Executor Compensation Laws by State
An executor, also called a personal representative, gathers a deceased person's assets, pays debts and taxes, and distributes what is left to the heirs. The work can take months or years, and state law gives the executor a right to be paid for it from the estate. Each state decides how that payment is measured, and the rule is set out in the state's probate code.
50 states and DC compared. Last checked .
At a glance
- Percentage schedule in statute
- 22 of 51
- States and DC where the answer is yes or yes in some cases.
Compare executor compensation laws
States use two broad approaches. Some set a statutory fee schedule, where the executor receives a percentage of the estate's value, often on a sliding scale that drops as the estate grows. Others allow reasonable compensation, where the amount depends on the time, skill, and responsibility involved and the probate court can review it. A few allow reasonable compensation but cap it at a percentage. This guide compares the approach each state takes and links every rule to its statute.
51 of 51 shown
| Compensation method | Statutory fee schedule | Sources | ||
|---|---|---|---|---|
| ALAlabama | Reasonable compensation, subject to a capThe court weighs factors such as difficulty, skill, local customary fees, and results; extra pay may be allowed for extraordinary services. | Cap: 2.5% of receipts plus 2.5% of disbursementsCeiling of 2.5% of all property received and controlled by the personal representative and 2.5% of all disbursements. | Percentage cap | |
| AKAlaska | Reasonable compensationIf the will sets compensation, the personal representative may renounce it before qualifying and take reasonable compensation instead. | None (no percentage in statute) | No | |
| AZArizona | Reasonable compensationThe personal representative may renounce a will provision on compensation before qualifying, and may waive all or part of the fee. | None (no percentage in statute) | No | |
| ARArkansas | Just and reasonable, subject to a capExtra reasonable compensation may be allowed for substantial services involving real property. | Cap: 10% first $1,000; 5% next $4,000; 3% of the restBased on the value of personal property passing through the personal representative's hands that has been fully administered. | Percentage cap | |
| CACalifornia | Statutory percentage fee for ordinary servicesAbove $25 million, the court sets a reasonable amount. | 4%, 3%, 2%, 1%, 0.5% tiers on first $25 million4% on first $100,000; 3% on next $100,000; 2% on next $800,000; 1% on next $9 million; 0.5% on next $15 million; court sets the rest. | Yes | |
| COColorado | Reasonable compensationCompensation may be paid without a court order unless restricted, but the court keeps authority to judge reasonableness and order refunds of excessive pay. | None (no percentage in statute) | No | |
| CTConnecticut | Reasonable compensation (case law and court rule)Courts weigh factors such as estate size, responsibility, time and services required, and results; the Probate Court reviews fees for reasonableness. | None (no percentage in statute) | No | |
| DEDelaware | Reasonable commissions (court rule)Commissions are presumed reasonable unless a beneficiary files an exception to the account; the court may still reduce unreasonably high fees. | None (no percentage in statute) | No | |
| DCDistrict of Columbia | Reasonable compensationThe court may order otherwise for good cause for a supervised personal representative or special administrator. | None (no percentage in statute) | No | |
| FLFlorida | Statutory commission presumed reasonablePresumed reasonable in formal administration and paid without court order; extra pay for extraordinary services. | 3%, 2.5%, 2%, 1.5% tiers3% on first $1 million; 2.5% on $1 million to $5 million; 2% on $5 million to $10 million; 1.5% above $10 million, of the compensable value. | Yes | |
| GAGeorgia | Will or agreement first, then statutory commissionsA will, a written agreement with the decedent, or an agreement signed by all beneficiaries or heirs controls; otherwise the statutory commissions apply. | 2.5% of receipts plus 2.5% of disbursementsAlso up to 3% of value for property delivered in kind, 10% of interest earned on estate loans, and up to 10% of annual income for managing land. | Yes | |
| HIHawaii | Reasonable compensationThe personal representative may renounce a will provision on compensation before qualifying, and may waive all or part of the fee. | None (no percentage in statute) | No | |
| IDIdaho | Reasonable compensationThe personal representative may renounce a will provision on compensation before qualifying, and may waive all or part of the fee. | None (no percentage in statute) | No | |
| ILIllinois | Reasonable compensationFees awarded are a first-class claim for administrative expenses paid from the probate estate. | None (no percentage in statute) | No | |
| INIndiana | Will provision, otherwise just and reasonablePay set in a will is full compensation unless renounced in writing before qualifying; extra pay may be allowed for legal and other services. | None (no percentage in statute) | No | |
| IAIowa | Reasonable fees set by the court, subject to a capThe cap applies to ordinary services and is measured on gross inventory assets, excluding life insurance unless payable to the estate. | Cap: 6% first $1,000; 4% to $5,000; 2% above6% of the first $1,000; 4% of the amount between $1,000 and $5,000; 2% of all sums over $5,000. | Percentage cap | |
| KSKansas | Just and reasonable compensationThe fiduciary may apply to the court for an allowance on compensation during administration. | None (no percentage in statute) | No | |
| KYKentucky | Capped percentage set by the courtThe court may add fair and reasonable pay for unusual or extraordinary services, or for work on real estate or certain estate and inheritance taxes. | Cap: 5% of personal estate plus 5% of incomeThe cap is measured on the personal estate (not real estate) and on income the executor collects. | Percentage cap | |
| LALouisiana | Amount in the will, otherwise statutory 2.5%An administrator's pay can also be set by agreement with the surviving spouse and all competent heirs or legatees. | 2.5% of the inventory amountThe court may increase this upon a proper showing that the usual commission is inadequate. | Yes | |
| MEMaine | Reasonable compensationIf the will sets compensation and there is no contract with the decedent, the representative may renounce it before qualifying and take reasonable compensation. | None (no percentage in statute) | No | |
| MDMaryland | Reasonable compensation, capped by a statutory tableThe court allows commissions on a detailed petition. A larger amount set in the will can apply. | Cap: 9% to $20,000; $1,800 plus 3.6% aboveThe table is a ceiling, not a fixed fee. Real estate broker commissions are not deducted from the personal representative's commission. | Percentage cap | |
| MAMassachusetts | Reasonable compensationA representative may renounce a will's fee provision before qualifying, or renounce all or part of the compensation. | None (no percentage in statute) | No | |
| MIMichigan | Reasonable compensationPaid periodically as earned without prior court approval. An attorney serving as personal representative must keep time records. | None (no percentage in statute) | No | |
| MNMinnesota | Reasonable compensationThe court considers the time and labor required, the complexity and novelty of problems, and the responsibilities assumed and results obtained. | None (no percentage in statute) | No | |
| MSMississippi | Court-set amount (value of estate and difficulty)The court may also allow necessary expenses, including a reasonable attorney's fee, out of the estate. | None (no percentage in statute)The current statute text sets no percentage range. | No | |
| MOMissouri | Statutory minimum schedule plus reasonable extraA fee set in the will controls unless renounced before qualifying. Extra pay does not require extraordinary services. | 5% to 2% sliding scale (minimum)5% first $5,000; 4% next $20,000; 3% next $75,000; 2.75% next $300,000; 2.5% next $600,000; 2% over $1,000,000, on personal property and real estate sold under court order. | Yes | |
| MTMontana | Reasonable compensationA representative may renounce a will's fee provision before qualifying, or renounce all or part of the fee. | None (no percentage in statute)The former limit in MCA 72-3-633 was repealed by Ch. 313, L. 2019. | No | |
| NENebraska | Reasonable compensationA representative may renounce a will's fee provision before qualifying, or renounce all or part of the fee. | None (no percentage in statute) | No | |
| NVNevada | Statutory percentage scheduleApplies when the will provides no compensation or the representative renounces it. Co-representatives share one fee as the court apportions. | 4% first $15,000; 3% next $85,000; 2% above $100,000Calculated on the whole estate accounted for, less liens and encumbrances. The court may add fees if the schedule is insufficient or for extraordinary services. | Yes | |
| NHNew Hampshire | Reasonable fee approved by the courtFactors include time and labor, size of the estate, skill, the customary fee, any fee agreement, and results obtained. | None (no percentage in court rule)Probate Division Rule 88 sets a reasonableness standard, not a percentage. | No | |
| NJNew Jersey | Statutory commissions on corpus and incomeA court may reduce corpus commissions only on a beneficiary's showing that services were materially deficient or far less demanding than usual. | 5% first $200,000; 3.5% to $1 million; 2% above; 6% of incomeAdd 1% of corpus for each additional fiduciary, but no single fiduciary gets more than a sole fiduciary would. | Yes | |
| NMNew Mexico | Reasonable compensationA representative may renounce a will's fee provision before qualifying, or renounce all or part of the fee. | None (no percentage in statute) | No | |
| NYNew York | Statutory commission scheduleCommissions are computed half on sums received and half on sums paid out. Multiple executors may each get a full commission in larger estates. | 5% to 2% sliding scale5% first $100,000; 4% next $200,000; 3% next $700,000; 2.5% next $4,000,000; 2% above $5,000,000. Specific legacies are excluded. | Yes | |
| NCNorth Carolina | Clerk sets commission up to a capThe clerk considers time, responsibility, trouble and skill. A will may set a different amount or method. | Cap: 5% of receipts and expendituresNo commission on distributions to heirs or devisees. For estates of $2,000 or less the clerk sets a just amount. | Percentage cap | |
| NDNorth Dakota | Reasonable compensationIf the will sets compensation, the personal representative may renounce it before qualifying and take reasonable compensation instead. | None (no percentage in statute) | No | |
| OHOhio | Statutory percentage scheduleThe fees are full compensation for ordinary services; the court may deny or reduce fees if the executor did not faithfully discharge the duties. | 4% to $100,000; 3% to $400,000; 2% aboveApplies to personal property, its income, and proceeds of real property sold. Plus 1% on real property not sold and on certain non-probate property (not joint and survivorship property). | Yes | |
| OKOklahoma | Statutory percentage scheduleApplies when the will provides no compensation or the executor renounces it. Extra allowance for extraordinary services may not exceed the commissions. | 5% first $1,000; 4% next $5,000; 2.5% above $6,000Computed on the whole estate accounted for, excluding property not ranked as assets. Co-executors share one fee. | Yes | |
| OROregon | Statutory percentage scheduleThe court may allow further just and reasonable compensation for extraordinary services, or approve a different method under ORS 113.038. | 7% to $1,000; 4% to $10,000; 3% to $50,000; 2% aboveOn property subject to the court's jurisdiction. Plus 1% of property outside the court's jurisdiction but reportable for estate tax, excluding life insurance. | Yes | |
| PAPennsylvania | Reasonable and just compensationThe court may calculate the compensation on a graduated percentage, but the statute sets no specific rates. | None (no percentage in statute) | No | |
| RIRhode Island | Compensation the probate court considers just | None (no percentage in statute) | No | |
| SCSouth Carolina | Statutory cap (up to 5%)Does not apply where a contract or the will directs otherwise. Minimum commission is $50. Co-representatives share one maximum fee. | Cap: 5% of personal property and sale proceeds, 5% of incomeBase is the appraised value of probate personal property plus proceeds of authorized real property sales. | Percentage cap | |
| SDSouth Dakota | Reasonable compensation, with optional statutory commissionFactors include time and labor, difficulty, customary local fees, estate size and income, and experience. Real property earns just and reasonable compensation set by the court. | 5% first $1,000; 4% to $5,000; 2.5% aboveCommissions on personal property accounted for, when compensation is not provided by will or in intestacy. Real estate sold in probate counts as personal property. | Optional schedule | |
| TNTennessee | Reasonable compensationThe Court of Appeals reversed a fee ruling based only on a local percentage rule and required consideration of all relevant circumstances. | None (no percentage in statute) | No | |
| TXTexas | Statutory commission (5%)The court may allow reasonable compensation instead if the executor manages a business, farm, or ranch, or if the 5% amount is unreasonably low. | 5% of cash received and paid out, capped at 5% of estateNo commission on cash on hand or in accounts at death, life insurance proceeds, or payments to heirs or legatees. | Yes | |
| UTUtah | Reasonable compensationIf no interested person objects to a petition, reasonable compensation is the amount sought in the petition. | None (no percentage in statute) | No | |
| VTVermont | Reasonable feesCompensation provided in the will is full satisfaction unless the executor files a written renunciation with the Probate Division or the court orders otherwise. | None (no percentage in statute) | No | |
| VAVirginia | Reasonable compensation (commission on receipts or otherwise)Set when the commissioner of accounts states and settles the fiduciary's account. | None (no percentage in statute) | No | |
| WAWashington | Just and reasonable compensationCompensation set in the will is full compensation unless renounced in writing before qualifying. The court may deny or reduce compensation if duties are not discharged. | None (no percentage in statute) | No | |
| WVWest Virginia | Reasonable compensation (commission on receipts or otherwise)Set by the fiduciary commissioner when stating and settling the account. | None (no percentage in statute) | No | |
| WIWisconsin | Statutory commission (2%)A different rate may be agreed in writing; the court may allow more for unusual difficulty or extraordinary services, or reduce fees for dereliction. | 2% of inventory value less mortgages and liens, plus net gains | Yes | |
| WYWyoming | Statutory percentage scheduleThe court may allow an additional fee for unusual circumstances and just and reasonable fees for extraordinary services such as tax matters or litigation. | 10% to $1,000; 5% to $5,000; 3% to $20,000; 2% aboveComputed on the probate estate accounted for, at inventory value adjusted for sales, accretions, and losses. | Yes |
General information, not legal advice. Laws change, and cities can add their own rules, so check the current statute before you rely on it.
What this means in practice
A will can usually address executor pay directly, for example by setting a flat fee, a percentage, or stating that the executor serves without pay. Where the will is silent, the state's default rule applies. An executor can also choose to waive compensation, which some family members do because fees are generally taxable income while inheritances generally are not.
Executor compensation is separate from reimbursement of expenses and from fees paid to the estate's attorney, accountant, or other professionals. Keeping a written log of hours, tasks, and costs helps support a fee request and answers questions from heirs or the court.
Heirs and beneficiaries who believe a fee is too high can usually object in the probate proceeding, and courts can reduce, deny, or increase compensation in some circumstances. Rules on timing, court approval, and extraordinary services differ, so the statute for the state where the estate is probated is the starting point.
Executor Compensation Laws: state by state
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Frequently asked questions
Is an executor entitled to be paid?
Generally yes. State probate codes give a personal representative a right to compensation from the estate, unless the will provides otherwise or the executor waives it. How the amount is set depends on the state.
What is the difference between a statutory fee schedule and reasonable compensation?
A statutory schedule sets the fee as a percentage of the estate's value, often in tiers. Reasonable compensation has no fixed formula: the amount reflects the work done, the size and complexity of the estate, and local practice, and a court can review it if challenged.
Can a will set the executor's fee?
A will can usually specify the executor's compensation or say the executor serves without pay. Some states let an executor renounce the amount in the will before serving and take the default compensation under state law instead, so the state statute is worth checking.
Is executor compensation taxable?
Fees received for serving as executor are generally treated as taxable income to the executor, while the estate may be able to deduct them. An inheritance received as a beneficiary is treated differently, which is why some family executors waive their fee.
Do co-executors each get a full fee?
It depends on the state. Some statutes split one fee among co-executors, while others allow additional compensation in certain cases. The state statute and the will both matter.
Percentage schedule in statute: which states say yes?
Of the 51 jurisdictions we checked, the answer is yes in 14 jurisdictions, in some cases in 8, no in 29. Yes: California, Florida, Georgia, Louisiana, Missouri, Nevada, New Jersey, New York, Ohio, Oklahoma, Oregon, Texas, Wisconsin and Wyoming. In some cases: Alabama, Arkansas, Iowa, Kentucky, Maryland, North Carolina, South Carolina and South Dakota.