Executor Fees by State

The national picture, briefly

There’s no single national rule for executor pay. Broadly, states fall into two camps:

• Statutory-percentage states set the fee by law as a percentage of the estate — Cal. Prob. Code §10800(a) gives 4% of the first $100,000, 3% of the next $100,000 and 2% of the next $800,000, and N.Y. SCPA §2307(1) gives 5% / 4% / 3% …), Florida (3% of the first $1M), and Ohio (4% / 3% / 2% + 1% on real property).
• “Reasonable compensation” states have no fixed schedule — the court approves what’s reasonable for the work — like Pennsylvania (20 Pa.C.S. §3537, “such compensation as shall in the circumstances be reasonable and just”; the customary Johnson Estate schedule is commonly referred to as a benchmark, but we have not read that 1983 opinion, so its percentages are not reproduced here), Illinois, and Michigan.

Either way, two things are true almost everywhere: the attorney’s fee is separate from the executor’s, and an executor’s fee is taxable income — which is why a family member who’s also inheriting often waives it. The pages below break it down state by state.

A date means every citation in that row has been checked against the statute. A dash means it has not been checked yet.

Fee or inheritance: the tax treatment differs

Where the executor is also a beneficiary, the same money reaches them by one of two routes with different tax treatment: an executor’s fee is taxable ordinary income to the recipient and deductible by the estate, while an inheritance is generally not included in the beneficiary’s gross income under IRC §102. A fee taken is also subject to self-employment tax in some circumstances. The fee may be waived; most states require the waiver to be filed within a stated period.

Related reading

• Executor Duties: The Complete Checklist — what the job actually involves.
• Trustee vs. Executor: What’s the Difference? — the two roles compared.
• Probate Cost by State — where the executor’s fee fits in the total probate bill.
• How to Avoid Probate: The Transfers That Pass Outside It — keeping assets out of the fee-charging estate.

Educational information only — not legal or tax advice. Fee rules and figures change and depend on your situation. Always confirm current rules with a licensed attorney in your state, and ask a tax professional before accepting or waiving a fee. Sources: state probate statutes and court resources cited on each state page.