Skip to main content

New York Executor Compensation Calculator

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.

Loading calculator...

Does this estate need probate at all?

Executor pay only applies once the process is clear. Answer a few questions to see whether New York probate is likely.

Take the 2-minute assessment
What the Calculator Uses in New YorkThe method behind the estimate, and what it leaves out

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.

What affects the feeOrdinary rules, extraordinary services, and tax consequences

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.

Frequently Asked Questions

How much does an executor get paid in New York?
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.
Official Sources and Further ReadingOfficial references used for this page

Information current as of May 31, 2026

Settled Estate is not a law firm, and 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.

Do I need probate?4 pages
Costs and money4 pages
File for probate2 pages
Transfer assets4 pages
Learn and reference5 pages