{
  "slug": "estate-executor-fee",
  "title": "Estate Executor Fee Calculator",
  "heading": "Executor / Personal Representative Fee Calculator",
  "category": "financial",
  "url": "https://www.revenuelab.fyi/toolbox/estate-executor-fee",
  "summary": "Estimate the executor's fee for administering an estate under state statutory schedules.",
  "description": "Many states set executor compensation on a statutory percentage-of-estate sliding scale rather than a flat rate. A common structure, similar to California's Probate Code 10800, charges 4% on the first $100,000, 3% on the next $100,000, 2% on the next $800,000, 1% on the next $9 million, and 0.5% above that, calculated on the gross value of the estate subject to probate (not net of debts). Some states instead use a 'reasonable compensation' standard with no fixed schedule, and family members serving as executor often waive the fee entirely, especially for smaller estates, both to simplify tax treatment (executor fees are taxable income, an inheritance is not) and to avoid friction with other heirs. This calculator applies the statutory sliding scale to your estate's gross value and shows the total fee, letting you compare it against a flat percentage alternative some states or wills specify instead.",
  "formula": "Fee = 4%×min(100k,estate) + 3%×next 100k + 2%×next 800k + 1%×next 9M + 0.5%×remainder.",
  "dateModified": "2026-09-30",
  "run_url": "https://www.revenuelab.fyi/api/public/calc?tool=estate-executor-fee",
  "inputs": [
    {
      "id": "estateValue",
      "label": "Gross estate value (probate assets)",
      "kind": "number",
      "hint": null,
      "default": 600000,
      "unit": "$",
      "min": 0,
      "max": null
    },
    {
      "id": "waived",
      "label": "Executor waiving fee?",
      "kind": "select",
      "hint": null,
      "default": "no",
      "options": [
        {
          "value": "no",
          "label": "No — take statutory fee"
        },
        {
          "value": "yes",
          "label": "Yes — waived (fee = 0)"
        }
      ]
    }
  ],
  "outputs": [
    {
      "id": "finalFee",
      "label": "Statutory executor fee",
      "format": "currency",
      "hint": null,
      "primary": true
    },
    {
      "id": "effectiveRate",
      "label": "Effective rate on estate",
      "format": "percent",
      "hint": null,
      "primary": false
    },
    {
      "id": "netToHeirs",
      "label": "Remaining for distribution",
      "format": "currency",
      "hint": null,
      "primary": false
    }
  ],
  "worked_example": {
    "inputs": [
      "Gross estate value (probate assets): 600000 $",
      "Executor waiving fee?: No — take statutory fee"
    ],
    "outputs": [
      "Statutory executor fee: $15,000",
      "Effective rate on estate: 2.50%",
      "Remaining for distribution: $585,000"
    ]
  },
  "how_to": {
    "title": "How to use this",
    "steps": [
      "Enter gross estate value (probate assets) ($).",
      "Enter executor waiving fee?.",
      "Read your statutory executor fee on the right — it updates as you type.",
      "Hit Share to keep the scenario or send it to someone."
    ]
  },
  "scenarios": [
    {
      "name": "Conservative",
      "description": "Lower-end numbers — what if things land soft?",
      "values": {
        "estateValue": 360000,
        "waived": "no"
      }
    },
    {
      "name": "Typical",
      "description": "Defaults — the most common real-world setup.",
      "values": {
        "estateValue": 600000,
        "waived": "no"
      }
    },
    {
      "name": "Ambitious",
      "description": "Higher-end numbers — what if things really pop?",
      "values": {
        "estateValue": 960000,
        "waived": "no"
      }
    }
  ],
  "limitations": [
    "Results are estimates before tax, fees, and inflation unless an input explicitly covers them.",
    "Rates are treated as fixed for the whole period — variable-rate products will drift from this projection.",
    "This is educational maths, not financial advice. Check anything contractual with the lender or your accountant."
  ],
  "faq": [
    {
      "q": "Is the fee calculated on gross or net estate value?",
      "a": "Most statutory schedules, including California's, calculate the fee on the gross value of assets subject to probate before subtracting mortgages or other debts, which can make the effective fee on the net equity much higher than the headline percentage suggests for a heavily leveraged estate."
    },
    {
      "q": "Do all states use a percentage schedule?",
      "a": "No, several states use a 'reasonable compensation' standard reviewed by the probate court instead of a fixed formula, considering factors like estate complexity, time spent, and any litigation. Check your specific state's probate code since the percentage schedule here is illustrative of the common approach, not universal."
    },
    {
      "q": "Is the executor fee taxable?",
      "a": "Yes, to the executor as ordinary income, unlike an inheritance which generally isn't taxable to the recipient. Family member executors often waive the fee specifically to avoid this tax hit, especially when they're also inheriting a share of the estate anyway."
    },
    {
      "q": "Can the will specify a different fee?",
      "a": "Yes, a will can set a specific compensation amount or method that overrides the statutory schedule, and courts generally honor it unless it's unconscionably high or the named executor declines to serve under those terms, defaulting back to the statutory rate."
    }
  ],
  "related": [
    "https://www.revenuelab.fyi/toolbox/contingency-fee-net-payout",
    "https://www.revenuelab.fyi/toolbox/child-support-guideline-range",
    "https://www.revenuelab.fyi/toolbox/attorney-hourly-vs-flat-fee"
  ],
  "license": "CC-BY-4.0",
  "citation": "RevenueLab — Estate Executor Fee Calculator (https://www.revenuelab.fyi/toolbox/estate-executor-fee)"
}