Executor fee guide
How Much Does an Executor Get Paid?
First: take a breath. If you've just been named executor — often while grieving someone you loved — you're not alone, and you don't need to figure it all out at once.
There is no universal national percentage that this tool can apply. Executor compensation depends on the applicable state law, the statutory calculation basis, the services performed, and the will or court requirements.
This Round 1 guide and calculator currently verify California, Florida, and New York only. It is not a 50-state fee chart.
How Executor Fees Are Calculated
A percentage is meaningful only when its legal calculation base and schedule are known. A state may prescribe tiers, allow reasonable compensation, or give the will and court a role. The examples below are general information, not a conclusion about what any particular executor is entitled to receive.
Statutory schedules
A statutory schedule applies percentages to defined tiers and a defined value. The value might be an estate-accounted-for amount, compensable probate value, or sums received and paid out. Those bases are not interchangeable, so entering a generic gross estate value can mislead.
Reasonable compensation
Some compensation questions involve reasonable compensation, extraordinary services, court review, or facts that a simple schedule does not model. Trustee compensation is a different responsibility from serving as an executor; a trustee formula should not be substituted for an executor schedule here.
Will provisions
The will may address compensation or conditions for service, while applicable law and court procedures can still matter. Read the governing instrument and obtain situation-specific professional advice before relying on an estimate.
Executor Fees by State
The schedules below are rendered directly from the same verified rule records used by the calculator. Review each state's input basis, tier table, caveats, source, and verification date together.
California
Calculation basis: Estimated estate value used for the statutory compensation calculation
California's schedule uses the value accounted for by the personal representative, including the statutory appraisal/gains/receipts and losses basis. It is not simply the inheritance received by beneficiaries.
California's schedule runs through $25,000,000. Any amount above that threshold is court-determined; this guide does not invent a rate for it.
| Value in tier | Complete rate or treatment |
|---|---|
| $0 to $100,000 | 4% |
| $100,000 to $200,000 | 3% |
| $200,000 to $1,000,000 | 2% |
| $1,000,000 to $10,000,000 | 1% |
| $10,000,000 to $25,000,000 | 0.5% |
| Above $25,000,000 | Court-determined |
Citation: California Probate Code § 10800
Official sourceLast verified: 2026-09-02
- This is a simplified estimate for ordinary services under California Probate Code § 10800.
- For value above $25,000,000, the additional amount is court-determined; this tool does not invent a rate.
- This informational result does not determine legal entitlement or replace professional advice.
Florida
Calculation basis: Estimated compensable value of the probate estate
Florida's compensable value generally uses the probate estate inventory value plus estate income during administration. Extraordinary services may support additional reasonable compensation.
Florida's schedule uses compensable probate inventory value plus estate income during administration. Extraordinary services and other adjustments are not modeled here.
| Value in tier | Complete rate or treatment |
|---|---|
| $0 to $1,000,000 | 3% |
| $1,000,000 to $5,000,000 | 2.5% |
| $5,000,000 to $10,000,000 | 2% |
| Above $10,000,000 | 1.5% |
Citation: Florida Statutes § 733.617
Official sourceLast verified: 2026-09-02
- This is a simplified estimate of the presumed reasonable commission for ordinary services under Florida Statutes § 733.617.
- The statute also addresses extraordinary services and other circumstances that may affect compensation.
- This informational result does not determine legal entitlement or replace professional advice.
New York
Calculation basis: Amount received and paid out for purposes of this simplified commission estimate
New York's commission schedule is based on sums received and paid out. This simplified input is not a generic gross-estate-value calculation.
New York's listed rates are complete rates for a commissionable amount, while receiving and paying out each use half of that rate. If the same eligible $100,000 qualifies on both sides, the illustration is $2,500 + $2,500 = $5,000, not $10,000; a one-sided amount uses only the half-rate. The calculator uses one input as the same eligible amount counted on both sides and does not model partial scenarios or add two inputs. Additional provisions, including exclusions such as specific gifts, may affect an individual matter.
| Value in tier | Complete rate or treatment |
|---|---|
| $0 to $100,000 | 5% |
| $100,000 to $300,000 | 4% |
| $300,000 to $1,000,000 | 3% |
| $1,000,000 to $5,000,000 | 2.5% |
| Above $5,000,000 | 2% |
Citation: New York Surrogate's Court Procedure Act § 2307
Official sourceLast verified: 2026-09-02
- This simplified estimate applies the published commission schedule in New York Surrogate's Court Procedure Act § 2307.
- The statute contains additional provisions and circumstances not modeled by this basic tool.
- This informational result does not determine legal entitlement or replace professional advice.
Use Our Free Executor Fee Calculator
Use the matching state-specific input label and calculation basis below. The inline calculator returns a simplified estimate, tier breakdown, citation, last-verified date, caveats, and an unsupported response when no verified rule is available.
Step 1
Estimate a published state schedule
The free result includes the estimate, tier breakdown, source, and caveats. No email is required.
How Executor Fees Are Taxed
Executor fees are taxable income. For individual United States personal representatives, federal reporting depends on the work involved.
| Situation | General federal framing | Self-employment tax |
|---|---|---|
| Nonprofessional personal representative | Report ordinary fees as other income on Schedule 1 (Form 1040). | Generally no, subject to the business exception below. |
| Professional executor | Fees from the executor's trade or business are generally Schedule C self-employment income. | Generally yes. |
| Estate operates a business | When the executor actively participates in operating the estate business, related fees must be reported as self-employment income on Schedule C. | Generally yes, for the related fees. |
IRS Publication 559 says fees received by personal representatives are included in gross income. See the official Publication 559, Survivors, Executors, and Administrators. This individual filing summary does not apply to corporate executors such as banks or trust companies. It is not tax advice.
Executor Fee FAQs
Can an executor get paid for their time?
Compensation may be available for an executor's services, but a record of hours does not by itself establish an hourly payment entitlement. The applicable law, will, nature of services, and court requirements matter.
Is an executor fee always a percentage of the estate?
No. A percentage schedule may apply only to a defined statutory base, and some matters turn on reasonable compensation, extraordinary services, a will, or court review. New York, for example, uses sums received and paid out in its schedule; that is not a generic gross-estate-value rule.
Can an executor be paid before debts or beneficiaries?
Do not treat an estimate as payment authority. The order and timing of fees can depend on state law, court approval, the estate's obligations, and the facts of administration. Resolve those issues before making a payment.
Can an executor decline compensation?
It may be possible in some circumstances, but there is no unconditional nationwide rule. Florida Statutes § 733.617(4), for example, addresses declining compensation; review the applicable state law and governing documents before deciding.
How are executor fees taxed?
Fees received by a personal representative are included in gross income under the IRS guidance cited above. Whether fees are also treated as self-employment income depends on the executor's trade or business and the services involved, so a tax professional should review the details.
What to Do Next as an Executor
Start with the free answer and general organization prompts. If you need a saved workflow later, the optional workspace keeps one case, saved progress, tasks, and an informational summary together. It does not create legal filings or court-submittable documents.
The paid option requires sign-in and payment and depends on external configuration. MyExecutorDesk provides organizational tools and general legal information. It is not a law firm and does not provide legal advice.