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Executor Compensation Laws in North Carolina

In North Carolina, the clerk of superior court fixes the personal representative's commission in its discretion, up to 5% of receipts and expenditures, unless the will sets the compensation.

Last checked . General information, not legal advice.

North Carolina at a glance

Compensation method
Clerk sets commission up to a cap
The clerk considers time, responsibility, trouble and skill. A will may set a different amount or method.
Statutory fee schedule
Cap: 5% of receipts and expenditures
No commission on distributions to heirs or devisees. For estates of $2,000 or less the clerk sets a just amount.
Percentage schedule in statute
Percentage cap

Sources

Last checked

The rules in North Carolina

How is an executor paid in North Carolina?

Compensation method in North Carolina: Clerk sets commission up to a cap. The clerk considers time, responsibility, trouble and skill. A will may set a different amount or method.

What percentage can an executor charge in North Carolina?

Statutory fee schedule in North Carolina: Cap: 5% of receipts and expenditures. No commission on distributions to heirs or devisees. For estates of $2,000 or less the clerk sets a just amount.

Does North Carolina law set executor fees by a percentage schedule?

Percentage cap. Percentage schedule in statute in North Carolina: percentage cap.

Where do the North Carolina executor compensation laws come from?

The rules above come from N.C. Gen. Stat. 28A-23-3. Each source is linked on this page. We last checked them in October 2026.

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.