Executor compensation is the fee a personal representative may claim from an estate for settling it, and every US state allows one. States use three models: a statutory percentage of the estate (California, New York, Florida), a court-approved reasonable fee based on hours and complexity (Texas, Illinois, Washington), and a hybrid that caps a reasonable fee (Missouri, North Carolina, Pennsylvania). On a $500,000 estate the statutory fee is $13,000 in California and $19,000 in New York. Executor fees are taxable income where an inheritance usually is not, so a beneficiary serving as executor may be better off waiving the fee.
The Three Pay Models
1. Statutory %
Hard percentages set by law. Predictable but inflexible. States: CA, NY, FL
2. Reasonable
Court-approved fees based on complexity and hours. States: TX, IL, WA
3. Hybrid
Combines caps with reasonable standards. States: MO, NC, PA
Benchmarking Your Fee
All figures are for a gross estate of $500,000. Executor fees scale with estate value in statutory states, so a different estate size gives a different fee.
| State | Fee on a $500,000 estate | Fee basis |
|---|---|---|
| California | $13,000 | Statutory percentage, Probate Code 10810 |
| New York | $19,000 | Statutory commission, SCPA 2307 |
| Texas | Up to $25,000 | Court-approved reasonable fee, 5% receipts and disbursements cap |
| Missouri | $14,050 | Statutory minimum scale, RSMo 473.153 |
The statutes behind these figures
The Tax Trap: Executor fees are considered Earned Income. You will pay up to 37% in federal income tax. Inheritances are usually tax-free. If you are the primary beneficiary, waiving your fee might save you money. Source: IRS Publication 559, Survivors, Executors, and Administrators, on fees received by a personal representative; the 37% top federal rate for tax year 2026 is set out in IRS Revenue Procedure 2025-32.
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Our state-specific logic includes the current 2026 percentage scales for executors and attorneys.
Start Compensation CheckFrequently Asked Questions
Do executors of a will get paid?
Yes. Every US state allows an executor to be compensated from the estate. The amount depends on whether the state sets a statutory percentage, approves a reasonable fee, or caps one.
How much can an executor of an estate charge?
In statutory states the percentage is fixed by law: on a $500,000 estate that is $13,000 in California and $19,000 in New York. In reasonable-fee states the court approves an amount based on hours and complexity.
Can an executor waive their fee?
Yes. An executor who is also a beneficiary often waives the fee, because the fee is taxable income and an inheritance usually is not.
Do I have to pay taxes on executor fees?
Yes, executor fees are considered taxable income and must be reported on your federal and state income tax returns.
Can I be paid more for "extraordinary" work?
Yes, most states allow for "extraordinary fees" if the executor handled complex tasks like litigation, running a business, or complex tax audits.
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