Executor fees by state: what the personal representative can be paid

25 states with a published schedule · fee data 2026.09.2

Yes — in every state an executor is entitled to be paid for the work, and in most states the estate also reimburses what you spent out of pocket. What differs is how the figure is set: about half the states publish a percentage schedule, and the rest pay “reasonable compensation” that a judge approves.

Estimates only. Executor / personal-representative compensation is set by state statute, by a published guideline, or by "reasonable compensation" subject to court approval, and can be affected by the will, the estate's complexity, and local practice. Most statutory schedules are computed on the GROSS value of the estate administered — debts and mortgages are not subtracted — so enter the gross figure above. Where a state sets no percentage, Settle shows you what the court actually weighs rather than inventing a rate. Checked against state statutes and official guidance in September 2026, but this is not legal advice — confirm the fee with the probate court or a probate attorney before relying on any figure.

StateFeeHow it is set
AlabamaUp to 5%Percentage of receipts and disbursements

Alabama uses reasonable compensation, capped at 2.5% of receipts plus 2.5% of disbursements (Ala. Code §43-2-848) — about 5% combined if everything is received and paid out once. The figure shown is that ceiling.

Ala. Code §43-2-848 · last checked 2026-07not yet confirmed

Arkansas10% of the first $1,000; 5% of the next $4,000; 3% above $5,000Graduated

Arkansas statutory commission on personal property administered (§28-48-108); these are maximum rates.

California4% of the first $100,000; 3% of the next $100,000; 2% of the next $800,000; 1% of the next $9,000,000; 0.5% of the next $15,000,000; court-set above $25,000,000Graduated

California statutory commission (Prob. Code §10800; the estate attorney's identical schedule is §10810, and the attorney is entitled to that amount separately). The commission is computed on the value of the estate accounted for — without subtracting mortgages, debts or other encumbrances. Above $25,000,000 the court sets a reasonable amount.

Cal. Prob. Code §10800; attorney's identical schedule at §10810 · last checked 2026-09-05read at source

Florida3% of the first $1,000,000; 2.5% of the next $4,000,000; 2% of the next $5,000,000; 1.5% above $10,000,000Graduated

Florida presumed-reasonable compensation (§733.617); the court can adjust for the specific estate.

GeorgiaUp to 5%Percentage

Georgia commission (O.C.G.A. §53-6-60): 2.5% of funds received plus 2.5% of funds paid out. The figure shown estimates the combined ~5% of estate value; the will may set a different fee.

Iowa6% of the first $1,000; 4% of the next $4,000; 2% above $5,000Graduated

Iowa statutory maximum commission (§633.197) on gross probate assets; the court sets a reasonable fee not to exceed these rates.

KentuckyUp to 5%Percentage of receipts and disbursements

Kentucky uses reasonable compensation set by the court, capped by statute at 5% of the personal estate plus 5% of income collected (KRS 395.150). The figure shown is that ceiling — the court may allow less, and more only for extraordinary services.

KRS §395.150 · last checked 2026-07not yet confirmed

LouisianaUp to 2.5%Percentage

Louisiana default commission (C.C.P. art. 3351): 2.5% of the estate inventory. The will or the court may allow more if this is inadequate.

Maryland9% of the first $20,000; 3.6% above $20,000Graduated

Maryland maximum commission (Est. & Trusts §7-601): capped at these rates.

Missouri5% of the first $5,000; 4% of the next $20,000; 3% of the next $75,000; 2.75% of the next $300,000; 2.5% of the next $600,000; 2% above $1,000,000Graduated

Missouri minimum statutory commission schedule (§473.153); the court may allow more for extra services.

Montana3% of the first $40,000; 2% above $40,000Graduated

Montana maximum commission (§72-3-631), based on the value used for the federal estate-tax return.

North CarolinaUp to 5%Percentage of receipts and disbursements

North Carolina: the clerk of superior court approves a commission capped at 5% of receipts plus expenditures, with no commission on distributions to heirs or devisees (NCGS §28A-23-3). The figure shown is that ceiling.

NCGS §28A-23-3 · last checked 2026-07not yet confirmed

New Jersey5% of the first $200,000; 3.5% of the next $800,000; 2% above $1,000,000Graduated

New Jersey corpus commission (N.J.S.A. 3B:18-14). The executor is also entitled to 6% of income the estate earns (3B:18-13), which is not included here.

Nevada4% of the first $15,000; 3% of the next $85,000; 2% above $100,000Graduated

Nevada statutory commission (NRS 150.020). The court may allow more for extraordinary services.

New York5% of the first $100,000; 4% of the next $200,000; 3% of the next $700,000; 2.5% of the next $4,000,000; 2% above $5,000,000Graduated

New York statutory commission (SCPA 2307). Multiple executors may each be entitled to a commission (subject to caps).

N.Y. SCPA 2307 · last checked 2026-09-05read at source

Ohio4% of the first $100,000; 3% of the next $300,000; 2% above $400,000Graduated

Ohio statutory commission (ORC 2113.35) on personal property and real estate sold. An additional 1% applies to real estate that is not sold (not included here).

Oklahoma5% of the first $1,000; 4% of the next $5,000; 2.5% above $6,000Graduated

Oklahoma statutory commission (58 O.S. §527).

Oregon7% of the first $1,000; 4% of the next $9,000; 3% of the next $40,000; 2% above $50,000Graduated

Oregon statutory commission (ORS 116.173). An additional ~1% may apply to non-probate property reportable for estate tax (not included here).

Pennsylvania5% of the first $100,000; 4% of the next $200,000; 3% of the next $700,000; 2% above $1,000,000Benchmark — the Johnson Estate schedule

Pennsylvania has no statutory percentage: 20 Pa.C.S. §3537 says the court allows compensation that is "reasonable and just" and may calculate it on a graduated percentage. In practice most Orphans' Courts measure against the Johnson Estate schedule, from a 1983 Delaware County Orphans' Court opinion. It is a benchmark, not law, and is neither a floor nor a ceiling — substantial extra work (litigation, a business interest, contested tax) can justify more.

20 Pa.C.S. §3537 · last checked 2026-09-05read at source

South CarolinaUp to 5%Percentage of receipts and disbursements

South Carolina uses reasonable compensation, capped at 5% of personal property (including proceeds of realty sold) plus 5% of income (S.C. Code §62-3-719), with a $50 minimum. The figure shown is that ceiling.

S.C. Code §62-3-719 · last checked 2026-07not yet confirmed

TexasUp to 5%Percentage of receipts and disbursements

Texas (Est. Code §352.002): up to 5% of cash the executor actually receives and pays out, and the total may not exceed 5% of the estate's gross fair market value. The figure shown is the 5% ceiling — actual commission is usually lower.

Virginia5% of the first $400,000; 4% of the next $300,000; 3% of the next $300,000; 2% above $1,000,000Benchmark — the Commissioner of Accounts guidelines

Virginia allows "reasonable compensation" (Va. Code §64.2-1208) with no statutory percentage. Each circuit's Commissioner of Accounts publishes a guideline scale and audits your account against it; the widely-used scale is shown here, on the inventory value of probate assets, plus 5% of income receipts. These guidelines are LOCAL to each circuit and are guidelines, not law — check your own Commissioner's published scale. Compensation can be forfeited if the account is not filed on time.

Va. Code §64.2-1300 · last checked 2026-09-05read at source

WisconsinUp to 2%Percentage

Wisconsin default commission (§857.05): 2% of the inventory value plus net principal gains. A will or written agreement can set a different fee.

West Virginia5% of the first $100,000; 4% of the next $300,000; 3% of the next $400,000; 2% above $800,000Graduated

West Virginia presumed-reasonable commission (§44-4-12a). An additional 1% applies to real estate that is not sold (not included here).

W. Va. Code §44-1-14a · last checked 2026-09-05read at source

Wyoming10% of the first $1,000; 5% of the next $4,000; 3% of the next $15,000; 2% above $20,000Graduated

Wyoming statutory commission for the personal representative (Wyo. Stat. §2-7-803). The estate's attorney has a separate, identical schedule under §2-7-804.

The states with no percentage at all

This state pays the executor "reasonable compensation" approved by the court. There is no statutory percentage and no reliable typical rate — so Settle will not show you a number it cannot stand behind. Beware of percentages quoted online for these states: Mississippi's old 1-7% guideline, for example, was removed from the statute in 1989 and is still widely repeated.

What the court actually weighs:

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Where this comes from

Every row above is a state's own published schedule or the statute that says there is no percentage — the note under each one names it. These figures come from Settle's fee data (2026.09.2), which is the same data the app's executor-fee calculator uses, so this page and the app cannot quote you different numbers. 9 of these states also carry a sourced, dated statute link from Settle's claim registry; the rest name their statute in the note but are not yet linked, and that gap is real rather than hidden.

Fee schedules are the part of this subject most often repeated wrongly online: Mississippi's 1–7% guideline was removed from the statute in 1989 and is still quoted today. Where a state sets no rate, this page says so rather than borrowing a neighbour's. The statutory deadlines behind the rest of the estate, with their sources and dates, are at Where the state information comes from.

Two things executors get wrong about the fee

The fee is taxable income; an inheritance usually is not. An executor who is also a beneficiary sometimes waives the fee for that reason. Whether that is the right call depends on the estate — it is a question for the estate's accountant.

Reimbursement is separate from the fee. Filing fees, certified copies, mileage, the cost of securing the house — those come back to you as expenses whether or not you take a commission, and they are the single most common thing executors forget to claim because nobody kept the receipts. Settle keeps that ledger for you.