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 New York 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 New York
SCPA 2307 sets New York executor commissions at 5% of the first $100,000, 4% of the next $200,000, 3% of the next $700,000, 2.5% of the next $4 million, and 2% above $5 million. In larger estates, multiple executors can each be entitled to a full commission.
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 New York example
On a $500,000 New York estate, the executor commission is about $19,000 (5% of $100k + 4% of $200k + 3% of $200k). On a $1,000,000 estate it's about $34,000.
Statutory vs. “reasonable” — how New York decides
New York's commission scale is set by statute, so it isn't generally negotiable for ordinary work — but it's calculated on the assets the executor actually administers, and some assets that pass outside the estate (like jointly held property) aren't included.
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. New York falls into the statutory camp.
How the fee is taxed in New York
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.
- New York 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 — New York courts can approve additional compensation for work beyond routine administration.
Executor fees vs. total probate cost in New York
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 New York, read How Much Does Probate Cost in New York?.
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 | New York |
|---|---|
| Basis for compensation | statutory |
| Governing statutes | N.Y. SCPA §2307 (executor commissions) |
| State authority | New York State Unified Court System (nycourts.gov) |
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 New York executor fees
How much should an executor be paid for handling a will in New York?
In New York, executor commissions are fixed by statute (SCPA 2307): 5% of the first $100,000, 4% of the next $200,000, 3% of the next $700,000, 2.5% of the next $4 million, and 2% above $5 million. On a $500,000 estate that's about $19,000; on a $1 million estate, about $34,000.
What does New York 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. New York's commission scale is set by statute, so it isn't generally negotiable for ordinary work — but it's calculated on the assets the executor actually administers, and some assets that pass outside the estate (like jointly held property) aren't included.
Do executors of a trust get paid in New York?
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 New York, 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 New York?
Yes. An executor’s commission is taxable income to whoever receives it (reported on their federal return, and on their state return where New York 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 New York 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 New York 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 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 Arkansas?
- 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 Deadlines in New York — the inventory deadline and creditor-claim period the fee is earned against, quoted from N.Y. Surr. Ct. Proc. Act §§1802, 1810.
- 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 New York? — the full probate cost picture in New York.
- 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 New York 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 New York attorney, and ask a tax professional before waiving or accepting a fee. Sources: New York State Unified Court System (nycourts.gov); N.Y. SCPA §2307 (executor commissions).