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Executor Compensation Laws in New York

In New York, executor commissions follow a statutory schedule: 5% on the first $100,000, 4% on the next $200,000, 3% on the next $700,000, 2.5% on the next $4,000,000, and 2% above $5,000,000.

Last checked . General information, not legal advice.

New York at a glance

Compensation method
Statutory commission schedule
Commissions are computed half on sums received and half on sums paid out. Multiple executors may each get a full commission in larger estates.
Statutory fee schedule
5% to 2% sliding scale
5% 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.
Percentage schedule in statute
Yes

Sources

Last checked

The rules in New York

How is an executor paid in New York?

Compensation method in New York: Statutory commission schedule. Commissions are computed half on sums received and half on sums paid out. Multiple executors may each get a full commission in larger estates.

What percentage can an executor charge in New York?

Statutory fee schedule in New York: 5% to 2% sliding scale. 5% 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.

Does New York law set executor fees by a percentage schedule?

Yes. Percentage schedule in statute in New York: yes.

Where do the New York executor compensation laws come from?

The rules above come from N.Y. Surr. Ct. Proc. Act 2307. Each source is linked on this page. We last checked them in October 2026.

Good to know

If the estate's principal is $300,000 or more, each fiduciary (up to three) is generally entitled to a full commission, subject to SCPA 2313.

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.

General information, not legal advice. Laws change, and cities can add their own rules, so check the current statute before you rely on it.