Executor Fee Calculator

Q: Can an executor waive their fee in the US?

Yes. An executor is not obligated to take the full statutory fee. Family members who are appointed as executors often waive the fee (or take a nominal amount) to preserve more of the estate for beneficiaries. Waiving the fee is done by signing a waiver before the Master of the High Court.

📝 Executor Fee Calculator

Results update instantly

Jurisdiction

🇿🇦 South Africa

🇬🇧 UK

🇺🇸 USA

Gross Estate Value

Include VAT (SA: 15%)?

Executor Fee

R 0

3.5% of gross estate + VAT (SA)

Executor Fee

R 0

Fee ex-VAT

R 0

% of Estate

ℹ️ SA: Executor's fees are subject to Master of the High Court approval. The 3.5% tariff is the statutory maximum under the Administration of Estates Act.

How to Use the Executor Fee Calculator

Enter the gross estate value

Input the total market value of all estate assets before any debts or expenses: real estate, bank accounts, investments, personal property, and life insurance proceeds paid to the estate.

Select the jurisdiction

Executor fees vary by state law. California uses a sliding percentage scale starting at 4% on the first $100,000. New York allows 5% on the first $100,000 declining to 2% above $5 million.

Add extraordinary services

Courts may approve additional compensation for complex tasks beyond ordinary administration: selling real estate, managing a business, handling litigation, or completing complex tax filings.

Confirm gross vs net basis

Some jurisdictions calculate fees on the gross estate; others on the net estate after debts. Verify which basis applies in your jurisdiction before relying on the estimate.

Executor Fees — Jurisdiction Guide

🇿🇦 South Africa

The Master of the High Court sets a statutory maximum of 3.5% of the gross estate value for executor's remuneration, plus VAT at 15% (if the executor is a VAT vendor). This is capped by the Administration of Estates Act 66 of 1965. The actual fee may be reduced by the Master if it appears unreasonable relative to the work done.

🇬🇧 United Kingdom

Lay executors (friends/family) are generally not paid. Professional executors (solicitors, banks) typically charge 1–4% of the estate plus hourly fees. There is no statutory cap — fees are subject to the "reasonable remuneration" standard under the Trustee Act 2000.

🇺🇸 United States

Executor fees vary by state — most states allow either a statutory percentage (typically 2–4% of the estate) or "reasonable compensation." California uses a sliding scale: 4% of first $100k, 3% of next $100k, 2% of next $800k, etc.

Frequently Asked Questions

Q.Can an executor waive their fee in the US?▼

Yes. An executor can choose to waive their fee, which is common when the executor is also a beneficiary. Waiving the fee avoids ordinary income tax on executor compensation. The decision should be made before any fee is accepted — once accepted, it becomes taxable income even if later returned to the estate.

Q.Are executor fees tax deductible in the US?▼

Executor fees are deductible for estate duty purposes — they reduce the dutiable estate before estate duty is calculated. The fee itself is subject to VAT (if the executor is a registered VAT vendor) and is an income tax event in the hands of the executor.

Q.Who determines the executor fee in the US?▼

In South Africa, executor fees are set by the Administration of Estates Act at a maximum of 3.5% of the gross estate value plus VAT, requiring Master of the High Court approval. In the UK, professional executors typically charge 1-5% of the estate. In the USA, fees are set by state law, usually 2-5% of estate value. Courts can review and adjust fees if challenged.

Q.How much does an executor get paid in the US?▼

Executor compensation varies by state law. Many states allow 'reasonable compensation' (2–5% of estate value is common). Some states set statutory percentages (e.g., California: 4% on first $100K, 3% on next $100K, 2% on next $800K). Family members often waive the fee. Professional executors (banks, attorneys) typically charge full statutory fees.

Q.Can a family member be an executor in the US?▼

Yes — and it's very common. Any competent adult can serve as executor if named in the will and approved by the probate court. Family members often waive the executor fee. The role requires significant time and legal responsibilities: filing the will with probate court, inventorying assets, paying debts and taxes, and distributing to beneficiaries.

⚠️ Disclaimer Estimates only. Not financial or legal advice. Consult a qualified professional.

Sources & Methodology

Calculations are based on the most current publicly available data from authoritative government and industry sources: