How Much Does an Executor Get Paid in Idaho?

Quick answer

Idaho does not use a statutory percentage. A personal representative (executor) is entitled to 'reasonable compensation' for their services under Idaho Code §15-3-719, judged by the estate's complexity and the time and skill involved — commonly landing around 1%–4% of the estate. On a $500,000 estate that's roughly $5,000–$20,000. The estate's attorney is paid separately, and family executors often waive the fee because it counts as taxable income.

⚠️ Educational information only — not legal, tax, or financial advice.

The figures on this page are general estimates. Laws, fees, thresholds, and prices differ by state and change often, and your own situation may change the result. Before you act, confirm the current numbers and rules for Idaho with a licensed professional — an attorney, tax advisor, or licensed agent as appropriate. Reading this page does not create a professional relationship.

What an executor gets paid in Idaho

Idaho Code §15-3-719 provides that a personal representative is entitled to reasonable compensation for services. There is no fixed percentage schedule; 'reasonable' turns on the size and complexity of the estate, the time devoted, and the representative's skill and experience. If the will sets compensation, the representative may renounce it and instead claim reasonable compensation.

The executor (in some states called the personal representative) is the person who settles the estate — gathering assets, paying debts and taxes, and distributing what’s left. The fee is their compensation for that work, paid out of the estate before the beneficiaries receive their shares.

A Idaho example

On a $500,000 Idaho estate, a reasonable executor fee commonly falls in the ballpark of $5,000–$15,000 depending on the work involved (informal, uncontested administrations sit at the low end). Unlike California, Idaho sets no mandatory percentage, so the court reviews the fee for reasonableness.

Statutory vs. “reasonable” — how Idaho decides

Because 'reasonable' is fact-specific, an executor should keep detailed time and expense records to support the fee. The court can approve additional compensation for extraordinary services (selling real estate, running a business, or handling litigation) and can reduce a fee it finds excessive.

A quick map of how states handle this: some (like California, New York, Florida, and Ohio) set the fee by a statutory percentage; others (like Pennsylvania, Illinois, and Michigan) use a “reasonable compensation” standard with no fixed schedule. Idaho falls into the reasonable camp.

Should a family executor in Idaho even take the fee?

Here’s the part most guides skip. An executor’s fee is taxable income to the person who receives it. An inheritance, by contrast, is not taxed as income to the beneficiary.

So when the executor is also a main beneficiary — a spouse or child inheriting most of the estate — taking the fee often makes no sense. The same dollars come to them either way, but the fee is taxed and the inheritance isn’t. In that situation, many Idaho executors simply waive the commission and take their inheritance instead.

Taking the fee usually makes sense when:

  • The executor is not a beneficiary (or only a small one), so waiving wouldn’t get them the money anyway.
  • The work is unusually heavy — a contested estate, a business to wind down, property to sell.
  • The executor is in a lower tax bracket than the bracket the inheritance would otherwise sit in (rare, but possible).

There’s no obligation to take the maximum — or to take anything. It’s a choice, and in Idaho it’s often a tax decision more than anything else.

What the fee does and doesn’t cover

The commission compensates the executor for ordinary administration. Two things to keep separate:

  • The attorney’s fee is separate. The estate’s lawyer is paid on top of the executor’s commission — and in some states (California is the clearest example) the attorney is entitled to the same statutory amount as the executor, effectively doubling the statutory cost.
  • Extraordinary work can be billed extra. Selling real estate, running a business, handling litigation or a tax audit — Idaho courts can approve additional compensation for work beyond routine administration.

Executor fees vs. total probate cost in Idaho

The executor’s fee is only one line on the probate bill. Court costs, the attorney’s fee, appraisals, bonds, and publication all add up on top of it. To see the full picture for Idaho, read How Much Does Probate Cost in Idaho?.

And remember: assets that avoid probate entirely — through a funded living trust, beneficiary designations, or joint ownership — generally pay no executor commission at all, because they never pass through the estate the executor administers.

The honest takeaway

In Idaho, an executor is entitled to compensation for real work — and they should be paid for it when they’ve earned it and aren’t already inheriting the money. But if you’re the executor and the main heir, run the simple comparison first: the fee is taxable; your inheritance isn’t. Often the smartest move is to waive the commission and take your share.

If you’re choosing an executor, pick someone trustworthy and organized over someone who’ll charge the most — and consider keeping assets in a trust or beneficiary designations where you can, so less of the estate runs through a fee-charging probate at all.

Frequently asked questions about Idaho executor fees

How much should an executor be paid for handling a will in Idaho?

Idaho does not use a statutory percentage. A personal representative (executor) is entitled to 'reasonable compensation' for their services under Idaho Code §15-3-719, judged by the estate's complexity and the time and skill involved — commonly landing around 1%–4% of the estate. On a $500,000 estate that's roughly $5,000–$20,000. The estate's attorney is paid separately, and family executors often waive the fee because it counts as taxable income.

What does Idaho consider a reasonable — or excessive — executor fee?

Either way, the test is whether the fee is in proportion to the work. Where the fee is set by a statutory schedule, that scheduled amount is treated as reasonable for ordinary administration, and anything above it (for extraordinary work like selling real estate or running a business) has to be justified to the court. Where the standard is “reasonable compensation” with no fixed percentage, the court decides what fits the actual work — so a commission out of proportion to the effort can be questioned by the beneficiaries and reduced. Because 'reasonable' is fact-specific, an executor should keep detailed time and expense records to support the fee. The court can approve additional compensation for extraordinary services (selling real estate, running a business, or handling litigation) and can reduce a fee it finds excessive.

Do executors of a trust get paid in Idaho?

Watch the terms: a will has an executor, while a living trust has a trustee — different roles with different rules. A successor trustee who settles a trust is also entitled to reasonable compensation in Idaho, but that’s governed by the trust document and state trust law, not the executor-fee rule on this page. If the trust names a fee, that controls; otherwise “reasonable compensation” applies. Like executors, many family trustees waive the fee when they’re also the main beneficiary. See Trustee vs. Executor.

Are executor fees taxable in Idaho?

Yes. An executor’s commission is taxable income to whoever receives it (reported on their federal return, and on their state return where Idaho taxes income). An inheritance, by contrast, is not taxed as income. That gap is exactly why an executor who is also a main beneficiary often waives the fee — the same dollars arrive either way, but the fee is taxed and the inheritance isn’t.

Can an executor in Idaho waive the fee?

Yes. Taking the commission is a choice, not an obligation — an executor can decline it entirely or take less than the maximum. When the executor is also inheriting, waiving is usually the smarter move for the tax reason above.

When is the executor’s fee paid?

The commission is paid out of the estate during administration — after debts and taxes, before the remaining assets are distributed to the beneficiaries — and generally has to be approved as part of settling the estate. It is not paid upfront.

Executor fees in other states

Compare Idaho with what executors are paid in other states:


This page explains executor (personal representative) compensation in Idaho in general terms as of 2026. It is not legal or tax advice; fee rules, statutes, and figures change and depend on your situation. Confirm current rules with a licensed Idaho attorney, and ask a tax professional before waiving or accepting a fee. Sources: Idaho State Legislature (Uniform Probate Code, Title 15); Idaho Code §15-3-719 (compensation of personal representative), Idaho Code §15-3-721 (review of employment and compensation).