Estate Probate Executor Statutory Fee & Asset Tier Calculator
Many states, most notably California, set executor compensation by a statutory sliding-scale formula applied to the gross probate estate rather than a flat percentage. This calculator applies the tiered percentages, adds any court-approved extraordinary service fees, and shows the resulting net distribution to heirs.
On a $1,000,000 estate, the statutory model yields $24,500 in total executor compensation (2.45% effective rate).
| Tier | Amount in tier | Fee |
|---|---|---|
| 4.0% tier | $100,000 | $4,000 |
| 3.0% tier | $100,000 | $3,000 |
| 2.0% tier | $800,000 | $16,000 |
| Extraordinary fee | 10 hrs | $1,500 |
| Total | $1,000,000 | $24,500 |
Formula & step-by-step maths
- EstateValue
- Gross probate estate value
- ExtraHours
- Court-approved extraordinary service hours
How the sliding-scale tier model works
Rather than one flat percentage on the whole estate, statutory models apply a higher percentage to the first tier of value and progressively lower percentages to each additional tier, so a $10M estate does not pay 4% across the board — only the first $100k does.
What counts as the gross probate estate
Gross value generally means the estate's assets before subtracting debts, mortgages, or liens — this often surprises families expecting the fee to be based on net equity rather than the full appraised value of real property and accounts.
Extraordinary fees beyond the statutory schedule
Executors handling unusual complexity — contested claims, tax audits, running a business, or selling real estate — can petition the probate court for extraordinary fees, typically billed hourly and requiring judicial approval before payment.
State-by-state variation
Not every state uses a sliding-scale model; some use flat percentages, 'reasonable compensation' standards set by the will or judge, or a percentage of income the estate generates during administration. Always confirm your specific state's statute before finalizing a fee.
Statutory sliding-scale tiers (California model)
| Tier | Estate value range | Fee percentage |
|---|---|---|
| Tier 1 | First $100,000 | 4% |
| Tier 2 | Next $100,000 | 3% |
| Tier 3 | Next $800,000 | 2% |
| Tier 4 | Next $9,000,000 | 1% |
| Tier 5 | Next $15,000,000 | 0.5% |
| Above $25.1M | Reasonable amount set by court | Case-by-case |
People also ask
Is executor compensation taxable income?
Yes, statutory and extraordinary executor fees are generally taxable as ordinary income to the executor, unlike an inheritance, which is not.
Can an executor waive their fee?
Yes, many executors who are also primary beneficiaries waive the statutory fee since taking it as income is taxable while an inheritance typically is not.
Does every state use this sliding-scale model?
No — California and a handful of other states use statutory sliding scales; many states instead require 'reasonable compensation' determined by the probate court or set a different flat schedule.
What if there are co-executors?
Most statutes allow the total statutory fee to be split between co-executors, though some courts require justification that multiple executors were genuinely necessary before approving extra compensation.
Is real estate included in the gross estate value?
Yes, real property is typically included at its appraised fair market value at time of death, even though it's illiquid and may need to be sold to pay the fee.
How are extraordinary fees approved?
The executor must petition the probate court with a description of the extraordinary work performed and hours spent; the judge then approves, reduces, or denies the requested hourly compensation.
Does debt reduce the fee calculation?
Generally no under gross-value statutory models — the fee is calculated on the gross appraised value before subtracting mortgages, liens, or other estate debts.
Can the will override the statutory fee schedule?
Yes, if the decedent's will specifies a different executor compensation arrangement, that provision typically controls unless the named executor rejects it in favor of the statutory schedule.
What is a typical extraordinary fee hourly rate?
Many probate courts approve extraordinary fee rates between $100-$300 per hour depending on the complexity of work and the executor's professional background.
Do attorney fees for the estate stack on top of executor fees?
Yes, in states like California, the estate attorney is often entitled to an identical separate statutory fee schedule on top of, not instead of, the executor's fee.
Three worked examples
Same engine, three different starting points — useful if you want to see how sensitive the answer is before you type your own numbers in.
Example 1: gross probate estate value 780000 $
On the lower / more conservative end. On a $780,000 estate, the statutory model yields $20,100 in total executor compensation (2.58% effective rate).
Example 2: gross probate estate value 1000000 $
A typical middle-of-the-road setup. On a $1,000,000 estate, the statutory model yields $24,500 in total executor compensation (2.45% effective rate).
Example 3: gross probate estate value 1300000 $
On the higher / more demanding end. On a $1,300,000 estate, the statutory model yields $27,500 in total executor compensation (2.12% effective rate).
Quick answers about the Probate Executor Statutory Fee
What exactly does the Probate Executor Statutory Fee work out?
Many states, most notably California, set executor compensation by a statutory sliding-scale formula applied to the gross probate estate rather than a flat percentage. You enter gross probate estate value, extraordinary service hours (court-approved) and extraordinary fee hourly rate and the result panel updates straight away, so you can compare two or three versions of the same question in a few seconds.
What do I need before I start?
Only 3 fields: gross probate estate value, extraordinary service hours (court-approved) and extraordinary fee hourly rate. Nothing else is needed and nothing is stored.
How the sliding-scale tier model works?
Rather than one flat percentage on the whole estate, statutory models apply a higher percentage to the first tier of value and progressively lower percentages to each additional tier, so a $10M estate does not pay 4% across the board — only the first $100k does. The same maths runs inside this page, so hand-checking the result on paper gives you the identical figure.
Why do two calculators give me different answers for probate Executor Statutory Fee?
Gross value generally means the estate's assets before subtracting debts, mortgages, or liens — this often surprises families expecting the fee to be based on net equity rather than the full appraised value of real property and accounts. Different sites pick different assumptions, so always check which method a calculator states before you trust the gap between two numbers.
What does the "Statutory sliding-scale tiers (California model)" table on this page tell me?
It is the reference range this tool works against — 6 rows from "Tier 1" (First $100,000) up to "Above $25.1M" (Reasonable amount set by court). Use it to sanity-check whether the number you just calculated sits where you expected it to.
Do I have to press a button or reload the page to see the result?
No. Probate Executor Statutory Fee runs completely inside your browser, so the moment you change a value the cards recalculate — there is no submit step, no page reload and no waiting for a server round trip. That also means it keeps working on a weak or intermittent mobile connection.
Is it free, and do you keep what I type?
It is free with no sign-up, no app install and no usage limit. Nothing you enter into Probate Executor Statutory Fee leaves your device — the calculation is JavaScript running locally, so there is no upload of your figures to DrHint or anyone else.
Can I use it on a phone?
Yes — the layout stacks to a single column on small screens and the number fields open the numeric keypad on both Android and iOS. Many people bookmark this page or add it to their home screen and re-open it whenever the question comes up.
Anything to be careful about with the result?
Yes, statutory and extraordinary executor fees are generally taxable as ordinary income to the executor, unlike an inheritance, which is not. Treat the output as a well-grounded estimate for planning, not as a professional, legal or medical decision on its own.
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