How Much Does an Executor Get Paid in Mississippi?

By The Estate Planning Guide Editorial Team Researched against primary sources

Published June 11, 2026 9 min read

Quick answer

Mississippi does not use a percentage schedule — under Miss. Code §91-7-299 the chancery court allows the executor or administrator 'such sum as the court deems proper' considering the value of the estate and the difficulty of the work. Before a 1989 amendment the statute referenced a 1%–7% band, but that fixed guideline was removed, so compensation is now discretionary. The estate's attorney fee is allowed separately, and family executors often waive the fee because it is taxable income.

⚠️ Educational information only — not legal, tax, or financial advice.

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 Mississippi 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 Mississippi

Miss. Code §91-7-299 directs the court to allow the executor or administrator compensation as the court deems proper, weighing the value and worth of the estate and the degree of difficulty of the duties, plus necessary expenses including a reasonable attorney's fee. There is no mandatory percentage.

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 Mississippi example

On a $400,000–$500,000 Mississippi estate there is no set commission. Courts historically looked to the old 1%–7% range as a reference point — which would imply roughly a few thousand up to the mid-five figures — but the amount is whatever the chancery court finds proper for the work actually done.

Statutory vs. “reasonable” — how Mississippi decides

The 1989 amendment removed the fixed 1%–7% statutory guideline, leaving fees to the chancery court's discretion. The court may also allow the executor's necessary expenses and a reasonable attorney's fee out of the estate.

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. Mississippi falls into the reasonable camp.

How the fee is taxed in Mississippi

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.

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 — Mississippi courts can approve additional compensation for work beyond routine administration.

Executor fees vs. total probate cost in Mississippi

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 Mississippi, read How Much Does Probate Cost in Mississippi?.

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	Mississippi
Basis for compensation	reasonable
Governing statutes	Miss. Code §91-7-299 (allowance to executor or administrator); Miss. Code §91-7-281 (annual and final accounts)
State authority	Mississippi Judiciary / Mississippi Code (law.justia.com)

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 Mississippi executor fees

How much should an executor be paid for handling a will in Mississippi?

What does Mississippi 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 1989 amendment removed the fixed 1%–7% statutory guideline, leaving fees to the chancery court's discretion. The court may also allow the executor's necessary expenses and a reasonable attorney's fee out of the estate.

Do executors of a trust get paid in Mississippi?

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 Mississippi, 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 Mississippi?

Yes. An executor’s commission is taxable income to whoever receives it (reported on their federal return, and on their state return where Mississippi 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 Mississippi 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 Mississippi with what executors are paid in other states:

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 Mississippi? — the full probate cost picture in Mississippi.
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 Mississippi 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 Mississippi attorney, and ask a tax professional before waiving or accepting a fee. Sources: Mississippi Judiciary / Mississippi Code (law.justia.com); Miss. Code §91-7-299 (allowance to executor or administrator), Miss. Code §91-7-281 (annual and final accounts).

Related guides

How to Avoid Probate by State: A Practical Guide

How to Avoid Probate: The Transfers That Pass Outside It

Probate Cost by State: Attorney & Court Fees