How Much Does an Executor Get Paid? Fees by State and When to Waive

You're Entitled to Be Paid

Serving as executor is real work — 570 hours over 16 months on average. Every state allows executors to receive compensation from the estate. Whether you should take it depends on the estate's size, your tax situation, and whether you're also a beneficiary.

Two Systems: Statutory Fees vs. Reasonable Compensation

States fall into two categories for how they calculate executor pay.

Statutory percentage states set the fee using a formula based on gross estate value or amounts received and paid out. Whether a fee requires court approval or can be challenged depends on state law. Notable examples:

• California: 4% of the first $100,000, 3% of the next $100,000, 2% of the next $800,000, 1% of the next $9 million, 0.5% of the next $15 million, and a reasonable amount above $25 million
• New York: 5% of the first $100,000, 4% of the next $200,000, 3% of the next $700,000, 2.5% of the next $4 million, 2% above $5 million
• Florida: 3% of the first $1 million, 2.5% of the next $4 million, 2% of the next $5 million, 1.5% above $10 million
• Maryland: 9% of the first $20,000, 3.6% above $20,000
• Texas: Up to 5% of all amounts received and paid out in cash

Reasonable compensation states let the probate court determine a fair fee based on hours worked, the estate's complexity, and local standards.

What the Numbers Look Like

On a $500,000 estate:

• California statutory fee: $13,000
• New York statutory fee: $19,000
• Maryland statutory fee: $19,080
• A "reasonable" fee at $50/hour for 200 hours: $10,000

On a $1,000,000 estate:

• California statutory fee: $23,000
• New York statutory fee: $34,000
• Florida statutory fee: $30,000

The calculation base depends on the state: some schedules use gross estate value, while others use amounts received and paid out. Check the applicable state schedule before estimating the fee.

Co-Executors Split the Fee

When two or more executors serve together, they generally share a single commission. Some states allow each co-executor to receive a full or partial fee, but most divide the statutory amount equally. Check your state's rules — and discuss the split with your co-executor upfront to avoid conflict.

The Tax Trade-Off of Waiving Your Fee

Executor fees are taxable as ordinary income — subject to federal income tax, state income tax, and potentially self-employment tax. That can eat 30% to 40% of the fee depending on your bracket.

If you're also a beneficiary of the estate, waiving your executor fee lets those assets pass to you as inheritance instead — which is generally not subject to income tax. For deaths in 2026, the federal basic estate-tax exclusion is $15 million; prior taxable gifts and a deceased spouse's unused exclusion can affect the filing and tax calculation.

The math: On a $500,000 estate in New York, the executor fee would be $19,000. After taxes, you might keep $11,000 to $12,000. If you waive the fee, that amount instead passes through the estate and is distributed under the will or intestacy law.

Waiving makes sense when you're a significant beneficiary and the estate isn't large enough to trigger estate taxes. It doesn't make sense when you're not a beneficiary, or when the estate is large enough that estate tax applies (because then the fee becomes a deductible expense that reduces the estate's tax bill).

Extraordinary Fees

Courts may approve additional compensation for extraordinary services — managing a business through the administration period, defending the estate against litigation, handling complex real estate transactions, or navigating multi-state probate.

Document your time meticulously if you plan to petition for extraordinary fees. Courts want itemized records showing what you did, when, and why it exceeded normal executor duties.

The Executor's Complete Handbook includes an administration progress log that tracks your time across every phase of the process — useful both for managing the workload and for documenting compensation claims.