Executor compensation fee schedules by state vary widely. This guide covers the statutory percentages, court approval procedures, and the process to claim what you are owed.
Legal disclaimer: This article is published for general educational purposes only. Executor compensation fee schedules, court procedures, and fiduciary rules differ by state and often by individual court. Nothing here is legal or tax advice. Confirm the current rules in your jurisdiction with a licensed probate attorney or estate CPA before filing any accounting or claiming any fee.
Executor compensation fee schedules by state follow one of three models: a fixed statutory percentage, a “reasonable compensation” standard decided by the court, or a hybrid of the two. Most executors never see a clear breakdown of which model applies to them, what the percentage actually is in their state, or what paperwork the court will require. That uncertainty is exactly why so many families leave compensation on the table.
This guide lays out every U.S. state model, the statutory percentage formulas where they exist, and the court approval process most executors walk through. It is written for active executors, administrators, and proxy helpers, not for estate planning attorneys.
How executor compensation fee schedules work
The word “fee” can mislead people. Executor compensation is not a fee you negotiate with the family. It is a statutory entitlement paid out of estate assets, separate from any inheritance, and approved (or adjusted) by the probate court.
Three models show up across the country:
- Percentage-of-estate states. A state statute lists exact percentages, usually tiered so the rate goes down as the estate grows. The court calculates your compensation from the estate value.
- Reasonable compensation states. No fixed percentage exists. The court decides what is “reasonable” based on the size of the estate, the time you spent, the complexity of the work, and local norms.
- Hybrid states. A statutory guideline exists, but the court has discretion to raise or lower it based on circumstances.
Statutory caps are usually maximums, not minimums. You can take less than the schedule allows, and in “reasonable compensation” states you can sometimes petition for more than the typical local range if the work was unusually complex.
State-by-state executor compensation fee schedules
The table below summarizes the model and key formula for each U.S. state. Statutory percentages are drawn from current state probate codes; reasonable compensation states list typical court-observed ranges rather than fixed rules. Statutes change, and local court practice can vary, so verify the most recent text with a local probate attorney before filing.
Percentage-of-estate states (statutory schedules)
| State | Schedule |
|---|---|
| Arkansas | 10% of first $1,000; 5% of next $4,000; 3% of remainder |
| California | 4% of first $100,000; 3% of next $100,000; 2% of next $800,000; 1% of next $9,000,000; 0.5% of next $15,000,000; court sets above $25,000,000 |
| Florida | 3% of first $1,000,000; 2.5% of next $4,000,000; 2% of next $5,000,000; 1.5% above $10,000,000 |
| Hawaii | Capped at 5% unless the court approves more |
| Iowa | Tiered schedule set by statute; verify current Iowa Code |
| Missouri | 5% of first $5,000; 4% of next $20,000; 3% of next $75,000; 2.75% of next $300,000; 2.5% of next $600,000; court sets above $1,000,000 |
| Montana | 3% of first $40,000; 2% of remainder |
| Nevada | Tiered schedule set by statute; verify current NRS |
| New Jersey | Up to 6% for estates under $200,000; 5% of income received by the estate |
| New York | 5% of first $100,000; 4% of next $200,000; 3% of next $700,000; 2.5% of next $4,000,000; 2% above $5,000,000 |
| South Dakota | 5% of first $1,000; 4% of remainder |
| Wyoming | 10% of first $1,000; 5% of next $4,000; 3% of next $15,000; 2% of remainder |
Disclaimer: Schedules change with legislative sessions. The percentages above reflect a 2026 snapshot of the most commonly cited state codes and are not a substitute for a current statute check. Confirm with your state’s probate code before filing.
Reasonable compensation states (court-determined)
In these states, the probate court decides compensation based on the size and complexity of the estate, hours documented, the executor’s skill level, and local norms. Typical observed ranges fall between 1% and 5% of estate value, but outcomes vary case by case.
Alabama, Alaska, Arizona, Colorado, Connecticut, Delaware, Georgia, Idaho, Illinois, Indiana, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Nebraska, New Hampshire, New Mexico, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, Tennessee, Texas, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin.
Several “reasonable compensation” states have local norms worth flagging:
- Connecticut: Judges rarely approve more than 3% to 4%, even on complex estates.
- Massachusetts: No statute. Compensation is entirely at the court’s discretion.
- Texas: Courts often look at the “reasonable fee” custom in the county where probate is filed.
Hybrid states
A few states blend a statutory guideline with court discretion. The schedule sets a starting point, and the judge can adjust up or down based on the work involved. Examples include certain schedules in Hawaii, Nevada, and some intermediate-tier states. Confirm the exact rule in your state’s probate code.
Court approval procedures for executor compensation
The process for claiming your fee follows the same general path in most states, with local variations in forms, deadlines, and notice rules. A misstep on any of these steps can delay approval or trigger a beneficiary objection.
- Document your time and expenses. Keep a running log from the day you are appointed. Save receipts for postage, travel, court filings, and any out-of-pocket costs. Courts in “reasonable compensation” states will not approve a fee without time records.
- File the accounting. Your accounting lists every estate asset, every debt paid, every distribution made, and your proposed compensation. In percentage states, the math comes from the statutory schedule. In reasonable compensation states, you justify the amount.
- Provide notice to beneficiaries and heirs. Most states require you to mail or serve the accounting on every interested party before the court hearing. Skipping this step is a common reason approvals get postponed.
- Attend the hearing (or file a waiver). Some courts require the executor to appear; others accept signed waivers from beneficiaries. Bring your time log, receipts, and a copy of the statutory schedule you relied on.
- Receive the court’s order. Once the judge signs off, the fee is paid from the estate account, not from any beneficiary’s share.
- Report the compensation on your taxes. Executor compensation is taxable as ordinary income on your personal return. Talk to a CPA about self-employment tax and whether a waiver might save money if you are also a beneficiary.
If a beneficiary objects, expect to justify each line of the fee. Reasonable, well-documented time logs are your strongest defense, regardless of which state you are in.
How to verify the schedule for your state
Statutes change, and the schedule in this guide reflects a 2026 snapshot of the most commonly cited state codes. Before you file an accounting:
- Pull the current text of your state’s probate or estates code from the official state legislature website.
- Check for any local court rules that modify how the schedule is applied.
- Confirm whether a will provision can override the statutory default (some states allow the will to set a different fee).
- Ask a licensed probate attorney to confirm the schedule and any recent case law in your county.
Good Grief is the secure executor portal for death administration. The 570 hours of work across 12+ disconnected institutions becomes a single time log, receipt trail, and state-specific filing checklist, so when the court asks for documentation you already have it. That is the part of death admin most executors never see coming.
Frequently asked questions
Can an executor waive compensation?
Yes. Many executors, especially those who are also sole or primary beneficiaries, waive the fee because compensation is taxable as ordinary income while inheritance is generally not. Run the math with a CPA before deciding either way.
Are co-executors paid twice?
Usually not. In most states, co-executors split the total fee unless the will says otherwise or the court grants separate compensation for separate work.
Is executor compensation taxable?
Yes. It is reported as income on your personal return, and self-employment tax may apply. The estate cannot pay the income tax for you.
Can the court deny an executor’s fee?
Yes. Courts can reduce the fee for poor recordkeeping, unreasonable delays, mismanagement, or failure to perform required duties. Detailed time logs and a clean accounting protect you.
Can the will change the statutory schedule?
Sometimes. A few states allow the will to set a different fee, increase the statutory cap, or waive compensation entirely. Check your state’s rules before relying on the will language.
Related reading
- Executor compensation by state: a broader overview of how fees are calculated
- Executor duties: asset collection and probate, step by step
- Executor tax checklist: which expenses are deductible after death
Next step
If you are mid-probate and drowning in spreadsheets, Good Grief centralizes your executor time log, your receipts, and your state-specific filings so you can show the court a clean record on the first try. Start your executor checklist.
