The Estate Planning Guide Est. 2026

How Much Does an Executor Get Paid in Pennsylvania?

By The Estate Planning Guide Editorial Team Researched against primary sources

Published June 11, 2026 9 min read

Quick answer

Pennsylvania has no statutory executor fee schedule — the standard is "reasonable" compensation. Pennsylvania courts and attorneys commonly refer to the Johnson Estate schedule, a graduated table from a 1983 Orphans' Court opinion; we have not read that opinion, so its figures are not reproduced here.

⚠️ 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 Pennsylvania 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 Pennsylvania

Pennsylvania sets executor compensation by the "reasonable" standard (20 Pa.C.S. §3537) rather than a fixed statute. The Johnson Estate schedule, a graduated table from a 1983 Orphans' Court opinion, is commonly referred to as a benchmark; we have not read that opinion, so its figures are not reproduced here.

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 Pennsylvania example

Pennsylvania sets no binding statutory schedule for an executor's commission; the amount must be "reasonable" under 20 Pa.C.S. §3537 and depends on the work involved, and it can be challenged by beneficiaries. The Johnson Estate schedule is commonly referred to as a benchmark, but we have not read the 1983 opinion, so its percentages are not applied here.

Is this a maximum, a minimum, or the fee itself?

In Pennsylvania, the operative text of the cited section has not been read at a primary source, so this page does not say whether the figures below are a maximum, a minimum, or the commission itself.

Not set. The operative text of the cited section was not read at a primary source on 2026-09-21, and the kind is not inferred from a neighbouring state or from the wording already on the page.

Statutory vs. “reasonable” — how Pennsylvania decides

Pennsylvania uses a "reasonable" standard under 20 Pa.C.S. §3537 rather than a binding statutory schedule, so the amount is the court's to set on the facts. The Johnson Estate schedule is not binding, and we have not read the 1983 opinion, so its figures are not reproduced here. A fee paid to an executor is taxable income to that person, while a share taken as a beneficiary is not; how often a beneficiary-executor declines the fee for that reason is not stated here, because no source for it was read.

States divide on this: some set the commission by statutory percentage, some cap it, some set a statutory minimum the court adds to, and some set no figure and leave it to the court. Which one Pennsylvania is, and what the section actually says, is set out in the section above.

How the fee is taxed in Pennsylvania

An executor’s commission is taxable income to the person who receives it, reported as compensation for services. An inheritance is not taxed as income to the beneficiary. (IRS Publication 559.)

This distinction has a documented consequence where the executor is also a beneficiary: the same dollars reach that person either way, but the commission is subject to income tax and the inherited share is not. The commission is also deductible to the estate, while a distribution to a beneficiary is not — so the net effect depends on the estate’s tax position as well as the individual’s.

Other documented factors:

  • Where the executor is not a beneficiary, waiving the commission does not redirect the money to them.
  • Pennsylvania courts can approve additional compensation for extraordinary work — a contested estate, a business wind-down, a property sale.
  • The commission is a maximum entitlement, not a requirement. An executor may take less, or waive it entirely.

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 — Pennsylvania courts can approve additional compensation for work beyond routine administration.

Executor fees vs. total probate cost in Pennsylvania

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 Pennsylvania, read How Much Does Probate Cost in Pennsylvania?.

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.

What the record shows

Item Pennsylvania
Basis for compensation reasonable (customary schedule)
Are the figures a max, a min, or the fee? not established
Governing statutes 20 Pa.C.S. §3537 (reasonable compensation); Johnson Estate, 4 Fid. Rep. 2d 6 (Pa. O.C. 1983) (customary schedule)
State authority Pennsylvania Courts (pacourts.us)

The commission compensates ordinary administration and is separate from the estate attorney’s fee. It is taxable income to the executor; an inherited share is not. Extraordinary services can be separately compensated on court approval. Assets that pass outside probate — by funded trust, beneficiary designation, or joint ownership with survivorship — are not part of the estate the commission is calculated on.

Frequently asked questions about Pennsylvania executor fees

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

Pennsylvania has no statutory executor fee schedule — the standard is "reasonable" compensation. Pennsylvania courts and attorneys commonly refer to the Johnson Estate schedule, a graduated table from a 1983 Orphans' Court opinion; we have not read that opinion, so its figures are not reproduced here.

What does Pennsylvania 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. Pennsylvania uses a "reasonable" standard under 20 Pa.C.S. §3537 rather than a binding statutory schedule, so the amount is the court's to set on the facts. The Johnson Estate schedule is not binding, and we have not read the 1983 opinion, so its figures are not reproduced here. A fee paid to an executor is taxable income to that person, while a share taken as a beneficiary is not; how often a beneficiary-executor declines the fee for that reason is not stated here, because no source for it was read.

Do executors of a trust get paid in Pennsylvania?

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 Pennsylvania, 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 Pennsylvania?

Yes. An executor’s commission is taxable income to whoever receives it (reported on their federal return, and on their state return where Pennsylvania 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 Pennsylvania 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. Where the executor is also a beneficiary, the commission is taxable income and the inheritance generally is not, which is the difference the paragraph above sets out.

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 Pennsylvania with what executors are paid in other states:

This page explains executor (personal representative) compensation in Pennsylvania 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 Pennsylvania attorney, and ask a tax professional before waiving or accepting a fee. Sources: Pennsylvania Courts (pacourts.us); 20 Pa.C.S. §3537 (reasonable compensation), Johnson Estate, 4 Fid. Rep. 2d 6 (Pa. O.C. 1983) (customary schedule).

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