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Executor Fees by State: Rates and Worked Examples

What an executor is paid under the fee statutes of California, Florida, Iowa, Missouri, Nevada, Ohio and Texas, with the math on a $300,000 estate.

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An executor gets paid for settling an estate, and in some states the statute spells out exactly how much. California, Florida, Iowa, Missouri, Nevada, Ohio and Texas set the fee with a percentage schedule. Arizona only says it must be "reasonable" (A.R.S. § 14-3719). Where there's a schedule, the percentage usually drops as the estate grows, and the statute says what it's calculated on: the inventory, receipts and payments, or sale proceeds. A will can set a different fee, and the executor can give the fee up.

Statutes often call the executor the personal representative, the person who manages the estate through probate. The two terms mean the same job here.

Executor fee schedules in 7 states

The table gives each state's base rates and what they apply to. Some are a minimum, some a ceiling and some only a presumption, so read the notes under the table too.

State Schedule Calculated on Statute
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; above $25 million, a reasonable amount set by the court Inventory appraisal value plus gains on sales and receipts, less losses on sales, without deducting encumbrances Cal. Prob. Code § 10800
Florida Presumed reasonable in formal administration: 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 Inventory value of the probate estate plus income earned during administration Fla. Stat. § 733.617
Iowa Maximum: 6% of the first $1,000; 4% from $1,000 to $5,000; 2% above $5,000 Gross assets in the probate inventory (life insurance excluded unless payable to the estate) Iowa Code § 633.197
Missouri Minimum: 5% of the first $5,000; 4% of the next $20,000; 3% of the next $75,000; 2.75% of the next $300,000; 2.5% of the next $600,000; 2% above $1 million Personal property administered and proceeds of real property sold under court order Mo. Rev. Stat. § 473.153
Nevada 4% of the first $15,000; 3% of the next $85,000; 2% above $100,000 Whole estate accounted for, less liens and encumbrances NRS 150.020
Ohio 4% of the first $100,000; 3% above $100,000 to $400,000; 2% above $400,000; plus 1% of real property not sold Personal property and its income, and proceeds of real property sold Ohio Rev. Code § 2113.35
Texas 5% of amounts actually received or paid out in cash, capped at 5% of the estate's gross fair market value Cash receipts and payments, excluding cash on hand at death, life insurance proceeds and payments to heirs Tex. Est. Code § 352.002

The schedule is where the fee starts, not always where it ends. California and Florida allow extra pay for extraordinary services, and Florida's list includes selling property and litigation. Missouri's figures are a minimum the court can raise to a reasonable amount. Iowa's figures are a ceiling. Texas lets the court award reasonable compensation instead when the 5% commission is unreasonably low, or when the executor runs a farm, ranch or business that belongs to the estate (§ 352.003).

Executor fees on a $300,000 estate

On a $300,000 estate with no extraordinary services, the base schedules come to between $6,120 (Iowa's maximum) and $10,000 (Ohio):

  • California: 4% × $100,000 + 3% × $100,000 + 2% × $100,000 = $9,000
  • Florida: 3% × $300,000 = $9,000
  • Nevada: 4% × $15,000 + 3% × $85,000 + 2% × $200,000 = $7,150
  • Ohio (all personal property): 4% × $100,000 + 3% × $200,000 = $10,000
  • Missouri (minimum): 5% × $5,000 + 4% × $20,000 + 3% × $75,000 + 2.75% × $200,000 = $8,800
  • Iowa (maximum): 6% × $1,000 + 4% × $4,000 + 2% × $295,000 = $6,120

Texas can't be worked out from the total. Its commission depends on the cash actually received and paid out, not on what the estate is worth.

These numbers are only arithmetic on the statutory rates. What counts toward the base changes the real figure: whether the house was sold, for example, or how much was in bank accounts at death. The court decides the final amount.

The attorney is paid separately

The executor's fee doesn't cover the estate's lawyer, who is paid on top of it. Several of these statutes handle attorney fees in nearby sections (California and Florida each have their own), and some states leave it to "reasonable" fees approved by the court.

When the will sets the fee

A will can often set the executor's pay, and each statute says what happens if the executor wants the schedule instead. Missouri treats the will's provision as the executor's full compensation unless the executor renounces it (formally turns it down) before qualifying, meaning before being sworn in as executor (Mo. Rev. Stat. § 473.153). Nevada applies its schedule when the will provides no compensation or the executor renounces it (NRS 150.020). Arizona lets an executor renounce the will's provision before qualifying and take reasonable compensation instead (A.R.S. § 14-3719).

Keeping the attorney's hours down

EverSettled gets your family attorney-ready faster. The inventory, account list and documents an executor needs are organized before the first consult, which keeps billable hours down and shortens the path to the inheritance. EverSettled then guides the executor through the rest of the admin after the death.

Frequently asked questions

How much does an executor get paid?

In states with a schedule, a percentage of the estate that drops as the estate grows: 4% of the first $100,000 in California and Ohio, for example. In states without one, such as Arizona, the fee has to be reasonable, and the court can review it.

What are executor and attorney fees in a Nevada probate?

Nevada's executor commission is 4% of the first $15,000, 3% of the next $85,000 and 2% above $100,000 (NRS 150.020), which works out to $7,150 on a $300,000 estate. The estate's attorney is paid separately, so the commission isn't the whole cost of probate in Nevada.

Can an executor waive the fee?

Yes. Arizona's statute says so directly: a personal representative may renounce all or part of the compensation (A.R.S. § 14-3719).

Do executors get paid before the heirs?

Yes. The executor's pay is an expense of administration, so it comes out of the estate before anything is distributed. Florida's statute, for example, lets the commission be paid from estate assets without a court order (Fla. Stat. § 733.617(1)).

Sources

General information, not legal advice. Laws and court rules change, and your estate may differ from the examples here. Check the cited statute and your county court's current rules, and ask a probate attorney about your situation.