Tool 02 · Compensation
Executor fee calculator
What the executor or administrator is allowed to take, state by state. Where a statute fixes a percentage we compute it bracket by bracket; where the law only says “reasonable”, we say so instead of inventing a rate.
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All jurisdictions
The rule in every state
| State | Type | Rule | Statute |
|---|---|---|---|
| Alabama | ceiling | Discretionary up to 2.5% of receipts and 2.5% of disbursements (maximum 5% total commission) | Ala. Code § 43-2-848 & § 43-2-680 |
| Alaska | reasonable | Reasonable compensation based on estate complexity, time expended, and professional skill | Alaska Stat. § 13.16.430 |
| Arizona | reasonable | Reasonable compensation under UPC guidelines; typically 2% - 4% or reasonable hourly rate | A.R.S. § 14-3719 |
| Arkansas | schedule | Statutory sliding scale: up to 10% on first $1,000, 5% on next $4,000, 3% on balance over $5,000 (real property excluded unless sold) | Ark. Code Ann. § 28-48-108 |
| California | schedule | Mandatory Statutory Scale: 4% first $100k, 3% next $100k, 2% next $800k, 1% next $9M, 0.5% next $15M, reasonable amount above $25M (Prob Code § 10800) | Cal. Prob. Code § 10800 & § 10810 (Attorneys receive identical statutory compensation) |
| Colorado | reasonable | Reasonable compensation (C.R.S. § 15-12-719); subject to court review under § 15-12-721 | C.R.S. § 15-12-719 (review under § 15-12-721) |
| Connecticut | reasonable | Reasonable compensation approved by the Probate Court; fees generally range from 2% to 4% depending on estate size | Conn. Gen. Stat. § 45a-364 |
| Delaware | reasonable | Reasonable commission approved by the Register of Wills and Court of Chancery; Court Chancery Rule 192 schedule provides guidance (~2% to 5%) | 12 Del. C. § 2305 & Court Chancery Rule 192 |
| District of Columbia | reasonable | Reasonable compensation determined by the Court considering time, complexity, and estate results (D.C. Code § 20-751) | D.C. Code § 20-751 |
| Florida | schedule | Presumed Reasonable Statutory Scale: 3% first $1M, 2.5% next $4M, 2% next $5M, 1.5% above $10M (Fla. Stat. § 733.617) | Fla. Stat. § 733.617 & § 733.6171 (Attorney Fees) |
| Georgia | ceiling | Statutory Commission: 2.5% of all money received and 2.5% of all money paid out (maximum 5% total) plus up to 3% on property delivered in-kind with court approval | O.C.G.A. § 53-6-60 |
| Hawaii | reasonable | Reasonable compensation under Hawaii Uniform Probate Code | Haw. Rev. Stat. § 560:3-719 |
| Idaho | reasonable | Reasonable compensation based on time and complexity | Idaho Code § 15-3-719 |
| Illinois | reasonable | Reasonable compensation based on hours spent, complexity, and estate size; typically 2% to 4% or $50-$150/hr | 755 ILCS 5/27-1 |
| Indiana | reasonable | Reasonable compensation approved by court based on local county fee guidelines (typically 2% to 4%) | Ind. Code § 29-1-10-13 |
| Iowa | schedule | Statutory maximum (Iowa Code § 633.197): 6% of first $1,000; 4% of $1,000–$5,000; 2% of gross assets over $5,000 (life insurance excluded unless payable to estate); extraordinary services may be allowed under § 633.199 | Iowa Code § 633.197 |
| Kansas | reasonable | Reasonable compensation approved by District Court based on work performed and estate size | K.S.A. § 59-1717 |
| Kentucky | ceiling | Statutory maximum: 5% of the value of the personal estate plus 5% of income collected; additional compensation for extraordinary services at court's discretion | KRS § 395.150 |
| Louisiana | schedule | Statutory Commission: 2.5% of the inventory of the succession property (La. C.C.P. art. 3351) | La. C.C.P. art. 3351 |
| Maine | reasonable | Reasonable compensation under 18-C M.R.S. § 3-719 | 18-C M.R.S. § 3-719 |
| Maryland | schedule | Statutory Commission Sliding Scale: 9% on first $20,000 + 3.6% on balance over $20,000 (Md. Code Est. & Trusts § 7-601) | Md. Code, Est. & Trusts § 7-601 |
| Massachusetts | reasonable | Reasonable compensation determined by court based on services rendered and estate complexity (M.G.L. c. 190B, § 3-719) | M.G.L. c. 190B, § 3-719 |
| Michigan | reasonable | Reasonable compensation approved by Probate Court (EPIC guidelines; typically 2% to 4%) | MCL § 700.3719 |
| Minnesota | reasonable | Reasonable compensation determined by court based on time, complexity, and results (Minn. Stat. § 524.3-719) | Minn. Stat. § 524.3-719 |
| Mississippi | reasonable | Discretionary allowance by Chancellor, typically 1% to 7% of the estate value depending on work performed | Miss. Code Ann. § 91-7-299 |
| Missouri | schedule | Mandatory Statutory Minimum Schedule: 5% on first $5k, 4% next $20k, 3% next $75k, 2.75% next $300k, 2.5% next $600k, 2% over $1M | Mo. Rev. Stat. § 473.153 |
| Montana | reasonable | Reasonable compensation for services (statutory percentage schedule repealed in 2019) | Mont. Code Ann. § 72-3-631 |
| Nebraska | reasonable | Reasonable compensation approved by County Court (Neb. Rev. Stat. § 30-2480) | Neb. Rev. Stat. § 30-2480 |
| Nevada | schedule | Mandatory Statutory Scale: 4% first $15k, 3% next $85k, 2% excess over $100k (NRS § 150.020) | NRS § 150.020 & § 150.060 |
| New Hampshire | reasonable | Reasonable compensation for work, responsibility and risk, subject to Probate Court approval (no statutory percentage) | N.H. Cir. Ct. Probate Div. Rule 88 |
| New Jersey | schedule | Statutory corpus commissions: 5% on first $200,000, 3.5% on excess up to $1,000,000, 2% over $1,000,000 (+1% of corpus per additional fiduciary); plus 6% on income (N.J.S.A. 3B:18-13) | N.J.S.A. § 3B:18-14 & § 3B:18-13 |
| New Mexico | reasonable | Reasonable compensation approved by court (NMSA 1978 § 45-3-719) | NMSA 1978 § 45-3-719 |
| New York | schedule | Mandatory Statutory Scale: 5% on first $100k, 4% next $200k, 3% next $700k, 2.5% next $4M, 2% all amounts over $5M (SCPA § 2307) | N.Y. SCPA § 2307 (Commissions of fiduciaries other than trustees) |
| North Carolina | ceiling | Discretionary allowance by Clerk of Superior Court up to a statutory ceiling of 5% of receipts and 5% of disbursements | N.C. Gen. Stat. § 28A-23-3 |
| North Dakota | reasonable | Reasonable compensation approved by District Court (N.D.C.C. § 30.1-18-19) | N.D. Cent. Code § 30.1-18-19 |
| Ohio | schedule | Mandatory Statutory Scale: 4% first $100k, 3% next $300k, 2% over $400k, plus 1% on non-probate real estate / funds (R.C. § 2113.35) | Ohio Rev. Code § 2113.35 |
| Oklahoma | schedule | Statutory scale: 5% on first $1,000, 4% on next $5,000, 2.5% on amounts over $6,000 (58 O.S. § 527) | 58 O.S. § 527 |
| Oregon | schedule | Statutory Scale: 7% first $1k, 4% next $9k, 3% next $40k, 2% over $50k, plus 1% on non-probate property (ORS § 116.173) | ORS § 116.173 |
| Pennsylvania | reasonable | Reasonable compensation approved by Orphans' Court; Johnson Estate schedule provides standard guidance (~5% on first $100k, 4% next $100k, 3% next $800k, 2% next $1M) | 20 Pa.C.S. § 3537 (Compensation) |
| Rhode Island | reasonable | Such compensation as the probate court considers just (no statutory percentage) | R.I. Gen. Laws § 33-14-8 |
| South Carolina | ceiling | Statutory ceiling: up to 5% of appraised value of probate personal property plus proceeds of court/will-authorized real property sales, plus up to 5% of estate income; minimum $50; extraordinary services by court approval (S.C. Code § 62-3-719) | S.C. Code Ann. § 62-3-719 |
| South Dakota | reasonable | Reasonable compensation (SDCL § 29A-3-719(a) factors); where the will is silent or intestate, default commissions on personal property: 5% first $1,000, 4% next $4,000, 2.5% over $5,000; real property: just and reasonable compensation fixed by court | SDCL § 29A-3-719 |
| Tennessee | reasonable | Reasonable compensation fixed by court based on time, responsibility, and estate complexity (~2.5% to 5%) | Tenn. Code Ann. § 30-2-606 |
| Texas | ceiling | Five and Five Rule: 5% of all amounts received in cash and 5% of all amounts paid out in cash, capped at 5% of gross estate (Tex. Estates Code § 352.002) | Tex. Estates Code § 352.002 (Statutory Commission) |
| Utah | reasonable | Reasonable compensation approved by District Court (Utah Code § 75-3-718) | Utah Code § 75-3-718 |
| Vermont | reasonable | Reasonable fees for services plus necessary expenses; compensation fixed by will is full satisfaction unless renounced | 14 V.S.A. § 1065 |
| Virginia | reasonable | Reasonable compensation under Guidelines for Fiduciary Compensation; typically 5% of receipts on personal property, 5% of income, and 1% on real property sold | Va. Code Ann. § 64.2-1208 & Judicial Council Guidelines |
| Washington | reasonable | Reasonable compensation approved by Superior Court under RCW § 11.48.210 | RCW § 11.48.210 |
| West Virginia | reasonable | Reasonable compensation in the form of a commission on receipts or otherwise, allowed by the fiduciary commissioner/county commission (no fixed statutory percentage; 5% of receipts is customary) | W. Va. Code § 44-4-12 |
| Wisconsin | schedule | 2% of inventory value less mortgages/liens plus net principal gains (or a written agreed rate), plus court-approved sums for unusual difficulty/extraordinary services | Wis. Stat. § 857.05 |
| Wyoming | schedule | Statutory Scale: 10% first $1k, 5% next $4k, 3% next $15k, 2% over $20k (Wyo. Stat. § 2-7-803) | Wyo. Stat. § 2-7-803 |
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Questions
Executor fees, explained
Are executor fees taxable income in the United States?
Yes. Executor and personal representative commissions are taxable income and are reported on the executor's own federal return (as other income on Schedule 1 for non-professional executors). An executor who is also a beneficiary sometimes waives the fee, because an inheritance itself is not federal income.
How does California calculate statutory executor and attorney fees?
Under California Probate Code § 10800 (executor) and § 10810 (attorney), each is entitled to the same statutory fee on the estate value: 4% of the first $100,000, 3% of the next $100,000, 2% of the next $800,000, 1% of the next $9 million and 0.5% of the next $15 million. Above $25 million the court sets a reasonable amount.
What is the 'Five and Five Rule' in Texas probate?
Under Texas Estates Code § 352.002, a personal representative may receive 5% of all cash received and 5% of all cash paid out, with exclusions (for example cash on hand at death and distributions to heirs), and total compensation may not exceed 5% of the gross fair market value of the estate.
Can an executor receive fees for 'extraordinary services'?
In many states, yes. Running the decedent's business, handling tax audits, litigation or selling real estate can justify extra compensation approved by the court, on top of the ordinary fee.
Which states set executor fees by statute?
15 states set a percentage schedule in the statute and 6 set a statutory maximum; the other 30 jurisdictions only say the fee must be “reasonable” and leave the amount to the court.