Estimate how much an executor or personal representative gets paid in New York. New York's statutory commission schedule (SCPA 2307) applies tiered percentages to the estate value and represents the total ordinary commission for a sole executor who receives and pays out the estate. The statute allocates the commission half to "receiving" and half to "paying out" as an accounting-presentation convention — not as two separate commissions.
Loading calculator...
What the Calculator Uses in New York
For New York, this page applies the SCPA 2307 tiered percentage schedule to the probate estate value. The result is the total ordinary commission for a sole executor who receives and pays out the estate — not a partial "receiving only" estimate. The result is a planning estimate, not a court-approved amount.
The estimate is a starting point, not a guaranteed fee. Courts can still review the work performed, the estate documents, and whether the representative is seeking compensation for services beyond the ordinary baseline.
Ordinary Fee Rule
The estimate begins with the state-specific ordinary compensation method, not a one-size-fits-all national formula.
Extraordinary Services
Sales of real property, business management, litigation, tax work, and unusual court proceedings can justify additional compensation in some estates.
Tax Consequences
Executor compensation is usually treated differently from the inheritance itself, which is why many fiduciaries consider whether waiving the fee creates a better tax result.
What to Compare Alongside Compensation
The fee only makes sense in context. If the estate is simple, the ordinary compensation may be easy to estimate. If the estate has title problems, creditor disputes, or tax issues, total administration cost and effort may matter more than the baseline executor figure.
In New York, SCPA 2307 sets a tiered commission schedule: 5% on the first $100,000; 4% on the next $200,000; 3% on the next $700,000; 2.5% on the next $4,000,000; and 2% above $5,000,000. This schedule is the total ordinary commission for a sole executor who both receives and pays out the estate. Multiple co-executors split the commissions rather than each earning the full amount.
What is the receiving and paying commission in New York?
SCPA 2307(1) computes the commission at one-half the statutory rates for receiving and one-half for paying out. Together, these halves add up to the full commission shown in the schedule — so the "receiving" and "paying out" split is a statutory accounting-presentation convention that describes how one commission is allocated, not two separate commissions payable on top of each other.
Is executor compensation taxable in New York?
Executor compensation is usually taxable income, separate from an inheritance. Review the tax treatment with an accountant before taking or waiving a fee.
Can an executor waive their fee in New York?
An executor can waive the statutory commission. Waiving avoids income tax on the compensation but also means forgoing the estate deduction. The choice should be documented, and family executors often waive the fee.
How are commissions split among co-executors in New York?
Under SCPA 2307(5), when the estate is large enough to entitle the estate to more than one full commission, each co-executor is entitled to the full commission. For smaller estates, co-executors split one commission proportionally. The court determines the allocation if there is a dispute.
Note: This tool provides estimates for informational purposes only. Results are not legal advice. Fees and requirements may vary. Full disclaimer
Information current as of May 31, 2026
This content is for informational purposes only and does not constitute legal advice. Probate laws and procedures in New York can change. Consult with a qualified attorney for advice specific to your situation. Full disclaimer.
More New York Resources
Explore the rest of the New York probate hub.
Executor Compensation Calculator
Statutory commission under N.Y. Surr. Ct. Proc. Act (SCPA) § 2307
New York sets executor commissions by statute. The SCPA 2307 schedule is the total ordinary commission for a sole executor who receives and pays out the estate. The statute splits the commission half to "receiving" and half to "paying out" as a presentation convention — not as two separate commissions.
$
Use the value of probate assets the executor receives and administers (the SCPA 2307 commission base).