How much does an executor get paid? Fees by state

General information, not legal, tax or financial advice. Last reviewed Oct 31, 2026.

Quick answerIt depends on the state and sometimes the will. California, Florida, Ohio and Texas set the fee by formula, from about 0.5% to 5% depending on the state and the estate’s size, while New Hampshire requires “reasonable” fees approved by the probate court. In California and Florida, pay set by the will generally controls. Executor fees are taxable income to the executor, and Florida law expressly lets an executor turn the fee down.

Fees in our pilot statesState law

State	Ordinary fee	Extra pay and limits
New Hampshire	No percentage schedule. Fiduciary fees and expenses must be approved by the court and be reasonable for the work, responsibility and risk.	The court may consider time and labor, estate size, skill needed, the customary fee, any fee agreement, results and time limits.
California	4% of the first $100,000; 3% of the next $100,000; 2% of the next $800,000; 1% of the next $9 million; 0.5% of the next $15 million; a court-set amount above $25 million. Based on the inventory value plus gains and receipts, less losses, without subtracting mortgages or debts.	The court may add pay for extraordinary services. If the will sets the pay, that controls unless the court allows more. A side deal with an heir for higher pay is void. Co-executors split one fee.
Texas	5% of the cash the executor actually receives or pays out, capped at 5% of the estate’s gross fair market value. No commission on cash already in the bank at death, life insurance proceeds, or payments to heirs.	The court may allow reasonable pay instead if the executor runs a business or farm or the 5% figure is unreasonably low, and may deny the fee for imprudent management.
Florida	Presumed reasonable: 3% of the first $1 million; 2.5% above $1 million to $5 million; 2% above $5 million to $10 million; 1.5% above $10 million. Based on the probate inventory value plus income earned during administration. Paid without a court order.	Extra pay for extraordinary work such as selling property, litigation, taxes, running a business or dealing with protected homestead. The court may raise or lower fees. With two personal representatives on an estate of $100,000 or more, each may get a full commission.
Ohio	4% of the first $100,000; 3% above $100,000 to $400,000; 2% above $400,000, on personal property, its income, and the proceeds of real estate sold. 1% on real estate not sold, and 1% on certain non-probate property (not joint-and-survivorship property).	Personal property and sold real estate are valued at the sale proceeds or the date-of-death value. The court may cut or deny the fee if the executor didn’t faithfully do the job.

Court approval; reasonableness factors. Source: N.H. Circuit Court Probate Division Rule 88, checked Oct 31, 2026.
Statutory percentages, value basis, extraordinary services, will controls, void side agreements, co-representatives. Source: Cal. Prob. Code §§ 10800–10805, checked Oct 31, 2026.
5% commission, exclusions, cap, alternate and denied compensation. Source: Tex. Estates Code §§ 352.002–352.004, checked Oct 31, 2026.
Commission schedule, extraordinary services, renouncing fees, two representatives, court adjustment. Source: Fla. Stat. § 733.617, checked Oct 31, 2026.
Commission schedule, valuation, reduction or denial. Source: Ohio Rev. Code § 2113.35, checked Oct 31, 2026.

Example: a $400,000 estate

State	Ordinary fee by formula
California	$4,000 + $3,000 + $4,000 = $11,000
Florida	3% × $400,000 = $12,000 (presumed reasonable)
Ohio (all personal property or sold real estate)	$4,000 + $9,000 = $13,000
Texas	Depends on cash received and paid out, not the estate’s value; up to 5% of gross value
New Hampshire	Whatever the court approves as reasonable

Our arithmetic using the statutory rates above. Real fees depend on what’s counted in the estate, the will, and the court.

Taxes and waiving the feeFederal law

Fees paid to an executor from the estate are included in the executor’s gross income. A family executor who isn’t in the business reports them on Schedule 1 (Form 1040); a professional executor reports them on Schedule C.
An inheritance itself generally isn’t taxable income. See Do you pay taxes on an inheritance?
Florida law expressly lets a personal representative renounce all or part of the fee.

Executor fees are gross income; Schedule 1 vs Schedule C. Source: IRS Publication 559, checked Oct 31, 2026.
Renouncing compensation. Source: Fla. Stat. § 733.617(4), checked Oct 31, 2026.

Not yet verified: whether NH, CA, TX and OH have a specific rule on declining a fee. Executors in those states can raise it with the court or the estate’s lawyer.

Executor fees are separate from court costs and lawyers’ fees. See probate costs by state.

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