The Estate Planning Guide Est. 2026
By State · Probate

Executor Fees by State

What the executor (or personal representative) is paid to settle an estate — and how it varies by state. Some states set the fee by a statutory percentage; others use a "reasonable compensation" standard. Each guide gives the rule, a worked example, and the honest tax question most people miss: whether a family executor should even take the fee.

The national picture, briefly

There’s no single national rule for executor pay. Broadly, states fall into two camps:

Either way, two things are true almost everywhere: the attorney’s fee is separate from the executor’s, and an executor’s fee is taxable income — which is why a family member who’s also inheriting often waives it. The pages below break it down state by state.

More states coming. The two big rules of thumb apply everywhere: the executor's fee is taxable income (an inheritance isn't), so a beneficiary-executor often waives it; and assets that avoid probate — through a living trust, beneficiary designations, or joint ownership — generally pay no executor commission at all.

The one question worth asking first

If you’re the executor and a main beneficiary, compare the two ways the same money can reach you: as a fee (taxable income) or as your inheritance (not taxed). In most of those cases, waiving the fee and taking your inheritance is the smarter move. Taking the fee makes sense mainly when you’re not a beneficiary, or the work is unusually heavy.

Educational information only — not legal or tax advice. Fee rules and figures change and depend on your situation. Always confirm current rules with a licensed attorney in your state, and ask a tax professional before accepting or waiving a fee. Sources: state probate statutes and court resources cited on each state page.