The Estate Planning Guide Est. 2026

How Much Does an Executor Get Paid in Texas?

By The Estate Planning Guide Editorial Team Researched against primary sources

Published June 11, 2026 Citations verified September 27, 2026 10 min read

Quick answer

In Texas, §352.002(a) of the Estates Code allows an executor whom the court finds to have managed the estate in compliance with the standards of the title a 5% commission on all amounts actually received or paid out in cash. §352.002(b)(1) caps that in the aggregate at 5% of the gross fair market value of the estate subject to administration, and §352.002(b)(2) allows no commission on funds that were on hand or held at a financial institution or brokerage at death, on life insurance proceeds collected, or on cash paid out to an heir or legatee in that capacity — so the commission base is narrower than the estate.

⚠️ 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 Texas 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 Texas

Texas Estates Code §352.002(a) allows a five percent commission on all amounts the executor actually receives or pays out in cash, where the court finds the estate was managed in compliance with the standards of the title. §352.002(b)(1) caps the commission in the aggregate at 5% of the gross fair market value of the estate subject to administration. §352.002(b)(2) allows no commission for (A) receiving funds that at death were on hand or held for the decedent in a financial institution or brokerage firm, including cash or a cash equivalent in a checking, savings, certificate-of-deposit or money-market account, (B) collecting life insurance proceeds, or (C) paying out cash to an heir or legatee in that capacity. §352.003(a) separately lets the court set reasonable compensation where the executor manages a farm, ranch, factory or other business of the estate, or where the §352.002 figure is unreasonably low.

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 Texas example

Because Texas bases the commission on cash transactions rather than the whole estate, and excludes death-date bank balances and life insurance proceeds, the base the 5 percent is applied to is smaller than the estate's value. Where most assets pass without cash changing hands, the commission is calculated on whatever cash the representative actually receives and pays out. No source is cited here for what that works out to in practice.

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

In Texas, 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 Texas decides

If the statutory commission is unreasonably low for the work done (or doesn't apply because little cash moved), a Texas executor can ask the court for further reasonable compensation; the will can also specify a different fee.

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 Texas is, and what the section actually says, is set out in the section above.

How the fee is taxed in Texas

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

Executor fees vs. total probate cost in Texas

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

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 Texas
Basis for compensation statutory (commission on cash)
Are the figures a max, a min, or the fee? not established
Governing statutes Tex. Est. Code §352.002 (standard compensation); Tex. Est. Code §352.003 (further compensation)
State authority TexasLawHelp.org (Texas Legal Services Center)

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 Texas executor fees

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

In Texas, §352.002(a) of the Estates Code allows an executor whom the court finds to have managed the estate in compliance with the standards of the title a 5% commission on all amounts actually received or paid out in cash. §352.002(b)(1) caps that in the aggregate at 5% of the gross fair market value of the estate subject to administration, and §352.002(b)(2) allows no commission on funds that were on hand or held at a financial institution or brokerage at death, on life insurance proceeds collected, or on cash paid out to an heir or legatee in that capacity — so the commission base is narrower than the estate.

What does Texas 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. If the statutory commission is unreasonably low for the work done (or doesn't apply because little cash moved), a Texas executor can ask the court for further reasonable compensation; the will can also specify a different fee.

Do executors of a trust get paid in Texas?

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 Texas, 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 Texas?

Yes. An executor’s commission is taxable income to whoever receives it (reported on their federal return, and on their state return where Texas 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 Texas 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 Texas with what executors are paid in other states:

This page explains executor (personal representative) compensation in Texas 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 Texas attorney, and ask a tax professional before waiving or accepting a fee. Sources: TexasLawHelp.org (Texas Legal Services Center); Tex. Est. Code §352.002 (standard compensation), Tex. Est. Code §352.003 (further compensation).

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