50-State Statutory Compensation Schedules (2026)

Executor Fee Calculator

Calculate personal representative and executor commissions across all 50 states. Understand statutory percentage tiers, court-approved reasonable rates, and tax implications.

2026 Statutory Probate Costs Updated

Calculate State Executor Compensation

Choose your state, enter your gross estate value, and optional asset details below to view instant cost breakdowns and statutory limits.

1. Select Jurisdiction & State Rules 50 States Supported

2. Gross Probate Estate Valuation Before deducting debts

$10k $1M $2.5M $5M+

3. Asset Breakdown & Classification (Optional) Affects affidavit rules

Real Estate Portion ($)

Included in gross probate value

Non-Probate Assets ($)

Trusts, POD accounts & 401ks

California Probate Code § 10800 & § 10810

California enforces strict statutory fees for both attorneys and executors. Fees are calculated on gross estate value without deducting mortgages.

Small Estate Eligible

Estate is below the $184,500 threshold for simplified procedure.

Estimated Total Probate Fees

$26,435 5.29%

Combined statutory attorney, executor & court costs

Attorney Statutory Fee: $13,000

Executor Commission: $13,000

Court Filing Fee: $435

Total Estate Value (Inc. Non-Probate): $500,000

Gross probate ($500,000) + Non-probate ($0)

Estimated Net to Beneficiaries

$473,565

Includes net probate assets plus non-probate transfers

Calculated under California Probate Code § 10800.

50-State Executor Compensation Rules (2026)

Statutory legal codes and typical executor commission structures by state.

State	Compensation Structure	Statute Code	Key Rule Notes	Calculate
AL Alabama	Court-Approved Reasonable	Ala. Code § 43-2-848	Alabama probate fees are evaluated under Ala. Code § 43-2-848 and customary court guidelines.	Calculate
AK Alaska	Court-Approved Reasonable	Alaska Stat. § 13.16.430	Alaska probate fees are evaluated under Alaska Stat. § 13.16.430.	Calculate
AZ Arizona	Court-Approved Reasonable	A.R.S. § 14-3719	Arizona probate fees are evaluated under A.R.S. § 14-3719.	Calculate
AR Arkansas	Court-Approved Reasonable	Ark. Code Ann. § 28-48-108	Arkansas probate fees are evaluated under Ark. Code Ann. § 28-48-108.	Calculate
CA California	Tiered Statutory Scale	California Probate Code § 10800 & § 10810	California enforces strict statutory fees for both attorneys and executors under Probate Code § 10800/10810 based on gross estate value without deducting mortgages.	Calculate
CO Colorado	Court-Approved Reasonable	C.R.S. § 15-12-719	Colorado probate fees are evaluated under C.R.S. § 15-12-719.	Calculate
CT Connecticut	Court-Approved Reasonable	Conn. Gen. Stat. § 45a-107	Connecticut probate court fee schedule under Conn. Gen. Stat. § 45a-107.	Calculate
DE Delaware	Court-Approved Reasonable	12 Del. C. § 2306	Delaware probate fees are evaluated under 12 Del. C. § 2306.	Calculate
FL Florida	Tiered Statutory Scale	Florida Statutes § 733.617 & § 733.6171	Florida statutory compensation applies to both personal representatives and attorneys under § 733.617/733.6171.	Calculate
GA Georgia	Court-Approved Reasonable	O.C.G.A. § 53-6-60	Georgia probate fees are evaluated under O.C.G.A. § 53-6-60.	Calculate
HI Hawaii	Court-Approved Reasonable	HRS § 560:3-719	Hawaii probate fees are evaluated under HRS § 560:3-719.	Calculate
ID Idaho	Court-Approved Reasonable	Idaho Code § 15-3-719	Idaho probate fees are evaluated under Idaho Code § 15-3-719.	Calculate
IL Illinois	Court-Approved Reasonable	755 ILCS 5/27-1	Illinois probate fees are evaluated under 755 ILCS 5/27-1.	Calculate
IN Indiana	Court-Approved Reasonable	Ind. Code § 29-1-10-13	Indiana probate fees are evaluated under Ind. Code § 29-1-10-13.	Calculate
IA Iowa	Court-Approved Reasonable	Iowa Code § 633.197	Iowa statutory probate fees under Iowa Code § 633.197.	Calculate
KS Kansas	Court-Approved Reasonable	K.S.A. § 59-1504	Kansas probate fees are evaluated under K.S.A. § 59-1504.	Calculate
KY Kentucky	Court-Approved Reasonable	KRS § 395.150	Kentucky probate fees under KRS § 395.150.	Calculate
LA Louisiana	Court-Approved Reasonable	La. C.C.P. art. 3351	Louisiana succession fees under La. C.C.P. art. 3351.	Calculate
ME Maine	Court-Approved Reasonable	18-B M.R.S.A. § 3-719	Maine probate fees under 18-B M.R.S.A. § 3-719.	Calculate
MD Maryland	Court-Approved Reasonable	Md. Code, Est. & Trusts § 7-601	Maryland statutory commissions under Md. Code, Est. & Trusts § 7-601.	Calculate
MA Massachusetts	Court-Approved Reasonable	M.G.L. c. 190B § 3-719	Massachusetts probate fees under M.G.L. c. 190B § 3-719.	Calculate
MI Michigan	Court-Approved Reasonable	MCL § 700.3719	Michigan inventory fees and probate guidelines under MCL § 700.3719.	Calculate
MN Minnesota	Court-Approved Reasonable	Minn. Stat. § 524.3-719	Minnesota probate fees under Minn. Stat. § 524.3-719.	Calculate
MS Mississippi	Court-Approved Reasonable	Miss. Code § 91-7-299	Mississippi probate fees under Miss. Code § 91-7-299.	Calculate
MO Missouri	Court-Approved Reasonable	Mo. Rev. Stat. § 473.153	Missouri statutory executor fees under Mo. Rev. Stat. § 473.153.	Calculate
MT Montana	Court-Approved Reasonable	MCA § 72-3-631	Montana probate fee cap under MCA § 72-3-631.	Calculate
NE Nebraska	Court-Approved Reasonable	Neb. Rev. Stat. § 30-2480	Nebraska probate fees under Neb. Rev. Stat. § 30-2480.	Calculate
NV Nevada	Court-Approved Reasonable	NRS 150.020	Nevada executor commission tiers under NRS 150.020.	Calculate
NH New Hampshire	Court-Approved Reasonable	RSA 554:21	New Hampshire probate fees under RSA 554:21.	Calculate
NJ New Jersey	Court-Approved Reasonable	N.J.S.A. 3B:18-14	New Jersey statutory executor commissions under N.J.S.A. 3B:18-14.	Calculate
NM New Mexico	Court-Approved Reasonable	NMSA § 45-3-719	New Mexico probate fee rules under NMSA § 45-3-719.	Calculate
NY New York	Tiered Statutory Scale	New York SCPA § 2307	New York SCPA § 2307 sets executor commissions. Attorney fees are based on customary court-approved reasonable rates.	Calculate
NC North Carolina	Court-Approved Reasonable	N.C.G.S. § 28A-23-3	North Carolina commission caps under N.C.G.S. § 28A-23-3.	Calculate
ND North Dakota	Court-Approved Reasonable	N.D.C.C. § 30.1-18-19	North Dakota probate rules under N.D.C.C. § 30.1-18-19.	Calculate
OH Ohio	Court-Approved Reasonable	R.C. 2113.35	Ohio executor statutory fees under R.C. 2113.35.	Calculate
OK Oklahoma	Court-Approved Reasonable	58 O.S. § 525	Oklahoma statutory executor fees under 58 O.S. § 525.	Calculate
OR Oregon	Court-Approved Reasonable	ORS 116.173	Oregon statutory fee tiers under ORS 116.173.	Calculate
PA Pennsylvania	Court-Approved Reasonable	20 Pa. C.S. § 3537	Pennsylvania customary fiduciary fee guidelines under 20 Pa. C.S. § 3537.	Calculate
RI Rhode Island	Court-Approved Reasonable	R.I. Gen. Laws § 33-14-1	Rhode Island probate fees under R.I. Gen. Laws § 33-14-1.	Calculate
SC South Carolina	Court-Approved Reasonable	S.C. Code § 62-3-719	South Carolina fee caps under S.C. Code § 62-3-719.	Calculate
SD South Dakota	Court-Approved Reasonable	SDCL § 30-23-16	South Dakota probate rules under SDCL § 30-23-16.	Calculate
TN Tennessee	Court-Approved Reasonable	T.C.A. § 30-2-317	Tennessee probate fees under T.C.A. § 30-2-317.	Calculate
TX Texas	Statutory % Cap	Texas Estates Code § 352.002	Texas caps executor compensation at 5% of cash receipts and disbursements under Estates Code § 352.002.	Calculate
UT Utah	Court-Approved Reasonable	Utah Code § 75-3-718	Utah probate rules under Utah Code § 75-3-718.	Calculate
VT Vermont	Court-Approved Reasonable	14 V.S.A. § 926	Vermont probate rules under 14 V.S.A. § 926.	Calculate
VA Virginia	Court-Approved Reasonable	Va. Code § 64.2-1208	Virginia Guidelines for Fiduciary Commissions under Va. Code § 64.2-1208.	Calculate
WA Washington	Court-Approved Reasonable	RCW 11.48.210	Washington probate rules under RCW 11.48.210.	Calculate
WV West Virginia	Court-Approved Reasonable	W. Va. Code § 44-4-9	West Virginia commission schedule under W. Va. Code § 44-4-9.	Calculate
WI Wisconsin	Court-Approved Reasonable	Wis. Stat. § 857.05	Wisconsin statutory executor fee rules under Wis. Stat. § 857.05.	Calculate
WY Wyoming	Court-Approved Reasonable	Wyo. Stat. § 2-7-803	Wyoming statutory fee schedule under Wyo. Stat. § 2-7-803.	Calculate

Tax Trap: Taking Fees vs Inheritance

Executor fees are classified by the IRS as taxable earned income (reported on Form 1040). If an executor is also an estate heir, taking a $20,000 commission could trigger $4,000–$7,000+ in income taxes.

By legally waiving the commission, the money stays in the estate and is distributed as an income-tax-free inheritance.

What Counts in the Executor Fee Calculation?

Executor commissions are evaluated strictly on probate assets that the personal representative actively manages (e.g., estate bank accounts, liquidated vehicles, physical assets).

Non-probate property—such as Revocable Living Trusts, 401(k) accounts with named beneficiaries, and Joint Tenancy real estate—is excluded from the statutory commission formula in most states.

Frequently Asked Questions

How much does an executor get paid on average in the US?

On average, executors and personal representatives receive between 1.5% and 5% of the estate's gross probate asset value. In statutory states like California and Florida, rates scale on a fixed statutory bracket (e.g. 4% on the first $100k down to 1% on higher tiers). In reasonable compensation states, fees are determined by court guidelines or hourly rates.

Are executor fees taxable as personal income?

Yes. All executor commissions and personal representative fees are treated as taxable ordinary income subject to federal and state income taxes. In contrast, inheritances received as a named beneficiary are generally income-tax-free.

Why do family member executors often waive their fee?

Because executor compensation is taxable income, an executor who is also a primary beneficiary will often waive their fee. By taking their share as a tax-free inheritance rather than a fee, they avoid paying 20% to 37%+ in personal income taxes on that money.

Can an executor be paid for extraordinary services?

Yes. If an executor performs complex duties beyond ordinary administration—such as continuing to operate a decedent's business, managing contested litigation, or preparing complex forensic tax filings—probate court judges can approve additional 'extraordinary compensation'.