Executor Fees by State: What 13 Statutes Pay on $1M (2026)
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Quick Answer
Most states do not set a percentage for executors, but the ones that do disagree sharply, and what the percentage is applied to matters as much as the rate. On a probate estate of $1,000,000, the statutes we read give (our arithmetic) $23,000 in California (Probate Code 10800), $30,000 in Florida (Statutes 733.617, presumed reasonable), $34,000 in New York (SCPA 2307), $26,550 as the minimum in Missouri (473.153), and ceilings of $20,120 in Iowa (633.197), $37,080 in Maryland (Estates and Trusts 7-601) and $20,350 in Wyoming (2-7-803). At $3,000,000 the same statutes give $43,000, $80,000, $84,000, $66,550, $60,120, $109,080 and $60,350. Texas allows 5 percent but only on cash actually received or paid out (Estates Code 352.002); Georgia defaults to 2.5 percent on money received plus 2.5 percent on money paid out (53-6-60); North Carolina caps the commission at 5 percent in the clerk’s discretion (28A-23-3); Washington and Kansas say only “just and reasonable.” California works on the gross appraised value “without reference to encumbrances,” so a $1,000,000 house with an $800,000 mortgage carries a $23,000 executor fee, 11.5 percent of the $200,000 of equity (our arithmetic). As of October 22, 2026; we read 13 states’ texts and 2 IRS documents; every other state is not covered.
Key Takeaways
- Schedules exist in California (4, 3, 2, 1 and 0.5 percent tiers up to $25,000,000, Probate Code 10800), New York (5, 4, 3, 2.5 and 2 percent, SCPA 2307), Florida (3, 2.5, 2 and 1.5 percent, presumed reasonable, 733.617), Missouri (5 down to 2 percent, minimum, 473.153), Maryland (9 percent to $20,000, then $1,800 plus 3.6 percent, a ceiling, 7-601), Iowa (6, 4 and 2 percent, a ceiling, 633.197) and Wyoming (10, 5, 3 and 2 percent, 2-7-803).
- On $1,000,000 the spread is $20,120 (Iowa ceiling) to $37,080 (Maryland ceiling), and on $3,000,000 it is $43,000 (California) to $109,080 (Maryland ceiling). These are our arithmetic from the statutes, for ordinary services only, before any extra fee for extraordinary services.
- The basis changes the answer more than the rate. California uses appraised value “without reference to encumbrances or other obligations”; Missouri applies its schedule to personal property and to “the proceeds of all real property sold under order of the probate court”; Texas pays 5 percent only on cash received or paid out, and not on cash held at death, life insurance or cash paid to an heir as heir; North Carolina computes the commission on sale proceeds when real property is sold to pay debts or devises.
- Washington (RCW 11.48.210) and Kansas (59-1717) have no schedule and ask for “just and reasonable” pay; for trustees, California (15681), Texas (114.061) and Florida (736.0708) say “reasonable” unless the trust sets the pay. New York is the exception we read: SCPA 2309 gives a trustee 1 percent on principal paid out plus an annual $10.50, $4.50 and $3.00 per $1,000 scale.
- The estate’s lawyer is paid separately: California 10810, Nevada 150.060(4), Missouri 473.153(3) and Wyoming 2-7-804 each carry a lawyer rule tied to the executor’s schedule, so a California estate of $1,000,000 can owe $23,000 plus $23,000 in statutory fees (our arithmetic).
- For the executor’s own taxes, IRS Publication 525 says all personal representatives “must include in their gross income fees paid to them from an estate,” reported on Schedule 1 (Form 1040), line 8z, and a waived fee “isn’t includible in income.” The estate can deduct the fee on Form 1041 or Form 706, not both.
CSV · 94 rows
Executor, trustee and estate-attorney compensation rules read from 13 state statutes, with the federal income-tax treatment and worked examples at $500,000, $1,000,000 and $3,000,000
94 rows: the percentage schedules, caps and reasonable-compensation standards of California, Texas, New York, Florida, Missouri, Iowa, Maryland, North Carolina, Georgia, Wyoming, Nevada, Kansas and Washington, three federal tax rows from IRS Publication 525 and the Form 1041 instructions, and our worked examples.
The percentage schedules, state by state
Seven of the statutes we read set a percentage scale for the executor (called personal representative in most codes). They differ on whether the scale is a ceiling, a presumption or a floor, which decides how much room a family or a judge has to move the number.
| State and section | Rate scale | What the percentage is applied to | Ceiling, floor or presumption |
|---|---|---|---|
| California, Probate Code 10800 | 4% of first $100,000; 3% of next $100,000; 2% of next $800,000; 1% of next $9,000,000; 0.5% of next $15,000,000; above $25,000,000 a reasonable amount set by the court | Appraised inventory value plus gains plus receipts less losses, without reference to encumbrances | Statutory compensation for ordinary services |
| New York, SCPA 2307 | 5% of first $100,000; 4% of next $200,000; 3% of next $700,000; 2.5% of next $4,000,000; 2% above $5,000,000 | Sums received and paid out, computed half on receiving and half on paying out; property counts as money unless it is a specific legacy or devise | Commissions the court must allow |
| Florida, Statutes 733.617 | 3% of first $1 million; 2.5% above $1 million to $5 million; 2% above $5 million to $10 million; 1.5% above $10 million | Inventory value of the probate estate assets plus income earned during administration | Presumed reasonable in formal administration |
| Missouri, Statutes 473.153 | 5% of first $5,000; 4% of next $20,000; 3% of next $75,000; 2.75% of next $300,000; 2.5% of next $600,000; 2% over $1,000,000 | Personal property administered and proceeds of real property sold under court order | Minimum, with more allowed if reasonable pay is higher |
| Maryland, Estates and Trusts 7-601 | 9% of property up to $20,000; above that $1,800 plus 3.6% of the excess | Property subject to administration | Maximum the court may allow |
| Iowa, Code 633.197 | 6% of first $1,000; 4% between $1,000 and $5,000; 2% over $5,000 | Gross assets listed in the probate inventory, life insurance excluded unless payable to the estate | Reasonable fees, not above these commissions |
| Wyoming, Statutes 2-7-803 | 10% of first $1,000; 5% to $5,000; 3% to $20,000; 2% over $20,000 | Probate estate accounted for, with accretions added and losses deducted | Fee the court shall allow unless waived, plus extra for unusual circumstances |
Four more states use a percentage in a different way, and two use none:
| State and section | Rule | Our reading |
|---|---|---|
| Texas, Estates Code 352.002 | A 5 percent commission on all amounts the executor “actually receives or pays out in cash,” capped at 5 percent of gross fair market value in aggregate | No commission for receiving cash on hand or in accounts at death, collecting life insurance, or paying cash to an heir as heir, so a house that passes by will earns nothing until it is sold |
| Georgia, Code 53-6-60 | If no will or written agreement sets pay: 2.5 percent on money received plus 2.5 percent on money paid out, 10 percent on interest, and for property delivered in kind reasonable pay not over 3 percent of appraised value | Up to 5 percent in total on cash that comes in and goes out (our arithmetic) |
| North Carolina, General Statutes 28A-23-3 | Commissions fixed by the clerk of superior court, not to exceed 5 percent on receipts and on expenditures; real property sold to pay debts or devises counts only on the proceeds applied | A ceiling and a discretion; the clerk weighs time, responsibility, trouble and skill |
| Nevada, Revised Statutes 150.060 | Attorney pay by hourly rate, or by a 4, 3, 2, 1 and 0.5 percent schedule with a written agreement | The same scale as California, but for the lawyer; the executor is not on this schedule |
| Washington, RCW 11.48.210 | “Just and reasonable” compensation set by the court when the will is silent | No percentage |
| Kansas, Statutes 59-1717 | “Just and reasonable” compensation | No percentage |
A will can override much of this. Georgia, Missouri and Washington say in their text that pay set by the will, or in Georgia by a written agreement before death, controls (Georgia 53-6-60(a), Missouri 473.153(1), Washington 11.48.210), and Florida says the same in 733.617(4); Florida also lets two representatives each take the full commission when the compensable value is $100,000 or more (733.617(5)).
What each statute pays on $500,000, $1,000,000 and $3,000,000
This table applies each schedule to the full probate value, for ordinary services only (our arithmetic). Texas and Georgia are shown at their ceiling of 5 percent, which only a fully cash estate would reach.
| State | Nature of the number | $500,000 | $1,000,000 | $3,000,000 |
|---|---|---|---|---|
| Iowa | Ceiling | $10,120 | $20,120 | $60,120 |
| Wyoming | Fee allowed | $10,350 | $20,350 | $60,350 |
| California | Statutory | $13,000 | $23,000 | $43,000 |
| Missouri | Minimum | $14,050 | $26,550 | $66,550 |
| Florida | Presumed reasonable | $15,000 | $30,000 | $80,000 |
| New York | Commission | $19,000 | $34,000 | $84,000 |
| Maryland | Ceiling | $19,080 | $37,080 | $109,080 |
| Texas | Ceiling, cash only | $25,000 | $50,000 | $150,000 |
| Georgia | Default, cash received and paid out | $25,000 | $50,000 | $150,000 |
Read the order with care. California’s scale falls to 1 percent after the first $1,000,000 of value, while Florida stays at 2.5 percent between $1,000,000 and $5,000,000 and New York at 2.5 percent between $1,000,000 and $5,000,000 too, which is why the gap widens at $3,000,000 (our arithmetic). Texas and Georgia look expensive only if every dollar is cash that flows through the executor’s hands.
The basis matters more than the rate
The same house produces very different fees depending on how a state counts it.
- California counts equity you do not have. Section 10800(b) values the estate “without reference to encumbrances or other obligations on estate property.” A $1,000,000 house with an $800,000 mortgage, held in the decedent’s own name, is a $1,000,000 base: the executor fee is $23,000, which is 11.5 percent of the $200,000 equity, and with the lawyer’s equal statutory fee under section 10810 the two come to $46,000, or 23 percent of the equity (our arithmetic). Property that was already in a living trust is not in the probate inventory, which is our reading of the “inventory” wording; see our page on deeding real estate into a living trust.
- Missouri and North Carolina count sales. Missouri applies its schedule to the proceeds of real property “sold under order of the probate court,” and North Carolina says real property sold to pay debts or devises is computed “only on the proceeds actually applied.” A rental that passes in kind to an heir is outside the Missouri base (our reading).
- Texas counts cash. The 5 percent is on cash received or paid out, and the statute excludes cash held at death, life insurance and cash paid to an heir as heir.
- Iowa and Florida count the inventory. Iowa uses “gross assets of the estate listed in the probate inventory”; Florida uses the inventory value plus income earned. Neither text says mortgages are netted.
For how a house moves with and without probate in each state, see probate for real estate: small-estate limits by state.
Trustees: mostly “reasonable,” with one scale
Pay for a trustee is usually set by the trust document. Where it is silent, the statutes we read mostly use a reasonableness test rather than a percentage:
| State and section | Rule when the trust is silent | Example on a $1,000,000 trust (our arithmetic) |
|---|---|---|
| California, Probate Code 15681 | Reasonable compensation under the circumstances | No formula |
| Texas, Property Code 114.061 | Reasonable compensation unless the terms provide otherwise; a court may deny it after a breach of trust | No formula |
| Florida, Statutes 736.0708 | Compensation that is reasonable under the circumstances; the court may adjust specified pay that is unreasonably low or high | No formula |
| New York, SCPA 2309 | 1 percent on principal paid out, plus annual $10.50 per $1,000 on the first $400,000, $4.50 on the next $600,000 and $3.00 on the rest | $6,900 a year and $10,000 on paying out the principal; $12,900 a year on $3,000,000 |
The New York annual scale is $4,200 on the first $400,000 plus $2,700 on the next $600,000 (our arithmetic). A family trust that holds a rental through an LLC usually pays a trustee under the trust’s own clause, so read that clause first; our pages on revocable and irrevocable trusts for real estate and trust tax brackets and Form 1041 cover what the trust itself owes.
The lawyer is paid on top
California Probate Code 10810 gives the estate’s attorney the same tiers as the executor, from 4 percent of the first $100,000 down to 0.5 percent on the next $15,000,000. Nevada Revised Statutes 150.060(4) gives an attorney who bills by the value of the estate the same scale; Wyoming 2-7-804 repeats its executor schedule; Missouri 473.153(3) sets the attorney’s minimum at the executor’s percentages and allows only one fee when members of the same law firm serve as both executor and lawyer. On a $1,000,000 California estate that is $23,000 for each of two people (our arithmetic), before costs and before any “extraordinary services” a court approves. Florida’s lawyer guideline in section 733.6171 is not part of the text we read.
What the executor keeps: income tax
IRS Publication 525 (for 2025 returns, February 25, 2026) says personal representatives must include fees paid from the estate in gross income. For a friend’s or relative’s estate the fee goes on Schedule 1 (Form 1040), line 8z; an executor “in the trade or business of being an executor” reports it as self-employment income on Schedule C. The same page says a waived fee isn’t includible in income.
That is why many family executors who are also heirs weigh taking nothing: an inheritance share is not income to the heir, and the fee is. On the estate side, the Instructions for Form 1041 (2025) list fiduciary fees as deductible and warn that “Fiduciary fees deducted on Form 706 can’t be deducted on Form 1041.” The step-up in basis does not depend on the fee; see step-up in basis on inherited real estate.
What a reader can do with this
If you are a family member asked to be executor or trustee:
- Find out which basis your state uses from the table above before you accept; a cash-only rule (Texas) and a gross-value rule (California) can differ by tens of thousands of dollars on the same house.
- Read the will first. In Georgia, Missouri, Washington and Florida pay stated in the will controls unless the executor renounces it, and you can renounce or waive pay in Missouri, Maryland, Florida and Wyoming.
- Compare the fee with your tax rate. Fees are income to you; an inheritance share is not (Publication 525).
- Ask who else is paid on the same base: the statutory lawyer fee in California, Nevada, Missouri and Wyoming stacks on the executor’s.
If you are planning your own estate:
- Ask whether a living trust takes the house out of the probate inventory in your state, since several schedules run on the inventory, and what a trustee will be paid instead.
- Name the pay in the will or trust so a court is not left to the statute.
This is analysis of public documents, not investment, legal or tax advice.
FAQ
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Sources, read and saved on October 22, 2026: California Probate Code 10800, 10810 and 15681 (codes.findlaw.com, current as of January 1, 2026); Texas Estates Code 352.002 and Property Code 114.061 (texas.public.law, verified May 26, 2025); New York SCPA 2307 and 2309 (nysenate.gov); Florida Statutes 733.617 and 736.0708 (leg.state.fl.us); Missouri Revised Statutes 473.153 (revisor.mo.gov); Iowa Code 633.197 (legis.iowa.gov, Iowa Code 2026); Maryland Estates and Trusts 7-601 (mgaleg.maryland.gov); North Carolina General Statutes 28A-23-3, Georgia Code 53-6-60 and Nevada Revised Statutes 150.060 (codes.findlaw.com); Wyoming Statutes Title 2 (wyoleg.gov); Kansas Statutes 59-1717 (ksrevisor.org); Revised Code of Washington 11.48.210 (app.leg.wa.gov); IRS Publication 525 (February 25, 2026) and the 2025 Instructions for Form 1041 (irs.gov). The 94-row CSV holds every figure above, and the worked examples are our arithmetic.
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