California Probate Code Section 10800: Executor Fee Schedule

The California executor fee is set by Probate Code Section 10800 on a sliding scale: 4% of the first $100,000 of the estate, 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. Anything above $25 million is a reasonable amount set by the court. The percentage is not negotiable, and the same schedule applies a second time to pay the probate attorney.¹

The Statutory Fee Schedule

Each bracket applies only to the portion of the estate within that range, not to the whole value:

4% on the first $100,000
3% on the next $100,000
2% on the next $800,000
1% on the next $9,000,000
0.5% on the next $15,000,000
A reasonable amount set by the court on anything above $25,000,000

This fee covers all ordinary administration: gathering assets, notifying creditors, managing property during probate, filing routine court papers, and preparing the estate for final distribution. The personal representative is entitled to this compensation by law, whether called an executor under a will or an administrator appointed by the court. The court has limited grounds to reduce it, mainly unreasonable delay in closing the estate or breach of fiduciary duty.¹

What the Fee Works Out To

Running the brackets for a few common estate sizes:

A $500,000 estate. 4% of the first $100,000 is $4,000; 3% of the next $100,000 is $3,000; 2% of the remaining $300,000 is $6,000. Total executor fee: $13,000.

A $1,000,000 estate. $4,000 plus $3,000 plus 2% of $800,000 ($16,000). Total: $23,000.

A $2,000,000 estate. $23,000 on the first million, plus 1% of the next million ($10,000). Total: $33,000.

Those numbers are the executor’s fee only. The attorney for the estate collects the same amount again.

What Counts Toward the Estate’s Value

The percentages apply to “the value of the estate accounted for,” which is the gross value of the probate assets, not the net equity. The calculation begins with the appraised value from the Inventory and Appraisal filed with the court, adds gains from asset sales and income received during administration, and subtracts losses on sales. Debts and mortgages are not deducted.¹

That matters most for real estate. A home appraised at $800,000 with a $500,000 mortgage counts as $800,000 for fee purposes, even though only $300,000 of equity actually passes to the heirs. On a property-heavy estate carrying significant debt, the statutory fees can eat a disproportionate share of what beneficiaries actually inherit.

Assets That Don’t Count

Only assets that pass through probate enter the executor’s accounting. Property that transfers outside of court supervision generates no statutory fee. The common exclusions:

Joint tenancy property, which passes automatically to the surviving owner
Assets held in a living trust, which the trustee distributes
Life insurance paid to a named beneficiary
Retirement accounts with named beneficiaries
Payable-on-death bank accounts

An estate plan that moves most assets into a trust or beneficiary designations can shrink the probate estate to a small amount and cut the statutory fees accordingly.

The Attorney Collects the Same Fee

Probate Code Section 10810 pays the attorney for the personal representative on the identical sliding scale. On a $1,000,000 estate, the executor earns $23,000 and the attorney earns another $23,000, for a combined statutory cost of $46,000 before any extraordinary services or other expenses.²

Both fees are calculated on the same gross value, and both come out of estate assets before beneficiaries receive anything. For a $2,000,000 estate, combined statutory fees reach $66,000. This doubling is the main financial argument California estate planners make for funding a living trust: trust assets avoid probate and neither fee applies.

How and When the Executor Gets Paid

The executor cannot simply write a check. Statutory compensation requires a court order, usually requested through the petition for final distribution at the close of the case. The judge reviews the accounting, confirms the fee matches the statutory schedule, and signs an order authorizing payment from estate funds.³

Because probate in California routinely runs a year or longer, an executor who has been actively working can petition for a partial payment on account after at least four months from the date letters were issued. The court decides what portion of the eventual statutory fee is appropriate based on the work completed to that point. The same timing rule applies to the probate attorney.⁴

Extra Pay for Extraordinary Work

The statutory fee covers only routine administration. When the executor performs work that goes well beyond ordinary duties, the court can award additional compensation in an amount it considers just and reasonable. Section 10811 does the same for the attorney.⁵

Typical examples of extraordinary services:

Operating the decedent’s business during administration
Defending the estate against lawsuits from creditors or heirs
Pursuing litigation to recover assets owed to the estate
Handling complex tax work such as federal estate tax returns or audits
Selling unusual or difficult property that requires specialized management

Extraordinary compensation requires a separate petition with a detailed breakdown of time spent, why the work was necessary, and how the estate benefited. There is no formula. The judge can approve the requested amount, cut it, or deny it entirely. Beneficiaries should look closely at these petitions, because this is where fees can rise unpredictably.

Waiving the Fee

Many executors are also beneficiaries, and in that situation, taking the statutory fee often produces a worse tax outcome than simply inheriting. The fee is ordinary income on the executor’s personal return; an inheritance generally is not taxed as income. Family members serving as executor frequently waive compensation for this reason.

Waiver has to be voluntary. The will can direct that the executor serve without compensation, and that direction is generally binding unless the executor declines it. A will can also set a different compensation amount. If the will says nothing and the executor does not affirmatively waive, the statutory schedule applies by default.¹

A professional fiduciary, attorney, or accountant who regularly administers estates owes self-employment tax on the fee because the work is part of their trade or business. A family member or friend serving once generally does not, unless the estate contains a business the executor actively helps run and the fees relate to that work. On a $1,000,000 estate, the $23,000 statutory fee lands in the executor’s income at ordinary rates, so an executor who is also a residuary beneficiary often ends up with more by declining the fee and taking the slightly larger inheritance instead.

1
California Legislative Information. California Probate Code 10800 – Compensation of Personal Representative
2
California Legislative Information. California Probate Code 10810 – Compensation for Ordinary Services
3
California Legislative Information. California Probate Code 10831 – Allowance of Compensation at Final Account
4
Justia Law. California Probate Code 10830-10832 – Preliminary and Extraordinary Compensation
5
California Legislative Information. California Probate Code 10811 – Extraordinary Compensation for Attorney