Blog
Client Resources

Executor Compensation by State (2025): How Much Executors Get Paid in Each U.S. State

Find out how much executors and personal representatives are paid in every U.S. state. Explore 2025 fee guidelines, flat rates, and percentage-based compensation by jurisdiction.

Isabella Hughes
May 29, 2025
Table of contents
Text Link

Executor Compensation by State (2025)

State

Compensation Method

Alabama

Reasonable compensation; up to 2.5% of assets received and 2.5% of disbursements.

Alaska

Reasonable compensation based on time, labor, and estate complexity.

Arizona

Reasonable compensation.

Arkansas

Statutory cap: 10% of first $1,000; 5% of next $4,000; 3% of remainder.

California

Statutory formula: 4% of first $100,000; 3% of next $100,000; 2% of next $800,000; 1% of next $9 million; 0.5% of next $15 million; reasonable amount above $25 million.

Colorado

Reasonable compensation.

Connecticut

Reasonable compensation.

Delaware

Reasonable compensation.

Florida

Reasonable compensation; typically 3% of the estate's value.

Georgia

2.5% of all cash received and disbursed; additional reasonable compensation not exceeding 3% of other assets.

Hawaii

Reasonable compensation.

Idaho

Reasonable compensation.

Illinois

Reasonable compensation.

Indiana

Reasonable compensation.

Iowa

Statutory cap: 6% of first $1,000; 4% of next $4,000; 2% of remainder.

Kansas

Reasonable compensation.

Kentucky

Reasonable compensation; not to exceed 5% of the estate's value.

Louisiana

Statutory cap: 2.5% of the estate's gross value.

Maine

Reasonable compensation.

Maryland

Statutory cap: 9% of first $20,000; 3.6% of excess over $20,000.

Massachusetts

Reasonable compensation.

Michigan

Reasonable compensation.

Minnesota

Reasonable compensation.

Mississippi

Reasonable compensation.

Missouri

Statutory formula: 5% of first $5,000; 4% of next $20,000; 3% of next $75,000; 2.75% of next $300,000; 2.5% of next $600,000; 2% of amounts over $1 million.

Montana

Statutory formula: 3% of first $40,000; 2% of amounts over $40,000.

Nebraska

Reasonable compensation.

Nevada

Statutory formula: 4% of first $15,000; 3% of next $85,000; 2% of amounts over $100,000.

New Hampshire

Reasonable compensation.

New Jersey

Statutory formula: 5% of first $200,000; 3.5% of next $800,000; 2% of amounts over $1 million.

New Mexico

Reasonable compensation.

New York

Statutory formula: 5% of first $100,000; 4% of next $200,000; 3% of next $700,000; 2.5% of next $4 million; 2% of amounts over $5 million.

North Carolina

Reasonable compensation; not to exceed 5% of the estate's value.

North Dakota

Reasonable compensation.

Ohio

Statutory formula: 4% of first $100,000; 3% of next $300,000; 2% of amounts over $400,000.

Oklahoma

Statutory formula: 5% of first $1,000; 4% of next $5,000; 2.5% of amounts over $6,000.

Oregon

Statutory formula: 7% of first $1,000; 4% of next $9,000; 3% of next $40,000; 2% of amounts over $50,000.

Pennsylvania

Reasonable compensation; often guided by the Johnson Schedule.

Rhode Island

Reasonable compensation.

South Carolina

Reasonable compensation.

South Dakota

Reasonable compensation.

Tennessee

Reasonable compensation.

Texas

Statutory commission: 5% of all sums received and 5% of all sums paid out in cash, not exceeding 5% of the estate's gross value.

Utah

Reasonable compensation.

Vermont

Reasonable compensation.

Virginia

Reasonable compensation.

Washington

Reasonable compensation.

West Virginia

Statutory formula: 5% of first $100,000; 4% of next $300,000; 3% of next $400,000; 2% of amounts over $800,000.

Wisconsin

Statutory formula: 2% of the estate's value.

Wyoming

Statutory formula: 10% of first $1,000; 5% of next $4,000; 3% of next $15,000; 2% of amounts over $20,000.

‍

Source: World Population Review

Key Considerations for Executors

  • Will Provisions: If the decedent's will specifies compensation, that amount typically governs, provided it aligns with state laws.
  • Reasonable Compensation: In states without statutory formulas, courts determine fees based on factors like estate complexity, time invested, and customary rates.
  • Tax Implications: Executor fees are considered taxable income, whereas inheritances are generally not. Executors who are also beneficiaries might opt to waive fees to minimize tax liabilities.​
  • Reimbursement: Executors are entitled to reimbursement for out-of-pocket expenses incurred during estate administration, separate from their compensation.​
  • Extraordinary Services: Courts may approve additional compensation for services beyond standard duties, such as managing litigation or business operations.​

Disclaimer: Please note that the information provided in this article is for general informational purposes only and should not be construed as legal advice. It is always recommended to consult with a qualified legal professional for advice tailored to your specific situation. No liability whatsoever is accepted by EstateMin from any action taken in reliance of the information contained on this website.

Streamline Your Practice Today

Book a demo to see how EstateMin helps your team keep estate cases moving — no matter who’s in the office.

Book a Demo
Experience EstateMin
Experience EstateMin