How Much Are Executor Fees for an Estate in Delaware?

Delaware does not set executor fees by a fixed percentage or statutory fee schedule. Instead, executor fees in Delaware are approved by the Court of Chancery under a reasonableness standard, with commissions “allowed as provided by rule of the Court of Chancery” under Title 12, Section 2305 of the Delaware Code.¹ What you actually earn depends on the size of the probate estate, how complicated the work turns out to be, the quality of your record-keeping, and whether beneficiaries object.

No Statutory Percentage in Delaware

The controlling statute is Title 12, Section 2305. It says executor commissions and attorneys’ fees “shall be allowed as provided by rule of the Court of Chancery.”¹ Delaware, unlike states that hand you a formula tied to a percentage of estate value, delegates fee-setting to the court. Every commission is reviewed case by case. That gives executors and beneficiaries some flexibility, but it also means you cannot look up a guaranteed number in advance.

The commission is tied to the probate estate: the assets titled solely in the decedent’s name that pass through the Register of Wills. Assets that pass outside probate, such as jointly held accounts, payable-on-death designations, life insurance with named beneficiaries, and trust assets, are not part of what the executor administers and do not factor into the executor’s commission.² A person with $2 million in total assets whose money sits in joint accounts and a living trust might leave a probate estate of only $50,000, and the fee reflects that smaller number.

What the Will Says Usually Controls

Many wills specify what the executor should be paid, and Delaware courts generally honor those provisions. A dollar amount, a percentage, or a formula written into the will typically controls unless the figure is so far out of line that it looks like a disguised gift rather than compensation. The IRS applies a similar test: under federal regulations, compensation set by the will is deductible for estate tax purposes only to the extent it does not exceed what local law or practice would normally allow.³

When the will is silent, the Court of Chancery determines a reasonable commission after reviewing the executor’s accounting. Some wills leave the executor a bequest instead of a commission. That can simplify family dynamics, but the tax treatment is different: a bequest given in lieu of a commission is not deductible by the estate as an administration expense.³

What Drives the Amount

Because Delaware uses a reasonableness standard, the court weighs the practical realities of the job. There is no published checklist for executors, but the trustee compensation statute lists factors Delaware courts apply by analogy: time spent, risks and responsibilities involved, the novelty and difficulty of the tasks, the fiduciary’s skill and experience, comparable charges for similar services, and the character of the assets.⁴

In practice, a few things move the number more than others:

Estate size. A $3 million estate with multiple brokerage accounts, a business interest, and rental property demands far more work than a $200,000 estate with a single bank account.
Complexity of assets. Real estate in multiple states, closely held businesses, intellectual property, and foreign accounts often require outside professionals and increase the risk of costly errors.
Time invested. Some estates close within months. Contested or tax-heavy estates run for years, and the longer the administration, the stronger the case for higher pay.
Disputes and litigation. Defending the will against a contest, resolving creditor claims, or dealing with a difficult beneficiary is extra work that supports a larger commission.
Results. An executor who sells property above appraised value, resolves a tax audit favorably, or recovers assets others missed has a stronger case for higher compensation.

Executors who are also beneficiaries sometimes waive the commission entirely to keep more value in the estate or avoid friction. That is a personal choice, not a legal requirement. Non-beneficiary executors and professional fiduciaries almost always seek full compensation, and the court expects them to.

Expenses Are Reimbursed Separately

Your commission is compensation for your time and responsibility. It does not include out-of-pocket costs. An executor who drives to court hearings, pays for property appraisals, mails certified letters, or hires a locksmith to access the decedent’s home is entitled to recover those costs from the estate on top of any commission. These are administration expenses, not income to the executor.

For driving, executors typically use the IRS business mileage rate, which is 72.5 cents per mile for 2026.⁵ Other common reimbursable costs include postage, copying, storage fees for estate property, and premiums on the executor’s surety bond. Keep receipts for everything. Sloppy expense documentation is one of the fastest ways to invite a beneficiary challenge or a court reduction.

How the Fee Gets Approved

Every executor in Delaware files an annual accounting with the Court of Chancery, starting from the date letters testamentary are issued and continuing until the estate closes with a final account. The commission request is part of that accounting. The Register of Wills receives the filing but does not decide whether individual items are allowed. That authority belongs to the Court of Chancery, which can refuse any item that reflects fraud, illegality, or negligent failure to meet fiduciary obligations.¹

Once an account is filed, beneficiaries receive notice and have three months to file written exceptions with the Register of Wills. Exceptions filed after that window are not considered. If no beneficiary objects within three months, the account is approved, subject to the court’s independent authority to disallow problematic items.¹

Most fee fights start here. A beneficiary who believes the requested commission is too high files exceptions, and the court then reviews the executor’s records and the work performed. This is where detailed record-keeping pays off. An executor who can produce a time log, document every decision, and explain every expense has a much easier time defending a commission than one who submits a one-page summary. Interim draws taken before the court has reviewed the accounting are legally risky. If the court later finds the amount excessive, the executor has to return the difference.

When Fees Get Cut or Denied

Delaware law gives the court several tools to reduce or wipe out a commission.

Section 2305(c) lets the court reduce commissions and attorneys’ fees when the executor fails to file required accounts on time.¹ Missing filing deadlines is one of the surest ways to take a haircut on compensation.

Section 2305(b) blocks commissions entirely for any executor who has not complied with Delaware tax obligations under Title 30, Chapter 13. The penalty kicks in one month after the Division of Revenue notifies the executor of the delinquency.¹ Fall behind on the estate’s state tax filings and ignore the warning, and you forfeit your commission.

Under Section 1541, the Court of Chancery can remove an executor entirely for neglecting duties. Removal ends any future commission. When a successor takes over, commissions on the same assets are not paid twice. The court apportions the total commission between the original and successor executor based on who did the work.⁶

An executor who commingles estate funds with personal accounts, engages in self-dealing, or lets estate property deteriorate through neglect risks losing compensation and being held personally liable for the damage.¹

Taxes on the Fee You Receive

Every dollar of executor compensation is taxable income. The IRS requires all personal representatives to include executor fees in gross income, whether they are a professional fiduciary or a family member serving for the first time.⁷ Where you report it depends on your situation.

If you are serving as executor for a friend or relative as a one-time role, report the fees on Schedule 1 (Form 1040), line 8z. Those fees are generally not subject to self-employment tax unless the estate includes a business you actively help run. If you are in the trade or business of acting as a fiduciary, report fees on Schedule C as self-employment income, which means paying both income tax and self-employment tax.⁷

On the estate’s side, commissions are deductible as administration expenses for federal estate tax purposes so long as the amount is consistent with “the usually accepted standards and practice of allowing such an amount in estates of similar size and character” in the jurisdiction.³ The estate cannot deduct the same expense on both the estate tax return and the estate income tax return; the executor picks one under Section 642(g) of the Internal Revenue Code. Delaware repealed its state-level estate tax for deaths after December 31, 2017, so there is no separate state estate tax deduction to worry about.⁸

1
Delaware Code Online. Delaware Code Title 12 Chapter 23 – Accounting and Distribution
2
New Castle County, DE. Register of Wills
3
eCFR. 26 CFR 20.2053-3 – Deduction for Expenses of Administering Estate
4
Delaware Code Online. Delaware Code Title 12 Chapter 35 Subchapter V – Compensation of Trustees
5
Internal Revenue Service. 2026 Standard Mileage Rates (Notice 2026-10)
6
Delaware Code Online. Delaware Code Title 12 Chapter 15 – Administration of Decedents’ Estates
7
Internal Revenue Service. Publication 559 (2025), Survivors, Executors, and Administrators
8
State of Delaware. Estate Tax