The figures on this page are general estimates. Laws, fees, thresholds, and prices differ by state and change often, and your own situation may change the result. Before you act, confirm the current numbers and rules for Arkansas with a licensed professional — an attorney, tax advisor, or licensed agent as appropriate. Reading this page does not create a professional relationship.
What an executor gets paid in Arkansas
Arkansas Code §28-48-108 allows the personal representative the compensation the court deems just and reasonable, not to exceed 10% of the first $1,000, 5% of the next $4,000, and 3% of the balance of the value of the personal property that passes through the representative's hands. Where the representative performs substantial services regarding the decedent's real property, the court may allow additional reasonable compensation for that work.
The executor (in some states called the personal representative) is the person who settles the estate — gathering assets, paying debts and taxes, and distributing what’s left. The fee is their compensation for that work, paid out of the estate before the beneficiaries receive their shares.
A Arkansas example
On a $400,000 Arkansas estate made up of personal property, the statutory maximum is about $12,050: 10% of the first $1,000 ($100) + 5% of the next $4,000 ($200) + 3% of the remaining $395,000 ($11,850). Real-estate work is compensated separately, and the court can allow less than the cap.
Statutory vs. “reasonable” — how Arkansas decides
The statutory percentages are a ceiling on personal property only; the court fixes reasonable additional compensation for substantial services involving real estate. A personal representative may set the fee without prior court approval, but the court reviews it for reasonableness.
A quick map of how states handle this: some (like California, New York, Florida, and Ohio) set the fee by a statutory percentage; others (like Pennsylvania, Illinois, and Michigan) use a “reasonable compensation” standard with no fixed schedule. Arkansas falls into the percentage camp.
How the fee is taxed in Arkansas
An executor’s commission is taxable income to the person who receives it, reported as compensation for services. An inheritance is not taxed as income to the beneficiary. (IRS Publication 559.)
This distinction has a documented consequence where the executor is also a beneficiary: the same dollars reach that person either way, but the commission is subject to income tax and the inherited share is not. The commission is also deductible to the estate, while a distribution to a beneficiary is not — so the net effect depends on the estate’s tax position as well as the individual’s.
Other documented factors:
- Where the executor is not a beneficiary, waiving the commission does not redirect the money to them.
- Arkansas courts can approve additional compensation for extraordinary work — a contested estate, a business wind-down, a property sale.
- The commission is a maximum entitlement, not a requirement. An executor may take less, or waive it entirely, and the waiver is commonly documented in writing before the estate closes.
What the fee does and doesn’t cover
The commission compensates the executor for ordinary administration. Two things to keep separate:
- The attorney’s fee is separate. The estate’s lawyer is paid on top of the executor’s commission — and in some states (California is the clearest example) the attorney is entitled to the same statutory amount as the executor, effectively doubling the statutory cost.
- Extraordinary work can be billed extra. Selling real estate, running a business, handling litigation or a tax audit — Arkansas courts can approve additional compensation for work beyond routine administration.
Executor fees vs. total probate cost in Arkansas
The executor’s fee is only one line on the probate bill. Court costs, the attorney’s fee, appraisals, bonds, and publication all add up on top of it. To see the full picture for Arkansas, read How Much Does Probate Cost in Arkansas?.
And remember: assets that avoid probate entirely — through a funded living trust, beneficiary designations, or joint ownership — generally pay no executor commission at all, because they never pass through the estate the executor administers.
What the record shows
| Item | Arkansas |
|---|---|
| Basis for compensation | percentage |
| Governing statutes | Ark. Code §28-48-108 (compensation of personal representative) |
| State authority | Arkansas Code, Title 28 (Arkansas General Assembly) |
The commission compensates ordinary administration and is separate from the estate attorney’s fee. It is taxable income to the executor; an inherited share is not. Extraordinary services can be separately compensated on court approval. Assets that pass outside probate — by funded trust, beneficiary designation, or joint ownership with survivorship — are not part of the estate the commission is calculated on.
Frequently asked questions about Arkansas executor fees
How much should an executor be paid for handling a will in Arkansas?
Arkansas caps executor compensation by statute at a sliding percentage of the personal property administered — 10% of the first $1,000, 5% of the next $4,000, and 3% of the balance (Ark. Code §28-48-108) — with the court allowing what is 'just and reasonable' up to that ceiling. On a $400,000 estate of mostly personal property, that works out to roughly $12,000. Handling real estate is compensated separately by the court, the attorney is paid separately, and family executors often waive the fee since it is taxable income.
What does Arkansas consider a reasonable — or excessive — executor fee?
Either way, the test is whether the fee is in proportion to the work. Where the fee is set by a statutory schedule, that scheduled amount is treated as reasonable for ordinary administration, and anything above it (for extraordinary work like selling real estate or running a business) has to be justified to the court. Where the standard is “reasonable compensation” with no fixed percentage, the court decides what fits the actual work — so a commission out of proportion to the effort can be questioned by the beneficiaries and reduced. The statutory percentages are a ceiling on personal property only; the court fixes reasonable additional compensation for substantial services involving real estate. A personal representative may set the fee without prior court approval, but the court reviews it for reasonableness.
Do executors of a trust get paid in Arkansas?
Watch the terms: a will has an executor, while a living trust has a trustee — different roles with different rules. A successor trustee who settles a trust is also entitled to reasonable compensation in Arkansas, but that’s governed by the trust document and state trust law, not the executor-fee rule on this page. If the trust names a fee, that controls; otherwise “reasonable compensation” applies. Like executors, many family trustees waive the fee when they’re also the main beneficiary. See Trustee vs. Executor.
Are executor fees taxable in Arkansas?
Yes. An executor’s commission is taxable income to whoever receives it (reported on their federal return, and on their state return where Arkansas taxes income). An inheritance, by contrast, is not taxed as income. That gap is exactly why an executor who is also a main beneficiary often waives the fee — the same dollars arrive either way, but the fee is taxed and the inheritance isn’t.
Can an executor in Arkansas waive the fee?
Yes. Taking the commission is a choice, not an obligation — an executor can decline it entirely or take less than the maximum. When the executor is also inheriting, waiving is usually the smarter move for the tax reason above.
When is the executor’s fee paid?
The commission is paid out of the estate during administration — after debts and taxes, before the remaining assets are distributed to the beneficiaries — and generally has to be approved as part of settling the estate. It is not paid upfront.
Executor fees in other states
Compare Arkansas with what executors are paid in other states:
- How Much Does an Executor Get Paid in California?
- How Much Does an Executor Get Paid in New York?
- How Much Does an Executor Get Paid in Florida?
- How Much Does an Executor Get Paid in Texas?
- How Much Does an Executor Get Paid in Ohio?
- How Much Does an Executor Get Paid in Georgia?
- How Much Does an Executor Get Paid in North Carolina?
- How Much Does an Executor Get Paid in Pennsylvania?
- How Much Does an Executor Get Paid in Illinois?
- How Much Does an Executor Get Paid in Michigan?
- How Much Does an Executor Get Paid in Alabama?
- How Much Does an Executor Get Paid in Alaska?
- How Much Does an Executor Get Paid in Arizona?
- How Much Does an Executor Get Paid in Colorado?
- How Much Does an Executor Get Paid in Connecticut?
- How Much Does an Executor Get Paid in Delaware?
- How Much Does an Executor Get Paid in Hawaii?
- How Much Does an Executor Get Paid in Idaho?
- How Much Does an Executor Get Paid in Indiana?
- How Much Does an Executor Get Paid in Iowa?
- How Much Does an Executor Get Paid in Kansas?
- How Much Does an Executor Get Paid in Kentucky?
- How Much Does an Executor Get Paid in Louisiana?
- How Much Does an Executor Get Paid in Maine?
- How Much Does an Executor Get Paid in Maryland?
- How Much Does an Executor Get Paid in Massachusetts?
- How Much Does an Executor Get Paid in Minnesota?
- How Much Does an Executor Get Paid in Mississippi?
- How Much Does an Executor Get Paid in Missouri?
- How Much Does an Executor Get Paid in Montana?
- How Much Does an Executor Get Paid in Nebraska?
- How Much Does an Executor Get Paid in Nevada?
- How Much Does an Executor Get Paid in New Hampshire?
- How Much Does an Executor Get Paid in New Jersey?
- How Much Does an Executor Get Paid in New Mexico?
- How Much Does an Executor Get Paid in North Dakota?
- How Much Does an Executor Get Paid in Oklahoma?
- How Much Does an Executor Get Paid in Oregon?
- How Much Does an Executor Get Paid in Rhode Island?
- How Much Does an Executor Get Paid in South Carolina?
- How Much Does an Executor Get Paid in South Dakota?
- How Much Does an Executor Get Paid in Tennessee?
- How Much Does an Executor Get Paid in Utah?
- How Much Does an Executor Get Paid in Vermont?
- How Much Does an Executor Get Paid in Virginia?
- How Much Does an Executor Get Paid in Washington?
- How Much Does an Executor Get Paid in West Virginia?
- How Much Does an Executor Get Paid in Wisconsin?
- How Much Does an Executor Get Paid in Wyoming?
Related reading
- Executor Duties: The Complete Checklist — everything the executor actually has to do for that fee.
- Trustee vs. Executor: What’s the Difference? — the two roles and how their pay differs.
- How Much Does Probate Cost in Arkansas? — the full probate cost picture in Arkansas.
- How to Avoid Probate: The Transfers That Pass Outside It — keeping assets out of the fee-charging estate.
- What Is Probate and How Does It Work? — the process the executor is paid to run.
This page explains executor (personal representative) compensation in Arkansas in general terms as of 2026. It is not legal or tax advice; fee rules, statutes, and figures change and depend on your situation. Confirm current rules with a licensed Arkansas attorney, and ask a tax professional before waiving or accepting a fee. Sources: Arkansas Code, Title 28 (Arkansas General Assembly); Ark. Code §28-48-108 (compensation of personal representative).