How Much Does an Executor Get Paid in Georgia: Extra Pay & Taxes

In Georgia, an executor (called a personal representative under state law) is paid 2.5% of all money the estate receives plus 2.5% of all money the estate pays out, unless the will or a written agreement sets a different amount. That default comes from O.C.G.A. § 53-6-60. On a $300,000 estate where every dollar collected is eventually paid out, the fee works out to $7,500 on the receiving side and $7,500 on the paying side, for a total of $15,000.¹

The commission only applies to money that actually passes through the executor’s hands. Assets held in trust, life insurance with a named beneficiary, and retirement accounts with a pay-on-death designation typically bypass the estate, so they don’t count toward the fee.

Property Transferred Without Being Sold

When the executor hands an asset directly to a beneficiary instead of selling it and distributing cash, the 2.5%-in and 2.5%-out formula doesn’t fit because no money changed hands. Georgia handles this with a separate rule: the probate court can award the executor reasonable compensation of up to 3% of the property’s appraised value for delivering assets in kind. If there’s no formal appraisal, the judge sets the value.¹

This applies to real estate, brokerage accounts, and tangible personal property alike. The 3% is a ceiling. A simple transfer of a stock account may earn less than a complicated real estate handoff involving title problems or tenant leases.

When the Will Sets a Different Fee

A testator can override the statutory formula by writing a specific compensation provision into the will — a flat dollar amount, a different percentage, or an instruction to serve without pay. That provision controls.¹ A separate written agreement signed before the testator’s death has the same effect. The fee can also be set by a written agreement signed by all beneficiaries of a testate estate or all heirs of an intestate estate.

If the will pays less than the statute would, you don’t have a right to petition for the higher statutory rate instead. The practical option is to decline the appointment before you qualify. Once you accept a role under a will that specifies compensation, that provision governs your pay. You can renounce all or part of what you’re entitled to under O.C.G.A. § 53-6-60(g), but renouncing doesn’t let you substitute a different, higher amount.¹

Extra Pay for Complicated Estates

Some estates take far more work than the standard commission was built for. Running the deceased’s business, handling contested claims, litigating disputes, or preparing complicated tax filings can easily outpace a 2.5% cut. O.C.G.A. § 53-6-62 lets a personal representative petition the probate court for extra compensation beyond the statutory formula.²

You can’t just decide you deserve more and take it. The petition goes to the judge, who evaluates the nature and scope of the extra work before approving anything. If you expect to claim extraordinary fees, keep contemporaneous time records. Judges are far more receptive to detailed logs than to vague recollections of how hard the work was.

Expenses and Professional Fees Are Separate

Your commission pays you for your time. Out-of-pocket costs you incur while administering the estate are reimbursable on top of that commission. Common examples include court filing fees, postage, travel for estate business, maintenance on estate-owned real estate, and fees for death certificates and other documents.

Professional help comes out of estate funds too, not your commission. If you hire an attorney for probate, an accountant for estate tax returns, or an appraiser to value real property, the estate pays those bills as administrative expenses. Georgia law gives the personal representative broad authority to employ professionals as needed.³

Co-Executors Split One Fee

Naming co-executors doesn’t double the pay. When more than one personal representative serves at the same time, the total compensation stays the same as it would be for a single executor, divided “according to the services rendered by each.”¹

This is where families end up in probate court. If one co-executor does most of the work while another is largely passive, the active one can argue for a larger share. The cleanest way to prevent that fight is a written split agreed to at the start, tied to each person’s expected responsibilities.

When the Executor Is Also a Beneficiary

Family members often serve as both executor and beneficiary, and Georgia explicitly allows them to collect commissions on distributions paid to themselves, in the same manner as distributions to anyone else. The one limit: no commission on the commission. Compensation paid to a personal representative doesn’t generate an additional percentage.¹

Taxes are what usually drive the decision here. An inheritance isn’t taxable income, but an executor fee is. If you’re the sole or primary beneficiary of a modest estate, taking the fee can cost you money because you’d owe income tax on dollars that would otherwise pass to you tax-free.

Taxes on Your Fee

Every dollar you receive as executor compensation is taxable income. The IRS makes no exception for family members serving out of obligation. How you report it depends on your situation.⁴

Non-professional executors — the family member or friend named in the will — report fees on Schedule 1 (Form 1040), line 8z. The fees are subject to income tax but generally not self-employment tax.
Professional executors, such as attorneys, CPAs, and trust companies in the business of managing estates, report fees as self-employment income on Schedule C and owe self-employment tax on top of income tax.
If the estate includes a business and you actively manage it as part of your duties, those fees go on Schedule C as self-employment income regardless of whether you’re otherwise a professional fiduciary.

The estate can deduct the fees it pays you on its own tax return, but you still owe income tax on what you received.

When and How You Get Paid

Executor compensation isn’t paid up front. In practice, you take it periodically (often annually) or at the end of administration before making final distributions. Because the statutory rate is a fixed percentage, you don’t technically need a court order to take the standard commission.

One procedural trap catches inexperienced executors. Georgia requires personal representatives to file annual returns with the probate court, and O.C.G.A. § 53-6-60(f) says an executor who doesn’t make required annual returns forfeits all commissions for any year without a return, unless the court grants relief.¹ You can do everything else right and still lose your fee by missing a filing.

All compensation goes into the estate’s formal accounting. Beneficiaries can review it, and if they think the fee is excessive, they can challenge it in probate court.

Taking Too Much

An executor who takes unauthorized or excessive compensation faces real consequences under O.C.G.A. § 53-7-54. A beneficiary or heir can sue, and the court can order any combination of the following:⁵

Damages, meaning repayment of what you took improperly plus compensation for any resulting losses to the estate.
Reduced or denied compensation, cutting your fee below the statutory rate or eliminating it entirely.
Removal from the appointment and replacement by another representative.
An injunction ordering you to stop a specific action or perform duties you’ve neglected.

If you’re unsure whether a particular fee or expense is justified, getting a court order approving it in advance is cheaper than defending a breach-of-fiduciary-duty claim later.

Waiving the Fee

Many family executors serve without pay, especially when they’re also the primary beneficiary. Georgia law lets any personal representative renounce all or part of their compensation.¹ Georgia courts have held, however, that a casual statement about waiving fees isn’t enough to bind you; an enforceable waiver requires a contract supported by consideration. If you intend to waive, put it in writing with the beneficiaries so there’s no later dispute about what you agreed to.

1
Justia. Georgia Code 53-6-60 – Amount
2
Justia. Georgia Code 53-6-62 – Extra Compensation
3
Justia. Georgia Code 53-7-1 – General Powers and Duties of Personal Representative
4
Internal Revenue Service. Publication 559, Survivors, Executors, and Administrators
5
Justia. Georgia Code 53-7-54 – Breach of Fiduciary Duty