involved which are not much different from valuation for sale or purchase.