In New York, executor fees are not negotiated—they are strictly defined by Surrogate's Court Procedure Act (SCPA) Section 2307. This sliding scale is mandatory unless the will specifies a different amount.
The SCPA 2307 Commission Scale
| Estate Value Tier | Commission Percentage |
|---|---|
| First $100,000 | 5% |
| Next $200,000 | 4% |
| Next $700,000 | 3% |
| Next $4,000,000 | 2.5% |
| Above $5,000,000 | 2% |
Co-Executors: In New York, if an estate is over $300,000, up to three executors can each receive a full commission. This can significantly increase the total cost to the estate.
Surrogate's Court Filing Fees
New York also has some of the highest court filing fees in the country, tiered by the gross value of the estate:
- 01.$500,000+ estate: $1,250 filing fee
- 02.$250,000 - $500,000: $625 filing fee
- 03.$100,000 - $250,000: $420 filing fee
- 04.$50,000 - $100,000: $280 filing fee
Calculate Your NY Commissions
Our New York tool applies the full SCPA 2307 scale and Surrogate's Court fee tiers automatically.
NY Fee CalculatorFrequently Asked Questions
What is the executor fee for a $1 million estate in NY?
Under SCPA 2307, the commission for a $1 million estate is $34,000 ($5,000 + $8,000 + $21,000).
Are New York executor fees taxable?
Yes, executor commissions are considered taxable income and must be reported on your personal income tax return.
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