SCPA 2307
New York Executor Fee Calculator
New York sets executor commission by statute. SCPA 2307 applies a sliding percentage to sums of money the executor receives and pays out. Enter an estate value to see the figure and the band it comes from.
New York executor commission calculator
The New York executor commission schedule
| Estate value band | Statutory rate |
|---|---|
| First $100,000 | 5.0% |
| $100,000 to $300,000 | 4.0% |
| $300,000 to $1,000,000 | 3.0% |
| $1,000,000 to $5,000,000 | 2.5% |
| Above $5,000,000 | 2.0% |
Source: New York Surrogate's Court Procedure Act § 2307. The percentages apply to sums of money the executor receives and pays out.
What the percentages do not cover
- SCPA 2307 computes the commission separately for receiving and for paying out, each at half the rates below. Money that is both received and paid out during the administration therefore earns the full rate once, which is what the calculator applies.
- Where an estate has more than one executor, SCPA 2307 sets how the commission is split rather than multiplying it.
- Real property that is specifically devised and passes without being sold is generally outside the commission base.
An executor does not have to take the fee. Family executors often waive it, and in New York a waiver has to be handled before the final accounting rather than after. ProbateCalculator.org is not a law firm and this page is general information, not legal advice.