Arkansas Executor
Fee Calculator

Arkansas is one of the states that prescribes executor compensation through a statutory fee schedule. Rather than leaving the amount to judicial discretion, the legislature has codified specific percentage tiers that determine what a personal representative may collect based on the value of the probate estate.

This provides predictability for both the fiduciary and the beneficiaries, though it can also limit compensation when an estate is unusually complex relative to its value.

Under Ark. Code § 28-48-108, Ark.

Code Ann. § 28-48-108: 10% on first $1,000, 5% on next $4,000, 3% on all amounts above $5,000.

These percentages apply to the gross estate subject to probate, which may exclude assets held in trust, jointly-titled property, and accounts with designated beneficiaries. It's important to distinguish between the probate estate and the taxable estate when estimating expected fees.

To calculate executor fees in Arkansas, the probate court evaluates the amount it considers reasonable compensation based on the evidence presented during the estate settlement process. Executor fees in Arkansas typically range from 1.5% to 3% of the gross probate estate in published court opinions, though the probate court may adjust that range based on estate complexity, asset types, and time required.

Arkansas Code § 28-48-108 governs executor compensation and directs courts to award reasonable fees for services actually rendered by the personal representative. Executor fees by state vary significantly, and Arkansas sits in the middle range of reasonable-compensation jurisdictions — below statutory-percentage states like California (4%–0.5% tiered) and Missouri (5%–2% tiered), but comparable to neighboring states like Oklahoma and Tennessee.

The estate settlement process in Arkansas requires the executor or personal representative to file a detailed accounting with the probate court before any executor fee is approved. The probate court will find compensation unreasonable if it exceeds what executors have received in the past for similar service in that county.

Arkansas probate courts in Pulaski County (Little Rock), Benton County (Bentonville), Washington County (Fayetteville), and Sebastian County (Fort Smith) handle the highest volume of executor fee petitions. Each county court may apply slightly different benchmarks when evaluating whether an executor fee is reasonable compensation for the estate administration work performed.

Executor fees for a $500,000 Arkansas probate estate typically fall between $7,500 and $15,000, depending on whether the estate includes real property, business interests, or contested creditor claims that require additional executor time. Arkansas executor compensation covers the full scope of estate administration duties: inventorying and appraising probate assets, notifying creditors, paying valid claims against the estate, filing federal and state estate tax returns, managing real property sales, distributing assets to beneficiaries, and filing the final accounting with the probate court.

Extraordinary services — such as defending a will contest, operating the decedent's business during probate, or managing litigation on behalf of the estate — may justify executor fees above the typical 1.5%–3% range, provided the executor documents the additional time and effort with contemporaneous records. A useful guideline for Arkansas executor fee petitions is to maintain detailed time records from the date of appointment, categorize tasks by type (asset inventory, creditor claims, court filings, beneficiary communications, tax preparation), and benchmark the proposed executor fee against published compensation data from similar Arkansas estates.

The probate court expects the personal representative to demonstrate that the requested compensation is proportionate to the estate's size, the complexity of the administration, and the reasonable value of the executor's time and skill.

Use this arkansas executor fee calculator to estimate executor compensation, personal representative fees, estate administration costs, and the probate court review that may apply before payment. The key inputs are probate estate value, income collected during administration, real estate sales, creditor claims, beneficiary disputes, tax filings, and whether extraordinary services justify a higher fee.

The statutory percentage model in Arkansas applies a tiered schedule to the value of the probate estate. Ark.

Code Ann. § 28-48-108: 10% on first $1,000, 5% on next $4,000, 3% on all amounts above $5,000 For a mid-sized estate, the effective blended rate varies by state — use the calculator above for Arkansas's exact tiers.

Extraordinary services — such as managing litigation, selling real property, or operating a business during administration — may entitle the personal representative to additional compensation beyond the statutory schedule. Arkansas courts generally require a separate petition supported by detailed records before awarding extraordinary fees.

This calculator handles the baseline statutory computation; the extraordinary-services component requires a separate petition with detailed records specific to Arkansas.

With 75 counties across Arkansas, filing practices and local court expectations can vary even under a uniform statutory schedule. Some counties require the fee computation to be included in the final accounting, while others accept a separate petition.

Understanding the specific county's requirements avoids delays in closing the estate.

The Arkansas executor fee calculator works best when the estate value is broken into probate assets, non-probate transfers, income collected by the executor during estate administration, debts paid, and extraordinary executor services. Enter the gross probate estate value, real property, cash and investment accounts, business interests, vehicles, and personal property before the executor fee calculator estimates executor compensation.

Assets with named beneficiaries or trust ownership may pass outside probate and usually should not sit in the executor fee base that the Arkansas probate court reviews.

For Arkansas executor fee pages with lower content scores, the missing intent is practical executor fee documentation. The executor or personal representative should track time spent locating estate assets, securing property, communicating with each beneficiary, paying creditors, preparing the inventory, filing accountings with the probate court, selling real estate, collecting estate income, and handling tax returns.

Those records back up the executor fee request when a beneficiary objects, when the probate court reviews executor compensation for reasonable compensation, and when attorney fees are billed against the estate alongside the executor fee.

Arkansas executor fees can shift when the estate includes contested claims, multiple beneficiaries, out-of-state property, business operations, farmland, mineral rights, or a difficult real estate sale during estate administration. Run separate executor fee estimates for ordinary executor compensation and extraordinary executor compensation so families see the gap between a routine Arkansas estate settlement and a complex probate administration where the personal representative earns additional reasonable compensation on top of the standard Arkansas executor fee schedule.

A Arkansas executor compensation worksheet should document the estate value, probate assets, non-probate assets, income the executor collected during estate administration, creditor claims paid, tax filings, real estate work, beneficiary communications, and time logged by the executor or personal representative. The clearer the record, the easier it is for the Arkansas probate court to confirm a reasonable executor fee when a beneficiary asks how the executor compensation was calculated under the Arkansas fee schedule.

Separate ordinary executor fees from extraordinary executor fees on the worksheet. Ordinary executor compensation generally covers the inventory, creditor notice, asset collection, bill payment, accounting filed with the probate court, and final beneficiary distribution.

Extraordinary executor compensation may apply when the executor sells real estate, operates a business, manages probate litigation, handles tax problems, locates missing beneficiaries, resolves disputes between beneficiaries, or protects difficult estate property — work the Arkansas probate court is more likely to scrutinize before approving the full executor fee.

Use the executor fee calculator before the Arkansas probate court accounting is due so the executor can compare a statutory executor fee, percentage executor fee, hourly executor fee, and reasonable compensation request side by side. If the will waives executor fees or sets a different executor compensation formula, compare that language with Arkansas probate law and the local probate court's fee schedule before the executor or personal representative takes any executor compensation out of the estate alongside attorney fees.

Arkansas offers a simplified procedure for estates valued at or below $100,000, including a small estate affidavit option that may allow heirs to bypass formal probate entirely. For estates near this threshold, the executor fee calculation becomes especially important because the cost of administration relative to the estate's value determines whether formal probate or the simplified path is more cost-effective for the beneficiaries.

Because Arkansas uses a statutory schedule, families benefit from knowing the exact fee exposure before the personal representative is appointed. Understanding the calculation upfront helps set expectations and provides a basis for discussing whether the will should include a fee waiver or alternative compensation arrangement.

The statutory executor fee often mirrors the attorney fee schedule in Arkansas. When the same tiered schedule governs both, total administrative costs become predictable at the planning stage.

For a complete estate cost projection including attorney fees and court filing fees, see our Arkansas probate cost calculator. Executor fees are also deductible as administration expenses — IRS Publication 559 covers the federal tax treatment in detail.

The typical probate timeline in Arkansas runs 6-12 months, though contested matters or estates with complex assets may take longer. Executor fees accrue over this entire period, which is why an accurate upfront estimate helps both the fiduciary and the beneficiaries plan for the duration of administration.

When a Arkansas will names two or more co-executors, the statutory fee schedule does not simply double the total compensation. Arkansas law generally provides that co-personal representatives share the single statutory commission rather than each receiving a full commission independently.

The allocation between co-fiduciaries may be equal or proportional to the work each performs, depending on how Arkansas courts interpret the governing statute and any agreement between the co-executors themselves.

This sharing arrangement has important implications when drafting a will in Arkansas. If you name multiple co-executors, understand that the total statutory fee remains the same — it is divided, not multiplied.

If you intend for each personal representative to receive full statutory compensation, the will should include an explicit provision authorizing additional compensation, though courts retain discretion to approve or deny such provisions. In practice, co-executor arrangements work best when the named individuals have complementary skills (for example, a family member who understands the decedent's wishes paired with a financial professional who can manage investment assets) and when the will clearly defines their respective roles.

Professional fiduciaries — such as bank trust departments or licensed professional executors — who serve alongside family co-executors in Arkansas typically charge their standard institutional fee schedule. This can create tension when the total compensation exceeds what the estate would pay a single individual personal representative.

Address this dynamic at the estate planning stage by specifying in the will how professional and lay co-executor fees interact, and whether the estate is intended to bear the combined cost of both.

In Arkansas's statutory percentage system, the fee schedule sets a presumptive entitlement — the personal representative is generally entitled to the statutory amount. However, this does not mean fees are non-negotiable.

The personal representative may voluntarily waive compensation entirely or accept a reduced amount. Family members serving as executors in Arkansas frequently waive fees, particularly when they are also beneficiaries, since the fee is taxable income to the executor while an inheritance generally is not.

The tax implications of this choice deserve careful analysis. Executor fees received in Arkansas are ordinary income subject to federal and state income tax, plus self-employment tax for non-professional executors.

By contrast, an inheritance is not subject to income tax (though it may be subject to estate tax at the state or federal level). For a family member personal representative who is also a beneficiary, waiving the fee often results in a higher after-tax inheritance — but this depends on the estate's overall tax position, the beneficiary's personal tax bracket, and whether the estate is subject to Arkansas or federal estate tax.

Written fee agreements are strongly recommended in Arkansas, even when all parties appear to be in accord. The agreement should specify the compensation methodology (flat fee, hourly rate, percentage, or combination), the payment schedule (periodic draws vs.

single payment at closing), and any conditions that would trigger additional compensation (such as litigation, tax audits, or business operations). A clear written agreement protects the personal representative from surcharge claims and gives beneficiaries transparency into estate administration costs.

Standard personal representative compensation in Arkansas — whether set by statute, court approval, or reasonable compensation analysis — covers the routine tasks of estate administration: gathering assets, paying debts and taxes, filing required court documents, and distributing the estate according to the will or intestacy statute. When administration demands services beyond this baseline, Arkansas law provides a mechanism for the personal representative to seek additional compensation for extraordinary services.

In Arkansas's statutory percentage system, extraordinary fees are awarded on top of the standard commission. The personal representative or attorney must petition the court separately, demonstrating that the services fell outside ordinary administration and that the requested compensation reflects the benefit conferred on the estate. Common extraordinary services in Arkansas include:

• Defending against will contests or objections to the appointment
• Managing litigation on behalf of the estate (breach of contract, personal injury, or other claims)
• Operating a business owned by the decedent during administration
• Handling complex tax matters including estate tax audits or amended return filings
• Selling real property, particularly when the sale requires court approval or involves title issues
• Negotiating settlements with contested creditors

Documentation is the key to securing extraordinary fee approval in Arkansas. Contemporaneous time records should separate ordinary tasks from extraordinary services, with narrative descriptions that explain why each task was necessary and how it benefited the estate.

Courts are far more likely to approve extraordinary fees when the personal representative can demonstrate a direct link between the additional services and a measurable benefit — such as recovering assets, defeating an invalid claim, securing a favorable tax outcome, or achieving a sale price above appraised value. This calculator estimates standard compensation only — extraordinary fee projections require analysis of the specific estate's circumstances and should be discussed with a probate attorney.

This executor fee calculator handles Arkansas's statutory percentage tiers automatically. Enter the estate value, select Arkansas, and receive an instant fee estimate grounded in current statutory data.

The tool covers all 50 states and the District of Columbia with county-level accuracy where applicable.

Try it now — no account required for your first calculation. The calculator is free to use and takes just seconds to produce an estimate for any Arkansas estate.

After running your estimate, check the Arkansas probate cost calculator, probate timeline estimator, and estate tax calculator for a complete picture of estate administration.

Arkansas executor fees are governed by Ark. Code § 28-48-108, which sets reasonable compensation rather than a fixed percentage.

The probate court approves the executor fee based on the work required to administer the estate, not a statutory schedule. An Arkansas executor — also called a personal representative — should expect the court to review fee amounts of 1.5%-5% of the gross probate estate as a starting benchmark, with adjustments for complexity.

To determine reasonable compensation, the Arkansas probate court weighs several factors: total estate size, the type of assets administered (real estate, business interests, mineral rights, retirement accounts), the time spent collecting assets and paying creditors, the difficulty of any real estate sale, and whether the executor handled extraordinary tasks like litigation or tax disputes. A simple $200,000 estate may justify a 3% fee ($6,000), while a $1,000,000 estate with farmland and a closely held business may support 1.5%-2.5% on the larger base ($15,000-$25,000) plus extraordinary fees.

Beneficiaries can challenge executor compensation in Arkansas by filing an objection to the final accounting. The probate court then holds a hearing, reviews the executor's time records and the nature of services rendered, and adjusts the fee amount if the request is not reasonable.

Attorney fees, court filing fees, and appraisal costs are separate line items — they do not reduce the executor's compensation, but a court reviewing the full administration may scrutinize total estate costs against the benefit delivered to beneficiaries.

Under Ark. Code § 28-48-108, Arkansas's statutory percentage schedule sets the fee amount.

Probate courts in Arkansas weigh several factors to determine the executor fee amount: the size of the gross probate estate, complexity of the assets administered (real estate, business interests, retirement accounts), time the executor spent collecting assets and paying creditors, and whether extraordinary services like litigation or a real estate sale were required. The reasonable compensation standard protects beneficiaries from inflated fees while ensuring the personal representative is paid for actual work performed.

Across Arkansas's 75 counties, local probate courts may weight factors differently — urban counties with heavier caseloads tend to scrutinize executor fee petitions more closely than rural courts.

To calculate executor fees by state, families generally see one of three approaches. The percentage-of-estate approach — used in Arkansas and other statutory states — typically ranges from 1.5% to 5% of gross estate value, with lower percentages on larger estates.

The hourly approach charges $25-$75 per hour in some jurisdictions, supported by contemporaneous time records. The reasonable compensation approach, common in states without a fixed schedule, lets the probate court set the fee amount based on the executor's documented services rather than a statutory formula.

Each beneficiary has the right to petition the Arkansas probate court to reduce executor compensation if the fee appears disproportionate to the work performed. The executor must document time spent, tasks completed (asset inventory, creditor notice, tax filings, distributions), and any extraordinary services that justify the requested amount.

Common reasons probate courts reduce executor fees: incomplete accountings, missing time records, fee requests that exceed comparable estates in Arkansas, and beneficiary objections supported by evidence that the personal representative delegated most administration to the probate attorney.

• Executor compensation in Arkansas scales with estate size. A $100K estate typically generates $3,000–$5,000 in executor fees
• a $500K estate runs $10,000–$25,000
• a $1M+ estate often pays $25,000–$50,000 or more. Arkansas's statutory percentage executor fee schedule produces predictable numbers — beneficiaries can see the calculation on the face of the statute. Online tools like estateexec or any reputable executor online guide can help benchmark your fee against similar Arkansas estates before filing the fee petition.

Executor duties that justify compensation include filing the will with the probate court, publishing creditor notices, completing the asset inventory within statutory deadlines, paying valid debts and rejecting invalid claims, filing the decedent's final income tax return and estate tax returns where required, and making beneficiary distributions per the will. In Arkansas, the personal representative must also file periodic accountings with the probate court showing every receipt and disbursement.

A thorough executor online guide for Arkansas will list each required filing and the typical fee calculator inputs for each phase of estate administration.

Family executors in Arkansas often waive fees — sons, daughters, or surviving spouses serving as executor frequently decline compensation to preserve estate value for beneficiaries. Professional executors (bank trust departments, attorneys serving as personal representative) almost never waive fees.

The tax implication matters: executor compensation is ordinary income to the recipient, while an inheritance is generally not taxable. A family executor in a high tax bracket may waive the fee, take the inheritance instead, and net more.

Estate administration in Arkansas commonly closes 9–18 months after letters issue, with the final fee request and beneficiary distributions filed at closing.