US-New YorkWhat is the executor's commission in New York?
In New York, an executor’s commission is a statutory fee based on the value of the estate’s assets, calculated on a sliding scale: 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 any excess.
What the Law Says
New York law sets a fixed schedule for executor (or administrator) commissions, intended to compensate fiduciaries for their work managing and distributing an estate.
The commission is calculated as a percentage of the estate’s 'probate assets' — generally the value of assets that pass through the will and are subject to probate administration. It is not based on income earned by the estate or time spent, but on the gross value of principal received and paid out during administration.
The Surrogate’s Court Procedure Act (SCPA) governs these commissions. The statutory formula applies automatically unless the decedent’s will explicitly waives or modifies it. Even if waived, the court may allow reasonable compensation upon petition if services were extraordinary.
Commissions are payable from estate assets before beneficiaries receive distributions. They are considered administrative expenses and take priority over beneficiary shares.
Statutory TextFor receiving and paying out all sums of money coming into the hands of the fiduciary, the commissions shall be: five per centum of the first one hundred thousand dollars; four per centum of the next two hundred thousand dollars; three per centum of the next seven hundred thousand dollars; two and one-half per centum of the next four million dollars; and two per centum of all sums above four million dollars.
— Surrogate’s Court Procedure Act § 2307 — Compensation of fiduciaries
What to Do
Review the decedent’s will to determine if executor commissions are waived or modified.
Calculate the commission using SCPA § 2307’s tiered percentages on the estate’s probate asset value.
File a final accounting with the Surrogate’s Court showing the claimed commission and supporting calculations.
Distribute the commission after court approval (if required) or upon informal settlement, if all interested parties consent.
Keep detailed records of services performed — especially if seeking additional compensation for extraordinary services beyond routine administration.
Sources
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US-CaliforniaNot legal advice. This article is general information based on publicly available sources, written for educational purposes. Laws change and individual situations vary. Consult a licensed attorney in your jurisdiction before acting on anything you read here. Last reviewed: 2026-06-08.