New York personal representative compensation

New York executor fee calculator

SCPA § 2307 sets commissions on the sums of money the fiduciary receives and pays out: 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% on all sums above $5,000,000.

Sources reviewed August 9, 2026. Sources rechecked October 3, 2026. This page last revised October 16, 2026.

1. Where and when

StateNew YorkFixed to this page. Open the navigator to compare another state.

2. Compensation base

Asset 1

DescriptionValue$Not entered. A blank amount is not counted as zero.Enforceable liens or mortgage$Not entered. Enter 0 if there is no lien.OwnershipThis is real property

Asset 2

DescriptionValue$Not entered. A blank amount is not counted as zero.Enforceable liens or mortgage$Not entered. Enter 0 if there is no lien.OwnershipThis is real propertyWill it be sold during administration?Some court charges are assessed on sale proceeds and exclude real property that is kept, so this changes the amount.

Ownership determines whether an asset usually enters probate. Choose “Not sure” when title or beneficiary status has not been confirmed.

Private by design: entries stay in this browser.

Your working estimate

New York estate snapshot

Gross probate propertyNot yet counted

Court chargeMore information neededNew York probate filing2 asset entries have no value entered. A blank amount is not treated as zero, so the charge cannot be computed.Court charges only, for the proceeding named beside each figure. That proceeding is not always the route screened above.

Scheduled executor compensationMore information needed2 asset entries have no value entered.SCPA § 2307 sets commissions on the sums of money the fiduciary receives and pays out: 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% on all sums above $5,000,000. Commissions are computed on receipts and expenditures, not on gross estate value. A will may fix different rates for a corporate executor (subd. f).

This route check is general information, not legal advice. It does not test every eligibility condition, creditor issue, will provision, local fee, or asset-title fact.

How New York sets executor compensation

Commissions are computed on receipts and expenditures, not on gross estate value. A will may fix different rates for a corporate executor (subd. f).

The calculator applies the New York schedule to the value you enter, measured against the money the estate actually received and paid out. SCPA § 2307(6) adds 5% of gross rents, on top of these commissions, where the fiduciary is entitled or required to collect rents and manage real property. Under SCPA § 2307, a fiduciary the will gives a specific compensation takes no other allowance unless it renounces that compensation by an instrument filed with the court within four months of its letters.

The New York commission schedule, band by band

Each rate applies only to its own band of the compensable figure:

New York executor commission rate by band of the compensable figure
Band of the compensable figure	Rate
on the first $100,000	5%
on the next $200,000	4%
on the next $700,000	3%
on the next $4,000,000	2.5%
on the balance above $5,000,000	2%

The bands are read against the money the estate actually received and paid out during administration, not the gross value of what the decedent owned.

Compensation source

Statute

N.Y. Surr. Ct. Proc. Act § 2307 (SCPA 2307)

N.Y. SCPA § 2307 - Commissions of fiduciaries other than trustees

The section’s own words

(a) For receiving and paying out all sums of money not exceeding $100,000 at the rate of 5 percent. (b) For receiving and paying out any additional sums not exceeding $200,000 at the rate of 4 percent. (c) For receiving and paying out any additional sums not exceeding $700,000 at the rate of 3 percent. (d) For receiving and paying out any additional sums not exceeding $4,000,000 at the rate of 2 1/2 percent. (e) For receiving and paying out all sums above $5,000,000 at the rate of 2 percent.

What this means: Commissions are on 'sums of money' received and paid out (receipts and expenditures), not gross estate. Subdivision (f) lets a will fix different rates/amounts for a corporate executor. The text is the New York State Senate's official copy, which dates its most recent revision of this section January 10, 2020. Confirm anything you will rely on with the Surrogate's Court.

New York State Senate (Open Legislation) · Viewing most recent revision (from 2020-01-10) · Rechecked October 3, 2026

Sources rechecked October 3, 2026: New York source list · how sources are checked · report a correction

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