NY Executor Guide
How Much Does an Executor Get Paid in New York?
New York sets executor commissions by statute — a five-band sliding scale in the Surrogate’s Court Procedure Act. The calculator below applies it; the sections underneath explain what goes into the number.
New York executor fee calculator
Estimate only, applying the SCPA 2307 schedule to figures you supply for one executor who both receives and pays out the whole amount. Commissions are allowed by the Surrogate’s Court on settlement of the account; co-executor, specific-gift and valuation questions change the figure — the court or a New York attorney can confirm.
What are the New York executor commission rates?
SCPA § 2307 sets five bands. Each rate applies only to the slice of the estate inside its band:
| Slice of the estate | Rate | Commission on a full band |
|---|---|---|
| First $100,000 | 5% | $5,000 |
| Next $200,000 (to $300,000) | 4% | $8,000 |
| Next $700,000 (to $1,000,000) | 3% | $21,000 |
| Next $4,000,000 (to $5,000,000) | 2.5% | $100,000 |
| Everything above $5,000,000 | 2% | — |
The statute splits each rate in two: one-half of the rate is earned for receiving money and one-half for paying it out. An executor who both collects and distributes the whole estate earns the full rate; the calculator assumes exactly that.
What counts toward the commission — and what does not?
Property the executor receives and distributes is valued as though it were money, so it counts even if it never becomes cash. The statute carves out one important exception: a specific legacy or devise. If the will leaves a particular item or a particular property to a named person, that gift is outside the commission base. A house that the executor sells, with the proceeds distributed, is money received and paid out.
Where the executor manages real property and collects rent, SCPA 2307 adds a separate 5% of the gross rents collected, on top of the commission.
What if there is more than one executor?
| Size of the estate | How commissions work |
|---|---|
| $300,000 or more | Each fiduciary is entitled to a full commission, up to three full commissions |
| $100,000 to under $300,000 | No more than two full commissions, shared among the fiduciaries |
| Under $100,000 | One commission, apportioned among the fiduciaries |
When the will sets the fee, or the executor wrote the will
Some wills name a specific fee. An executor who would rather take the statutory commission must renounce the specific compensation within 4 months of the date of their letters (SCPA 2307). That 4-month clock runs from letters, like most New York deadlines — the New York deadline calculator shows it alongside the others.
Separately, SCPA 2307-a limits an attorney-executor: if the attorney who drafted the will, or an affiliate or employee, serves as executor, they are entitled to one-half of the statutory commissions unless the testator signed the disclosure acknowledgment the statute describes.
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Frequently asked questions
How much does an executor get paid in New York?
Under SCPA 2307, statutory commissions run on a sliding scale: 5% of the first $100,000, 4% of the next $200,000, 3% of the next $700,000, 2.5% of the next $4,000,000 and 2% of everything above $5,000,000. The court allows them when the executor’s account is settled. On a $500,000 estate that is fully received and paid out, the schedule works out to $19,000 (our arithmetic: $5,000 + $8,000 + $6,000).
Is the New York executor commission a flat 5%?
No. 5% applies only to the first $100,000. Each additional band carries a lower rate, so the blended percentage falls as the estate grows — the $19,000 on a $500,000 estate is 3.8% of it.
Do specific gifts in the will count toward the commission?
No. SCPA 2307 values property received and distributed as if it were money, but that rule does not apply to a specific legacy or devise — for example, a particular item or property left by name to a particular person.
Can two co-executors each take a full commission?
It depends on the size of the estate. At $300,000 or more, each fiduciary is entitled to a full commission, up to three full commissions. From $100,000 to under $300,000, no more than two full commissions are shared among them. Under $100,000, one commission is apportioned among them.
What if the will sets a different fee for the executor?
An executor who would rather take the statutory commission than a fee specified in the will must file a renunciation of that specific compensation within 4 months of the date of their letters (SCPA 2307).
Does an attorney who drafted the will get the full commission as executor?
Not by default. Under SCPA 2307-a, an attorney who drafted the will (or an affiliate or employee) and serves as executor is entitled to one-half of the statutory commissions unless the testator signed the disclosure acknowledgment the statute describes.