How much can an executor charge for their services?

Executor compensation varies by state. About half the states use a 'reasonable compensation' standard — meaning the court approves a fee based on the time spent, complexity of the estate, and comparable professional rates. The other half have statutory fee schedules — specific percentages of the estate value set by law. Examples of statutory schedules: California — 4% of first $100,000, 3% of next $100,000, 2% of next $800,000, 1% of next $9M; New York — 5% of first $100,000, 4% of next $200,000, 3% of next $700,000, 2.5% of next $4M; Texas — 5% of cash assets actually received and paid out. Many executors who are also beneficiaries choose to waive their fee to avoid income tax on the compensation while still receiving their inheritance.

Is executor compensation taxable income?

Yes — executor compensation is ordinary income subject to federal income tax and self-employment tax. The IRS treats executor fees as compensation for services rendered, not as an inheritance. This is a key consideration for executors who are also beneficiaries: if you receive $50,000 as your beneficiary share (not taxable as inheritance in most cases) vs. $50,000 as executor fee (fully taxable as ordinary income), the after-tax outcomes are very different. Many family member executors waive their fee entirely to avoid the tax hit, especially when they're receiving a significant inheritance. The estate gets a deduction for executor fees paid on Form 1041.

Can an executor waive their compensation?

Yes — an executor can waive their right to compensation entirely, and many family member executors do. Reasons to waive: (1) the executor is also a beneficiary and prefers to receive more as an inheritance (not taxable) rather than as executor fees (taxable as income); (2) the will specifies the executor serves without compensation; (3) the beneficiaries agree to proportionally increase all distributions in exchange for the waiver; or (4) the estate is simple and the executor doesn't feel the service warrants additional pay. A waiver should be documented in writing — either in the closing documents or a separate signed waiver filed with the probate court.

When is the executor's fee paid?

Executor fees are typically paid at or near the close of the estate — after all creditors are paid but before final distributions to beneficiaries. Some states allow interim fees (partial payment during administration) for long-running estates. The fee is an estate expense paid from the estate's funds before any beneficiary distribution. If the will specifies a fee amount, that controls; if it doesn't, the statutory schedule or reasonable compensation standard applies. The executor should not pay themselves without court approval in formally administered estates — and should document any fee payment with a written fee agreement or court petition.

What if the will specifies executor compensation?

If the will specifies the executor's compensation — either a fixed amount, a percentage, or a statement that the executor serves without pay — that provision generally controls, subject to state law. Most states allow the executor to renounce the will's specified compensation and instead take the statutory amount or reasonable compensation if the will's provision is less than what state law would provide. However, the executor must typically make this election before beginning to serve or shortly after appointment — you generally can't accept the role, do the work, and then retroactively elect a different fee structure. If the will specifies no compensation, the executor may still be entitled to statutory or reasonable compensation under state law in most jurisdictions.

Executor Compensation by State: What Are You Entitled To?

Two Fee Systems: Statutory vs. Reasonable Compensation

Every state uses one of two approaches — or a combination. Understanding which applies to your estate determines how you calculate and claim your fee.

Statutory fee schedules

About half the states set executor fees by statute — specific percentage tiers of the estate's gross value. California's schedule is the most referenced: 4% of the first $100,000, 3% of the next $100,000, 2% of the next $800,000, and so on, with the percentages decreasing as the estate value increases. New York, Florida, Arkansas, and others use similar tiered percentage schedules.

Statutory fees are calculated on the gross estate value — not the net after debts. If the deceased owned a $500,000 home with a $400,000 mortgage, the statutory fee is calculated on $500,000, even though the equity is only $100,000. This distinction matters enormously for high-debt estates.

Statutory fees can sometimes be supplemented by "extraordinary services" fees — additional compensation for work beyond normal estate administration, such as managing a business, handling complex litigation, or selling real property that required unusual effort. Courts must approve extraordinary fees separately.

Reasonable compensation standard

The other half of states use a "reasonable compensation" standard — meaning the court approves a fee based on the facts of each estate. Courts consider: the time the executor spent; the complexity of the estate; the executor's skill and expertise; the results achieved; the size of the estate; comparable professional rates in the area; and whether the executor had specialized knowledge (accounting, legal, real estate) that benefited the estate.

In practice, "reasonable" in most states means roughly 1–3% of the gross estate for a straightforward probate. Complex estates — with business interests, real estate in multiple states, or litigation — often justify higher fees. Simple estates administered quickly may result in lower fee awards.

In reasonable compensation states, the executor should keep detailed time records throughout administration — documenting every hour spent, the nature of the work, and any specialized knowledge applied. These records are essential when petitioning for the fee at closing.

Executor Fee Calculator

Calculate the statutory executor fee for the major fee-schedule states. For reasonable compensation states, use the result as a rough benchmark.

⚖️ Executor Fee Calculator

Enter the gross estate value and select the state to calculate the statutory fee.

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Executor Compensation by State — All 50 States

Find your state's fee standard, the applicable law, and key notes. Use the legend to interpret the fee type.

Statutory — specific percentages set by law

Reasonable — court-approved based on facts

Combo — statutory schedule + reasonable for extras

State	Fee Type	Fee Schedule / Standard	Key Statute	Notes
Alabama	Reasonable	Reasonable compensation per court	Ala. Code §43-2-848	Court considers time, complexity, estate size
Alaska	Reasonable	Reasonable compensation	AS §13.16.480	UPC state
Arizona	Reasonable	Reasonable compensation	ARS §14-3719	UPC state; no statutory schedule
Arkansas	Statutory	10% on first $1,000; 5% on next $4,000; 3% above $5,000	Ark. Code §28-48-108	Lower statutory rates than most states
California	Statutory	4% / $100K; 3% / next $100K; 2% / next $800K; 1% / next $9M; 0.5% above $15M	Cal. Prob. Code §10800	Plus extraordinary fees approved by court; attorney gets same fee schedule
Colorado	Reasonable	Reasonable compensation	CRS §15-12-719	UPC state
Connecticut	Reasonable	Reasonable compensation; court considers Probate Court fee schedule as guide	CGS §45a-175	Courts often reference 3–5% as reasonable starting point
Delaware	Reasonable	Reasonable compensation	Del. Code tit. 12 §2305	Court discretion
Florida	Statutory	3% on first $1M; 2.5% on next $4M; 2% above $5M; extraordinary services additional	Fla. Stat. §733.617	Applies to "compensable value" of estate; court can adjust
Georgia	Statutory	2.5% of all money received + 2.5% of all money paid out	OCGA §53-6-60	Applies to cash flows, not gross estate value
Hawaii	Reasonable	Reasonable compensation	HRS §560:3-719	UPC state
Idaho	Reasonable	Reasonable compensation	Idaho Code §15-3-719	UPC state
Illinois	Reasonable	Reasonable compensation	755 ILCS 5/27-1	Courts consider time, skill, results achieved
Indiana	Reasonable	Reasonable compensation	IC §29-1-10-13	Court sets amount if parties disagree
Iowa	Statutory	6% on first $1,000; 4% on next $4,000; 2% above $5,000	Iowa Code §633A.4105	Lower % on large estates
Kansas	Reasonable	Reasonable compensation	KSA §59-1717	Court discretion based on estate facts
Kentucky	Statutory	5% on first $1,000; reducing schedule; max ~2.5% on large estates	KRS §395.150	Tiered schedule with diminishing percentages
Louisiana	Statutory	2.5% of inventory value	La. C.C. art. 3027	Different system (civil law); succession not probate
Maine	Reasonable	Reasonable compensation	18-C MRS §3-719	UPC state
Maryland	Statutory	9% on first $20,000; 3.6% above $20,000	Md. Code, Est. & Trusts §7-601	Calculated on gross estate; court can adjust for unusual circumstances
Massachusetts	Reasonable	Reasonable compensation	MGL c.206 §16	Courts often reference 2–4% as benchmark
Michigan	Reasonable	Reasonable compensation	MCL §700.3719	UPC state
Minnesota	Reasonable	Reasonable compensation	Minn. Stat. §524.3-719	UPC state
Mississippi	Statutory	Not to exceed 7% of estate value — reduced by court if excessive	Miss. Code §91-7-299	Maximum cap; courts may award less
Missouri	Statutory	5% / first $5,000; 4% / next $20K; 3% / next $75K; 2.75% / next $300K; 2.5% / next $600K; 2% above $1M	Mo. Rev. Stat. §473.153	Detailed tiered schedule
Montana	Reasonable	Reasonable compensation	MCA §72-3-631	UPC state
Nebraska	Statutory	1% of gross estate (minimum $1,000)	Neb. Rev. Stat. §30-2480	UPC state but with statutory schedule
Nevada	Statutory	4% / first $15K; 3% / next $85K; 2% / next $900K; 1% above $1M	NRS §150.060	Tiered schedule; court may allow more for extraordinary services
New Hampshire	Reasonable	Reasonable compensation	RSA §554:26	Court discretion
New Jersey	Statutory	6% on income received; 5% on corpus (principal) paid out — combined 3.5% typical	NJSA §3B:18-14	Separate rates on income vs. corpus; confusing but well-established
New Mexico	Reasonable	Reasonable compensation	NMSA §45-3-719	UPC state
New York	Statutory	5% / first $100K; 4% / next $200K; 3% / next $700K; 2.5% / next $4M; 2% above $5M	NY SCPA §2307	Calculated on "funds received and paid out" — not gross value
North Carolina	Statutory	5% on receipts + 5% on disbursements; max 5% of estate value	NCGS §28A-23-3	Receipt-and-disbursement basis similar to Georgia
North Dakota	Reasonable	Reasonable compensation	NDCC §30.1-18-19	UPC state
Ohio	Statutory	4% on first $100K; 3% on next $300K; 2% above $400K + 1% extraordinary fee	ORC §2113.35	Probate court sets the fee; statutory amounts are guideline not ceiling
Oklahoma	Statutory	5% on first $1,000; 4% on next $4,000; 2.5% above $5,000	58 OS §527	Similar to Arkansas schedule
Oregon	Reasonable	Reasonable compensation	ORS §116.173	Court considers time, skill, estate complexity
Pennsylvania	Reasonable	Reasonable compensation; 3–5% common benchmark	20 Pa. C.S. §3537	No statutory schedule; courts often use 3% as starting point for typical estates
Rhode Island	Statutory	Probate court sets fee; generally 2–3% of gross estate	RI Gen. Laws §33-18-5	Court-supervised fee similar to statutory
South Carolina	Statutory	5% on appraised value of personal property; real estate at discretion	SC Code §62-3-719	UPC-influenced but with statutory personal property rate
South Dakota	Reasonable	Reasonable compensation	SDCL §29A-3-719	UPC state
Tennessee	Statutory	Reasonable but not to exceed: personal property 5%; real property negotiated; total max 3% typical	TCA §30-2-606	Hybrid approach; courts apply reasonableness within outer limits
Texas	Statutory	5% on cash received and paid out in independent administration	TX Est. Code §352.002	Cash-flow basis only; doesn't apply to property not going through hands
Utah	Reasonable	Reasonable compensation	Utah Code §75-3-719	UPC state
Vermont	Reasonable	Reasonable compensation	14 VSA §1402	Court sets amount based on estate facts
Virginia	Statutory	5% on personal property receipts + 5% on disbursements; real property negotiated	Va. Code §64.2-1208	Commissioner of Accounts reviews and approves
Washington	Reasonable	Reasonable compensation	RCW §11.48.210	Court discretion; 2–4% common for standard estates
West Virginia	Statutory	5% on first $100K; 3.5% on next $400K; 2% above $500K	WV Code §44-4-12	Tiered schedule
Wisconsin	Reasonable	Reasonable compensation	Wis. Stat. §857.05	Court oversight; 2–3% common
Wyoming	Reasonable	Reasonable compensation	Wyo. Stat. §2-7-804	Court discretion
Washington DC	Reasonable	Reasonable compensation	DC Code §20-751	Court discretion

Fee schedules and statutes are subject to change. Verify the current statute with a licensed probate attorney in your state before relying on these figures. See your state guide →

What Courts Consider When Setting Reasonable Compensation

In reasonable compensation states, these factors determine whether your fee request is approved — and at what amount.

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Time spent

The most important factor in most courts. Keep detailed time logs: date, hours, specific task performed. Unsupported fee claims are routinely cut.

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Complexity of the estate

A simple one-property estate with a clear will justifies less than an estate with business interests, multiple properties, contested claims, and tax issues.

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Executor's specialized skill

An executor with accounting, legal, or real estate expertise who applies that knowledge to benefit the estate can claim a higher rate than a lay person doing routine tasks.

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Results achieved

Did the executor successfully sell a difficult property? Resolve disputed claims at a discount? Manage a business during administration? Good results justify good fees.

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Size of the estate

Larger estates typically support larger absolute fees, but percentage rates often decrease as estate value increases — a $10M estate doesn't need 5x the work of a $2M estate.

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Local market rates

Courts look at what professional fiduciaries (corporate trustees, professional executors) charge in the same area — typically $75–$200/hour or 1–3% of estate value.

The time log: your most important tool in a reasonable compensation state

Without a contemporaneous time record, fee requests are often cut significantly by courts. Start keeping your log from day one of serving as executor. Record: the date; time in hours (e.g., 2.5); a specific description of what you did (not "estate work" — "reviewed and paid six creditor claims; called Bank of America estate department to initiate account transfer; reviewed draft of final accounting with attorney"). A log of 100 documented hours at $100–$150/hour supports a $10,000–$15,000 fee request far more credibly than a vague claim of "substantial time spent."

The Tax Trap: Executor Fee vs. Inheritance

This is the most financially important decision most family executors face — and most don't know about it until it's too late.

⚠ Executor Fee

Taxable as ordinary income

Executor fees are compensation for services. The IRS taxes them as ordinary income — subject to your marginal federal income tax rate (10–37%) plus state income tax and potentially self-employment tax (15.3% on first $176,100 in 2026).

Example: $30,000 executor fee, 24% federal bracket + 5% state + SE tax = effective rate ~45%. After tax: $16,500 kept of $30,000 received.

✓ Inheritance / Distribution

Generally not taxable income

Inherited assets are generally not subject to federal income tax (not the same as estate tax). An heir who receives $30,000 as their share of the estate receives $30,000 after-tax — there's no federal income tax on the receipt of the inheritance itself.

Example: $30,000 inheritance = $30,000 kept. No federal income tax on receipt (though capital gains apply if inherited assets are later sold above stepped-up basis).

💡 The fee vs. waiver decision

For family executors who are also beneficiaries, waiving the fee is often smarter

If you are both executor and a beneficiary of the estate, you face a choice: take a taxable executor fee, or waive the fee and receive more of your inheritance (not taxable as income). The math usually favors waiving when you're in a moderate-to-high tax bracket.

When waiving makes sense: You're in the 24%+ federal bracket; you're already receiving a meaningful inheritance; the fee would be a modest amount relative to your inheritance; or the estate's beneficiaries are few and the fee would simply reduce everyone's share proportionally.

When taking the fee makes sense: You're a non-beneficiary executor (there's no inheritance to receive instead); the fee is very large relative to your inheritance; you're in a low tax bracket; or the estate has significant liquidity and the fee is needed to compensate you fairly for substantial work.

The waiver must be documented. File a written waiver of executor's compensation with the probate court and in the closing documents. An undocumented "waiver" that isn't formalized may still be treated as taxable compensation by the IRS if the right to the fee vested before the waiver was executed.

Source: IRS Publication 559 (Survivors, Executors, and Administrators) — the authoritative IRS guide for estate tax obligations.

Frequently Asked Questions

It depends on the state. Some states allow each co-executor to receive the full statutory fee, effectively doubling the total fee burden on the estate. Others require co-executors to split a single fee. California, for example, allows each personal representative (including multiple co-executors) to receive the full statutory fee — which is a significant consideration when deciding whether to appoint co-executors in a large estate. New York splits the fee among co-executors unless there are two or more co-executors and the estate is over $300,000, in which case each may receive a full fee. Always check the co-executor fee rule in your specific state before appointing multiple executors.

Executor fees are Tier 2 estate administration expenses — paid after funeral costs but before most creditors (they are a priority claim above general unsecured creditors). In the statutory priority order, administration expenses including the executor's fee are paid second, right after funeral expenses. This means that even in an insolvent estate, the executor is entitled to their fee from whatever assets exist, ahead of credit card companies and other general creditors. The executor's fee is paid before any beneficiary distributions — never after.

Any interested party can object to a proposed executor fee by filing an objection with the probate court. The court then holds a hearing where the executor must justify the fee with documentation — time records, description of tasks, evidence of complexity. Courts weigh the objection against the documented record. An executor with meticulous time logs and clear evidence of the work done is in a strong position; one relying on vague claims of "lots of time spent" is vulnerable. This is another reason to keep contemporaneous records from day one. If the court finds the fee excessive, it will reduce it to what it considers reasonable. The executor cannot charge a fee the court declines to approve.

Yes — executor reimbursement for out-of-pocket expenses is separate from and in addition to the executor's compensation fee. Expenses you personally paid on behalf of the estate (mileage to the property, postage for required notices, copying costs for court filings, travel to meet with the estate attorney) are reimbursable as estate expenses, not deducted from your fee. Keep receipts for all out-of-pocket expenses. The reimbursement is not taxable income to you (you're just being paid back for money you spent) — unlike the fee itself, which is taxable compensation.

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Questions about your executor fee or the fee waiver decision?

A probate attorney can advise on your state's fee standard, prepare the fee petition, and help you decide whether taking the fee or waiving it is the better financial outcome given your tax situation.

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Executor Compensation: What You're Entitled to by State

Key Facts