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:
- Statutory-percentage states set the fee by law as a percentage of the estate — for example, California (4% / 3% / 2% …), New York (5% / 4% / 3% …), Florida (3% of the first $1M), and Ohio (4% / 3% / 2% + 1% on real property).
- “Reasonable compensation” states have no fixed schedule — the court approves what’s reasonable for the work — like Pennsylvania (which leans on the customary Johnson Estate schedule), Illinois, and Michigan.
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.
- California CA View →
- New York NY View →
- Florida FL View →
- Texas TX View →
- Ohio OH View →
- Georgia GA View →
- North Carolina NC View →
- Pennsylvania PA View →
- Illinois IL View →
- Michigan MI View →
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.
Related reading
- Executor Duties: The Complete Checklist — what the job actually involves.
- Trustee vs. Executor: What’s the Difference? — the two roles compared.
- Probate Cost by State — where the executor’s fee fits in the total probate bill.
- How to Avoid Probate (Honestly, and Without Overpaying) — keeping assets out of the fee-charging estate.
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.