Ohio estate administration
Ohio executor compensation calculator
Ohio does not apply one percentage to the gross estate. Enter the figures the estate accounting establishes to price ordinary compensation and the two separate 1% components.
Source reviewed August 7, 2026.
Enter the Ohio accounting bases
Enter each figure from the estate accounting. These are separate bases under Ohio law; enter 0 when a category does not apply. The calculator does not turn a gross estate value into a fee.
Enter all four bases to see the ordinary schedule and the separate 1% components.
Ordinary compensation uses a base of and returns before the separate additions.
| Line | Base | Rate | Amount |
|---|---|---|---|
| Ordinary schedule 1 | 4% | ||
| Ordinary schedule 2 | 3% | ||
| On the balance above $400,000 | 2% | ||
| Real property not sold | 1% | ||
| Non-probate property includable for Ohio estate-tax purposes | 1% | ||
| Total | |||
What the Ohio calculation measures
O.R.C. § 2113.35(A) applies 4% to the first $100,000 of personal property, including income from personal property, that the executor received and accounted for. It applies 3% to the next $300,000 and 2% to the amount above $400,000. Proceeds from real property that was sold use the same ordinary schedule, but the statute says the basis is the gross sale proceeds.
Subsection (B) is separate from that ladder. It allows 1% on real property that was not sold, and 1% on qualifying property outside administration that would have been includable for Ohio estate-tax purposes, excluding joint and survivorship property. The tool keeps both lines separate so a retained house is not charged through the 4%/3%/2% schedule and a non-probate amount is not silently folded into the ordinary base.
The probate court may reduce or deny compensation after a hearing if the executor has not faithfully discharged the duties. A will, court order, estate accounting, or local filing practice may also affect how a request is presented.
How to choose each input
- Personal property received and accounted for
- Use the personal-property receipts and income that the executor actually received and accounted for, not every asset the decedent owned.
- Gross proceeds from real property sold
- Use the gross proceeds of the sale. Do not substitute the appraised value of a house that was retained or the net amount left after closing deductions.
- Real property not sold
- Enter the fair-market value of retained real property for the separate 1% lane, or zero if no real property remained unsold.
- Qualifying non-probate property
- Enter only the property that meets the statute’s Ohio estate-tax inclusion test. Joint and survivorship property is excluded from this input.
Primary source and limits
(A) Executors and administrators shall be allowed fees upon the amount of all the personal property, including the income from the personal property, that is received and accounted for by them and upon the proceeds of real property that is sold, as follows: (1) For the first one hundred thousand dollars, at the rate of four per cent; (2) All above one hundred thousand dollars and not exceeding four hundred thousand dollars, at the rate of three per cent; (3) All above four hundred thousand dollars, at the rate of two per cent. (B) Executors and administrators shall be allowed a fee of one per cent on the value of real property that is not sold. Executors and administrators also shall be allowed a fee of one per cent on the value of all property that is not subject to administration and that would have been includable for purposes of computing the Ohio estate tax, except joint and survivorship property, had the decedent died on December 31, 2012, so that section 5731.02 of the Revised Code applied to the estate.
The calculator models the ordinary schedule and the two statutory 1% lanes named above. It does not calculate extraordinary compensation, a negotiated will provision, court costs, taxes, legal fees, or a county-specific filing charge. Keep the accounting and the source record with the petition or account so each entered base can be checked.
For the broader Ohio rule and the state’s other probate thresholds, see theOhio executor compensation page and theOhio source ledger.
Ohio compensation source record
Each legal input links to the government source reviewed for this page. Source text can change; confirm the current rule before acting.
Ohio Rev. Code § 2113.35
Reviewed source note: (A) Executors and administrators shall be allowed fees upon the amount of all the personal property, including the income from the personal property, that is received and accounted for by them and upon the proceeds of real property that is sold, as follows: (1) For the first one hundred thousand dollars, at the rate of four per cent; (2) All above one hundred thousand dollars and not exceeding four hundred thousand dollars, at the rate of three per cent; (3) All above four hundred thousand dollars, at the rate of two per cent. (B) Executors and administrators shall be allowed a fee of one per cent on the value of real property that is not sold. Executors and administrators also shall be allowed a fee of one per cent on the value of all property that is not subject to administration and that would have been includable for purposes of computing the Ohio estate tax, except joint and survivorship property, had the decedent died on December 31, 2012, so that section 5731.02 of the Revised Code applied to the estate.
This is general information, not legal, tax, or financial advice, and it does not create an attorney-client relationship. Probate law varies by state and county and changes over time. Verify the current rule with the court or a licensed attorney in the relevant state.