Georgia Executor
Fee Calculator

Georgia 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 O.C.G.A. § 53-6-60, O.C.G.A.

§ 53-6-60: 2.5% on money received + 2.5% on money paid out. 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.

Georgia executor fees are set under OCGA § 53-6-60, which authorizes reasonable compensation for the administrator or executor. Georgia probate courts — a dedicated court system separate from superior courts — handle estate matters at the county level.

Fulton County (Atlanta), DeKalb, and Gwinnett Probate Courts see the highest volume. Executor fees in Georgia typically range from 2.5% to 5% of the gross estate based on published surveys and court opinions.

Georgia's year's support proceeding, a unique state-law mechanism protecting surviving spouses and minor children, may reduce the assets subject to executor fees. Small estates under $10,000 may use Georgia's summary administration procedure.

Georgia imposes no state estate or inheritance tax.

The statutory percentage model in Georgia applies a tiered schedule to the value of the probate estate. O.C.G.A.

§ 53-6-60: 2.5% on money received + 2.5% on money paid out For a mid-sized estate, the effective blended rate varies by state — use the calculator above for Georgia'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. Georgia 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 Georgia.

With 159 counties across Georgia, 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.

Georgia offers a simplified procedure for estates valued at or below $10,000, 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 Georgia 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 Georgia. 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 Georgia 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 Georgia 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 Georgia will names two or more co-executors, the statutory fee schedule does not simply double the total compensation. Georgia 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 Georgia courts interpret the governing statute and any agreement between the co-executors themselves.

This sharing arrangement has important implications when drafting a will in Georgia. 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 Georgia 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 Georgia'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 Georgia 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 Georgia 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 Georgia or federal estate tax.

Written fee agreements are strongly recommended in Georgia, 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 Georgia — 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, Georgia law provides a mechanism for the personal representative to seek additional compensation for extraordinary services.

In Georgia'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 Georgia 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 Georgia. 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 Georgia's statutory percentage tiers automatically. Enter the estate value, select Georgia, 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 Georgia estate.

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