Estate Ledger › Executor fee calculator
Executor Fee Calculator by State
How much can the executor (personal representative) charge — statutory schedules for 24 states, reasonable-fee notes for the rest.
Statutory fee for the executor
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States with statutory schedules
| State | Schedule | Basis | Statute |
|---|
Three kinds of fee rules
- Statutory tiers — declining percentage of the estate (CA, NY, FL, NV and others). The schedule is the default; courts can adjust.
- Receipts-and-disbursements basis — percentage of money actually received and paid out during administration (GA, TX, NC, AL). The estate value alone doesn't determine those states' fee.
- Reasonable compensation — most remaining states: courts approve what is customary locally, commonly 1.5%–5% of the probate estate.
The gross-value surprise (California)
California calculates on the gross estate: a $1M home with a $900K mortgage counts as a $1M asset. And the fee schedule applies twice — once for the executor (§10800) and once for the attorney (§10810).
The fee is taxable income
Executor compensation is taxable income on the executor's own return; the inheritance itself generally is not. Executors who are also beneficiaries often waive the fee for tax reasons.
Keep your ledger so the fee is easy to document
Open the free Estate Ledger →Statutory schedules checked 2026-10-17. Laws change; confirm with your probate clerk or attorney. This calculator is educational — not legal advice, and it does not account for extraordinary services or local customs.