Executor Fees by State — 2026 Compensation Guide
Executor compensation in the United States falls into three models: statutory percentage (states like California pay 4% on the first $100,000), reasonable compensation (the majority of states — courts consider estate size, complexity, and time spent), and court-approved fees (a few states like Louisiana require pre-approval). On a $500,000 estate, executor fees typically range from $10,000 to $25,000.
Three Models of Executor Compensation
How an executor gets paid depends entirely on the state where the estate is probated. A handful of states — California, New York, Florida, Missouri, and Arkansas among them — use statutory percentage schedules that calculate the fee as a declining percentage of the gross estate value. California, for example, pays 4% on the first $100,000, 3% on the next $100,000, 2% on the next $800,000, and so on. These schedules make fees predictable but can result in significant compensation on large estates.
The majority of states use a reasonable compensation standard, where the probate court determines a fair fee based on the size and complexity of the estate, the time the executor spent, and the skill required. This model gives courts flexibility but makes it harder for families to predict costs upfront. A small number of states, most notably Louisiana, require court-approved fees — the executor must petition the court for compensation before receiving any payment.
Understanding which model your state follows matters for two reasons. First, it sets expectations: beneficiaries should know what the executor is entitled to before disputes arise. Second, it affects financial planning — executor fees reduce the estate value available for distribution and are taxable income to the executor. Use our free executor fee calculator to estimate fees for any state in minutes.
How Community Property Affects Executor Fees
In the nine community property states, the surviving spouse typically already owns half of all marital assets outright — meaning only the deceased spouse's half passes through probate. This can significantly reduce the probate estate value and, in statutory-percentage states like California, directly lower the executor's fee. A $2 million marital estate in California, for example, may only put $1 million through probate (the decedent's half), cutting the statutory executor fee roughly in half compared to what a solo-owned $2 million estate would generate.
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50-State Comparison
| State | Fee Model | Compensation Details | Statute |
|---|---|---|---|
| Alabama | Reasonable compensation | Alabama courts award reasonable compensation based on estate size and complexity | Ala. Code § 43-2-848 |
| Alaska | Reasonable compensation | Reasonable compensation as determined by the court under the Uniform Probate Code | Alaska Stat. § 13.16 |
| Arizona | Reasonable compensation | Reasonable compensation as determined by the court | A.R.S. § 14-3719 |
| Arkansas | Statutory percentage | Ark. Code Ann. § 28-48-108: 10% on first $1,000, 5% on next $4,000, 3% on all amounts above $5,000 | Ark. Code § 28-48-108 |
| California | Statutory percentage | California Probate Code § 10800 sets identical tiers for executor and attorney: 4%/3%/2%/1%/0.5% | Cal. Prob. Code §§ 10800, 10810 |
| Colorado | Reasonable compensation | Reasonable compensation as determined by the court | C.R.S. § 15-12-719 |
| Connecticut | Reasonable compensation | Connecticut Probate Court awards reasonable compensation under Conn. Gen. Stat. § 45a-294, typically benchmarked at 2% to 4% of the gross probate estate; probate attorney fees follow the same reasonableness standard | Conn. Gen. Stat. § 45a-107 |
| Delaware | Reasonable compensation | Reasonable compensation as determined by the Register of Wills | Del. Code tit. 12, § 2304 |
| District of Columbia | Reasonable compensation | Reasonable compensation as determined by the Superior Court Probate Division | D.C. Code § 20-751 |
| Florida | Statutory percentage | Fla. Stat. § 733.617: 3% on first $1M, 2.5% on next $4M, 2% on next $5M, 1.5% on next $5M, 1% on next $5M, 0.5% on excess above $20M | Fla. Stat. §§ 733.617, 733.6171 |
| Georgia | Statutory percentage | O.C.G.A. § 53-6-60: 2.5% on money received + 2.5% on money paid out | O.C.G.A. § 53-6-60 |
| Hawaii | Reasonable compensation | Reasonable compensation as determined by the court | HRS § 560:3-719 |
| Idaho | Reasonable compensation | Reasonable compensation as determined by the court | Idaho Code § 15-3-719 |
| Illinois | Reasonable compensation | 755 ILCS 5/27-2: Reasonable compensation as determined by the court, typically 2-5% | 755 ILCS 5/27-2 |
| Indiana | Reasonable compensation | Reasonable compensation as determined by the court | Ind. Code § 29-1-10-13 |
| Iowa | Statutory percentage | Iowa Code § 633.197: 6% on first $1,000, 4% on next $4,000, 2% on amount over $5,000 | Iowa Code §§ 633.197, 633A.3107 |
| Kansas | Reasonable compensation | Reasonable compensation as determined by the court | K.S.A. § 59-1717 |
| Kentucky | Reasonable compensation | KRS § 395.150: Court-determined compensation, not to exceed 5% of personal estate received and disbursed; additional compensation may be allowed for extraordinary services | KRS § 395.150 |
| Louisiana | Court approved | Louisiana uses a civil law (succession) system; executor compensation set by the court, commonly 2.5% | La. C.C.P. Art. 3431 |
| Maine | Reasonable compensation | Reasonable compensation as determined by the Probate Court | 18-C M.R.S. § 3-719 |
| Maryland | Statutory percentage | MD Est. & Trusts § 7-601: 9% on first $20K, 3.6% on excess above $20K | MD Est. & Trusts § 7-601 |
| Massachusetts | Reasonable compensation | Reasonable compensation as determined by the Probate and Family Court | ALM GL ch. 190B, § 3-719 |
| Michigan | Reasonable compensation | Reasonable compensation as determined by the Probate Court | MCL § 700.3719 |
| Minnesota | Reasonable compensation | Reasonable compensation as determined by the court | Minn. Stat. § 524.3-719 |
| Mississippi | Reasonable compensation | Miss. Code § 91-7-299: Reasonable compensation as determined by the Chancery Court; no fixed percentage is mandated by statute | Miss. Code § 91-7-299 |
| Missouri | Statutory percentage | RSMo § 473.153: 5% on first $5,000, 4% on next $20,000, 3% on next $75,000, 2.75% on next $300,000, 2.5% on next $600,000, 2% on excess above $1M | RSMo § 473.153 |
| Montana | Reasonable compensation | Reasonable compensation as determined by the court | MCA § 72-3-631 |
| Nebraska | Reasonable compensation | Reasonable compensation as determined by the County Court | Neb. Rev. Stat. § 30-2479 |
| Nevada | Statutory percentage | NRS § 150.020: 4% on first $15K, 3% on next $85K, 2% on amounts over $100K | NRS § 150.020 |
| New Hampshire | Reasonable compensation | Reasonable compensation as determined by the Circuit Court — Probate Division | RSA § 553:6 |
| New Jersey | Statutory percentage | N.J.S.A. 3B:18-14: 6% on income, 5% on first $200K corpus, 3.5% on next $800K corpus ($200K–$1M), 2% on corpus above $1M | N.J.S.A. 3B:18-14 |
| New Mexico | Reasonable compensation | Reasonable compensation as determined by the court | NMSA § 45-3-719 |
| New York | Statutory percentage | SCPA § 2307: 5% on first $100K, 4% on next $200K, 3% on next $700K, 2.5% on next $4M, 2% above $5M. Attorney fees: reasonable per SCPA § 2110 | SCPA §§ 2307, 2110 |
| North Carolina | Reasonable compensation | N.C.G.S. § 28A-23-3: Court-discretionary commission, not to exceed 5% of estate receipts and disbursements; the clerk of superior court determines the appropriate amount | N.C.G.S. § 28A-23-3 |
| North Dakota | Reasonable compensation | Reasonable compensation as determined by the court | N.D.C.C. § 30.1-18-19 |
| Ohio | Statutory percentage | ORC § 2113.35: 4% on first $100K, 3% on next $300K, 2% on amounts over $400K. Attorney fees follow similar guidelines per ORC § 2113.36 | ORC §§ 2113.35, 2113.36 |
| Oklahoma | Statutory percentage | 58 O.S. § 527: 5% on first $1K, 4% on next $4K, 2.5% on amounts over $5K | 58 O.S. § 527 |
| Oregon | Statutory percentage | ORS § 116.173: 7% on first $1K, 4% on next $9K, 3% on next $40K, 2% on amounts over $50K | ORS § 116.173 |
| Pennsylvania | Reasonable compensation | Reasonable compensation as determined by the Orphans' Court; varies by county | 20 Pa.C.S. § 3537 |
| Rhode Island | Reasonable compensation | Reasonable compensation as determined by the municipal Probate Court | R.I. Gen. Laws § 33-14 |
| South Carolina | Reasonable compensation | S.C. Code § 62-3-719: Reasonable compensation, not to exceed 5% of personal estate appraised value plus 5% of income; court determines appropriate amount and may deny compensation for unreasonable conduct | S.C. Code § 62-3-719 |
| South Dakota | Reasonable compensation | SDCL § 30-22-6: Reasonable compensation for services rendered as personal representative | SDCL § 30-22-6 |
| Tennessee | Reasonable compensation | Reasonable compensation as determined by the Chancery or Probate Court | Tenn. Code § 30-2-606 |
| Texas | Reasonable compensation | Texas Estates Code: Reasonable compensation, commonly benchmarked at 5%. Independent administration available for simplified probate | Tex. Est. Code § 352.002 |
| Utah | Reasonable compensation | Reasonable compensation as determined by the court | Utah Code § 75-3-719 |
| Vermont | Reasonable compensation | Reasonable compensation as determined by the Probate Court | 14 V.S.A. § 1218 |
| Virginia | Reasonable compensation | Va. Code § 64.2-1208: Reasonable compensation for fiduciary services rendered; no fixed statutory percentage | Va. Code § 64.2-1208 |
| Washington | Reasonable compensation | Reasonable compensation as determined by the Superior Court | RCW § 11.48.210 |
| West Virginia | Reasonable compensation | Reasonable compensation as determined by the County Commission | W. Va. Code § 44-4-12 |
| Wisconsin | Statutory percentage | Wis. Stat. § 857.05: 2% of inventory value of the estate | Wis. Stat. § 857.05 |
| Wyoming | Statutory percentage | Wyo. Stat. § 2-7-803: 10% on first $1K, 5% on next $4K, 3% on next $15K, 2% on amounts over $20K | Wyo. Stat. §§ 2-7-803, 2-7-804 |
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Frequently Asked Questions
How much does an executor get paid on a $1 million estate?▾
It depends on the state. In California, which uses statutory percentages, the executor fee on a $1 million estate is $23,000 (4% of the first $100,000, 3% of the next $100,000, 2% of the next $800,000). In states that use reasonable compensation — which is the majority — executor fees on a $1 million estate typically range from 2% to 5% ($20,000 to $50,000), depending on the complexity of the estate and the time the executor spends on administration.
Can an executor waive their fee?▾
Yes. Executors can voluntarily waive their compensation in every state. This is common when the executor is also a beneficiary of the estate — taking a fee reduces the estate value and is taxable as ordinary income, while an inheritance is generally not taxable. Many family members who serve as executor choose to waive the fee for this reason.
What's the difference between statutory and reasonable compensation?▾
Statutory compensation is set by state law as a fixed percentage of the estate's value. For example, California pays 4% on the first $100,000, 3% on the next $100,000, and so on in declining tiers. Reasonable compensation, used by the majority of states, has no fixed formula — the probate court determines a fair fee based on factors like estate size, complexity, time spent, the executor's skill, and local norms. Statutory fees are more predictable; reasonable compensation can be higher or lower depending on the circumstances.
Do executors pay taxes on their fees?▾
Yes. Executor fees are taxable as ordinary income and must be reported on the executor's personal tax return. The estate typically issues a 1099-MISC to the executor for fees paid. This is one reason some executors who are also beneficiaries choose to waive their fee — an inheritance is generally not subject to income tax, while executor compensation is.
Can beneficiaries challenge executor fees?▾
Yes. Beneficiaries have the right to petition the probate court to review and reduce executor fees they believe are excessive. The court will evaluate whether the fee is reasonable based on the work performed, the complexity of the estate, and the results achieved. In statutory fee states, challenges are less common because the fee is set by law, but beneficiaries can still object if the executor seeks extraordinary fees above the statutory amount.
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