Key Legal Takeaways for 2026
- New York executor commissions are governed by SCPA § 2307 on a 5-tier graduated sliding scale (5% down to 2%).
- Commissions are split equally between "Receiving" estate assets and "Paying Out" final distributions to beneficiaries.
- If an estate exceeds $300,000 and has multiple executors, up to two full commissions are divided among the co-executors under SCPA § 2307(5).
- Small estates with personal property under $50,000 qualify for Voluntary Administration under SCPA Article 13 ($1 court fee).
In New York, executor and administrator commissions are strictly dictated by the Surrogate's Court Procedure Act (SCPA) § 2307. Unlike attorney legal fees (which are billed on reasonable hourly rates subject to SCPA § 2110 review), personal representatives are entitled to fixed statutory commissions on all sums of money received and paid out. Calculate your estate fee with our New York Probate Fee Calculator.
The New York SCPA § 2307 Commission Brackets
Under SCPA § 2307(1), commissions are calculated on the gross value of all personal property and proceeds from liquidated real estate:
| Estate Value Tier | Statutory Rate | Receiving Share (50%) | Paying Out Share (50%) | Total Bracket Fee |
|---|---|---|---|---|
| First $100,000 | 5.0% | 2.5% | 2.5% | $5,000 |
| Next $200,000 ($100k–$300k) | 4.0% | 2.0% | 2.0% | $8,000 |
| Next $700,000 ($300k–$1M) | 3.0% | 1.5% | 1.5% | $21,000 |
| Next $4,000,000 ($1M–$5M) | 2.5% | 1.25% | 1.25% | $100,000 |
| Above $5,000,000 | 2.0% | 1.0% | 1.0% | 2.0% on excess |
Multiple Executor Rules in New York (§ 2307(5))
New York law has special rules when a Will names multiple co-executors:
• Estates under $100,000: Only one full commission is allowed, divided equally among all co-executors.
• Estates between $100,000 and $300,000: Up to two full commissions are allowed if there are two or more executors.
• Estates over $300,000: Up to three full commissions are apportioned if there are three or more fiduciaries. See our Executor vs Administrator Guide for more fiduciary rules.
Statutory Authority & Legal References
- § New York Surrogate's Court Procedure Act (SCPA) § 2307
- § New York SCPA Article 13 (Settlement of Small Estates Without Court Administration)
- § New York Estates, Powers and Trusts Law (EPTL) § 11-1.1
Related State Calculators:
Recommended Legal Guides & Research:
Estate Basics
Read Guide → What is Probate Court? The 2026 Step-by-Step Estate Administration Guide
Estate Planning
Read Guide → Probate vs. Non-Probate Assets: Complete Asset Classification Guide (2026)
Fiduciary Guidance
Read Guide → Executor vs. Administrator: Fiduciary Duties & Legal Differences (2026)
Calculate Your Exact Estate Fees
Calculate your exact New York executor commissions and Surrogate's Court filing fees with our New York Probate Calculator.