How much does an executor get paid in California?
Short answer
California sets the executor’s statutory compensation at 4% of the first $100,000, 3% of the next $100,000, 2% of the next $800,000, 1% of the next $9 million and 0.5% of the next $15 million. Above $25 million, the court sets a reasonable amount.
On a $500,000 estate that is $13,000.
Source: California Probate Code §10800. Not legal advice — the probate court has the final word.
The California fee schedule
| Portion of the estate | Rate |
|---|---|
| $0 – $100,000 | 4% |
| $100,000 – $200,000 | 3% |
| $200,000 – $1,000,000 | 2% |
| $1,000,000 – $10,000,000 | 1% |
| $10,000,000 – $25,000,000 | 0.5% |
| Above $25,000,000 | set by the court |
What counts toward the fee
The base is the inventory value of the estate, plus gains on sales and other receipts, less losses on sales. Mortgages and other debts are not subtracted — a $900,000 house with a $600,000 mortgage counts as $900,000.
Above $25 million the schedule stops and the court decides the fee on the portion over that line.
Worked examples
| Estate value | Executor fee | Effective rate |
|---|---|---|
| $250,000 | $8,000 | 3.2% |
| $500,000 | $13,000 | 2.6% |
| $1,000,000 | $23,000 | 2.3% |
| $2,000,000 | $33,000 | 1.7% |
Taxes and waiving the fee
Yes. An executor commission is taxable income to the executor. An inheritance generally is not, which is why an executor who is also a beneficiary often waives the fee.
No. Executors can decline the commission. Whether waiving makes sense depends on whether the executor is also a beneficiary and on their tax situation — check with the estate’s attorney.
For the executor doing the work
Keep the record that justifies the fee
Estate Executor OS tracks every asset, account, receipt and payout, plus the probate deadlines — the same records a California court asks for in the final accounting. One offline file, one-time $29.00.
Executor pay in other states
Related: How to manage an estate as executor · Probate deadlines every executor must know · Free final estate accounting template