How much does an executor get paid?
The short answer
An executor can be paid from the estate, and the amount depends on the will and the state. If the will sets the pay, that usually controls. Otherwise some states use a percentage schedule, while Washington allows what the court considers just and reasonable. The pay is taxable income, and a family executor can decline it.
If you have just been named in a parent's will, you may be wondering whether you are allowed to be paid. It can feel awkward to ask. It is a fair question, though: the job can take many months of calls, paperwork and trips to the house.
The short answer is yes, an executor can be paid from the estate. How much depends on the will and the state's law. For the full job, start to finish, see our guide to the executor of an estate.
Is an executor paid at all?
Yes, in general. The pay comes out of the estate, before what is left goes to the heirs. Washington's statute, for example, provides for paying the personal representative, its word for an executor (RCW 11.48.210). The fee is one of the costs of probate, alongside court fees and lawyers.
Being paid doesn't change the duty. An executor is a fiduciary, meaning legally required to act in the estate's interest and follow what the will says. That stays true whether they take a fee or not.
Who decides how much?
There are three common sources for the amount, checked in this order.
1. The will
If the will sets the executor's pay, that usually controls. In Washington, pay set by the will is the executor's full compensation. The only way out is to file a written renunciation with the court before qualifying (RCW 11.48.210).
So if you are writing your own will, you can decide this now. You might set a fixed amount, say the executor serves without pay, or leave it to state law.
2. A percentage schedule, in some states
Some states set executor pay by formula. California is one: its Probate Code sets a sliding percentage of the estate. It is 4% of the first $100,000, 3% of the next $100,000, and 2% of the next $800,000, stepping down from there (California Probate Code section 10800).
Rules like this are state by state. Don't assume one state's formula applies where your parent lived.
3. A "reasonable" standard, in others
Washington uses no percentage. When the will doesn't set the pay, the court allows what it considers "just and reasonable" (RCW 11.48.210). That means the amount depends on the work, not a formula.
Our post on executor fees in Washington explains how that standard plays out, including how heirs see and approve the fee.
How the main approaches compare
| If... | Then the executor's pay is... | Example source |
|---|---|---|
| The will sets an amount | That amount, unless the executor formally gives it up first | RCW 11.48.210 |
| The will is silent, in a percentage state | A share of the estate set by statute | California Probate Code 10800 |
| The will is silent, in Washington | What the court considers just and reasonable | RCW 11.48.210 |
| The executor failed in their duties | Reduced or denied, in Washington | RCW 11.48.210 |
Can an executor's pay be cut?
Yes, in Washington. If the court finds the personal representative failed to perform their duties, it may deny pay altogether or reduce it (RCW 11.48.210).
Washington also lets the executor earn extra in one case. If the executor is a lawyer who does the estate's legal work, or performs services beyond the executor's job, they may receive additional pay for that (RCW 11.48.210).
Is executor pay taxable?
Yes. The IRS says all personal representatives must include fees paid to them from an estate in their gross income (IRS Publication 559). Someone who isn't in the business of being an executor reports it as other income on their personal return.
That is one reason a family member who is also an heir sometimes declines the fee. Taking a fee turns part of their inheritance into taxable income. Talk to a tax professional before deciding.
Should a family member take the fee?
There is no right answer, and the law doesn't push you either way. Here are the things people usually weigh.
| Reasons to take the fee | Reasons to decline it |
|---|---|
| The work is heavy: travel, months of calls, selling a house | You are also a main heir, and the fee is taxable income |
| Other heirs inherit the same amount without doing the work | Keeping peace with siblings matters more than the money |
| You are taking unpaid time off work | The estate is small and every dollar counts |
| The will sets a fee and the person wanted you to have it | The will says the executor serves without pay |
If the job itself feels like too much, our post on whether you can refuse to be executor covers your options. If you are taking a fee, keep a simple log of your hours and tasks from the start. It makes the fee easy to explain if anyone asks.
What about a professional executor?
A trust company or professional executor charges by its own published schedule or by the hour. Washington's reasonableness rules still apply. Our post on trust company fees compares three published schedules.
Kinly members can name Trella Trust Company as executor, first or as backup to a family member. If it actually settles the estate, that work is charged by the hour, and you always see the rates before anything starts. There is more on how it works.
Where to go next
If you have just been named, our executor checklist covers what to do in the first 30 days. For the very first week, see what to do when someone dies. For the other costs of an estate, see probate fees.
Common questions
How much does an executor get paid in Washington?
Washington sets no percentage. If the will sets the pay, that amount controls unless the executor formally renounces it before serving. Otherwise the court allows what it considers just and reasonable, and it can reduce or deny pay if the executor failed in their duties.
Is an executor entitled to a percentage of the estate?
Only in states that set one by statute. California, for example, uses a sliding percentage that starts at 4% of the first $100,000. Washington uses a "just and reasonable" standard instead.
Can an executor refuse payment?
Yes. A family executor can decline the fee, and in Washington an executor can formally renounce pay set by the will by filing a written renunciation before qualifying. Some decline because the fee is taxable and they are also an heir.
Do I have to pay tax on executor fees?
Yes. The IRS says personal representatives must include fees paid from an estate in their gross income. If you aren't in the business of being an executor, it is reported as other income on your personal return.
Sources
This page is general information, not legal or financial advice. Laws vary by state.