New York State Executor Fee Calculator

New York State Executor Fee Calculator

Include only assets passing through the will (probate assets).

1 Executor 2 Executors 3 or more Executors

Commission Summary

Standard Statutory Commission (Single):

Number of Full Commissions Allowed:

Total Estate Commission Due:

function calculateNYExecutorFee() { var estateValue = parseFloat(document.getElementById('estateValue').value); var numExecutors = parseInt(document.getElementById('numExecutors').value); var resultDiv = document.getElementById('ny-results'); if (isNaN(estateValue) || estateValue 100000) { commission += 100000 * 0.05; remaining -= 100000; } else { commission += remaining * 0.05; remaining = 0; } // 4% on the next $200,000 if (remaining > 200000) { commission += 200000 * 0.04; remaining -= 200000; } else { commission += remaining * 0.04; remaining = 0; } // 3% on the next $700,000 if (remaining > 700000) { commission += 700000 * 0.03; remaining -= 700000; } else { commission += remaining * 0.03; remaining = 0; } // 2.5% on the next $4,000,000 if (remaining > 4000000) { commission += 4000000 * 0.025; remaining -= 4000000; } else { commission += remaining * 0.025; remaining = 0; } // 2% on all sums above $5,000,000 if (remaining > 0) { commission += remaining * 0.02; } var allowedComms = 1; var totalDue = commission; var splitNoteText = ""; // SCPA 2307 Rules for Multiple Executors if (estateValue >= 300000) { // If estate is $300k or more, up to 3 full commissions allowedComms = Math.min(numExecutors, 3); totalDue = commission * allowedComms; if (numExecutors > 3) { splitNoteText = "Note: For estates over $300,000, New York law caps the total commission at 3 full statutory fees, to be divided among all executors."; } else { splitNoteText = "Each executor is entitled to a full statutory commission."; } } else if (estateValue >= 100000) { // If estate is $100k – $300k, up to 2 full commissions allowedComms = Math.min(numExecutors, 2); totalDue = commission * allowedComms; if (numExecutors > 2) { splitNoteText = "Note: For estates between $100k and $300k, New York law caps the total commission at 2 full statutory fees, to be divided among all executors."; } else { splitNoteText = "Each executor is entitled to a full statutory commission."; } } else { // Under $100k, one commission divided regardless of number of executors allowedComms = 1; totalDue = commission; splitNoteText = "Note: For estates under $100,000, only one full commission is allowed, to be divided among all executors."; } document.getElementById('singleCommission').innerText = commission.toLocaleString('en-US', {style: 'currency', currency: 'USD'}); document.getElementById('allowedCommissions').innerText = allowedComms; document.getElementById('totalCommission').innerText = totalDue.toLocaleString('en-US', {style: 'currency', currency: 'USD'}); document.getElementById('splitNote').innerText = splitNoteText; resultDiv.style.display = 'block'; }

In New York State, the compensation for an executor—the person responsible for managing a deceased person's estate—is governed by the Surrogate's Court Procedure Act (SCPA) § 2307. Unlike some states where "reasonable compensation" is a vague term, New York provides a specific sliding scale of statutory commission rates based on the value of the probate assets.

The Statutory Fee Schedule (SCPA 2307)

The commission is calculated based on the total value of assets "received and paid out" by the executor. The rates are applied in tiers:

Estate Asset Tier	Commission Rate
First $100,000	5.0%
Next $200,000 ($100k – $300k)	4.0%
Next $700,000 ($300k – $1M)	3.0%
Next $4,000,000 ($1M – $5M)	2.5%
All sums above $5,000,000	2.0%

What Assets Count Toward the Commission?

It is important to note that an executor only earns commission on probate assets. These are assets that pass through the Will or by administration. Generally, the following are excluded from the calculation:

• Non-Probate Assets: Jointly held bank accounts, assets with designated beneficiaries (like 401ks or IRAs), and life insurance paid directly to a beneficiary.
• Specific Bequests: If the Will says "I leave my 1965 Mustang to my nephew," the value of that car is usually not included in the commission base.
• Real Estate: Unless the executor is required by the Will or by necessity to sell the real estate, the value of real property is generally excluded from the commission calculation.

Rules for Multiple Executors

New York has specific rules for when multiple people serve as executors:

1. Estates under $100,000: Only one commission is allowed. If there are two executors, they must share that single fee.
2. Estates between $100,000 and $300,000: Up to two full commissions are allowed. If there are three or more executors, they must split the two full commissions.
3. Estates over $300,000: Up to three full commissions are allowed. If there are four or more executors, they must split three full commissions.

Tax and Practical Considerations

Executor commissions are considered taxable income to the executor. However, the estate itself receives a deduction for the commission paid. In some cases, if the executor is also a primary beneficiary, they may choose to waive the commission to receive the money as an inheritance (which is generally not subject to income tax) rather than a fee (which is).

Example Calculation

If a probate estate is valued at $500,000 and there is one executor:

• 5% of $100,000 = $5,000
• 4% of $200,000 = $8,000
• 3% of the remaining $200,000 = $6,000
• Total Commission: $19,000

Disclaimer: This calculator is for informational purposes only and does not constitute legal advice. Executor fees can be complex, and certain expenses or specific Will provisions can alter the final amount. Always consult with a qualified New York probate attorney.