How probate costs work in Arkansas
Arkansas runs probate through the Circuit Court's probate division in the county where the person lived — Pulaski (Little Rock), Benton (Bentonville), Washington, Sebastian and the rest. Arkansas is distinctive: the executor fee is capped on personal property only, the attorney fee follows a separate schedule on total value, the court fee is a flat $165, and there's no death tax.
1. Executor fee — on personal property (a cap)
Ark. Code § 28-48-108(a): a just and reasonable fee not exceeding 10% of the first $1,000, 5% of the next $4,000, and 3% of the balance of the personal property passing through the personal representative's hands. For substantial work on real property, the court may allow additional compensation (§ 28-48-108(b)).
So $50,000 of personal property caps at $1,650, and $100,000 at $3,150. It's a maximum — the court can allow less. Family executors often waive the fee, since it's taxable income while an inheritance is not.
2. Attorney fee — a separate 6-tier schedule
Ark. Code § 28-48-108(d)(2): on the total market value of the real and personal property — 5% of the first $5,000, 4% of the next $20,000, 3% of the next $75,000, 2.75% of the next $300,000, 2.5% of the next $600,000, and 2% above $1,000,000. The court can adjust it if excessive or insufficient. That's $3,300 on a $100,000 estate and $14,050 on $500,000.
3. Court & other costs
- Filing fee — a flat $165 statewide ($150 base + $15 tech fee); a $50,000 estate and a $5M estate pay the same.
- Publication to creditors — newspaper notice for two weeks (~$100–$200).
- Bond — may be required unless waived (roughly 0.5–1% of estate value per year).
- Appraisal, certified copies — small additional costs.
4. No Arkansas death tax
No estate or inheritance tax: Arkansas has neither — the estate tax ended when the federal state death tax credit was phased out. Only the federal estate tax can apply, to estates above the federal exemption — so nearly all Arkansas estates owe no death tax.
5. When probate can be simplified in Arkansas
- Small estate affidavit (Ark. Code § 28-41-101) — total property of $100,000 or less (net of encumbrances, excluding homestead and statutory allowances), 45 days after death; $25 to file. One of the highest small-estate thresholds in the country.
- Independent administration — minimal court oversight when authorized by the will or all heirs agree.
- Beneficiary deed, POD/TOD, joint title, living trust — bypass probate entirely.
| Cost component | Arkansas figure | Source |
|---|---|---|
| Executor fee | 10/5/3% of personal property (cap) | § 28-48-108(a) |
| Attorney fee | 6-tier schedule on total value | § 28-48-108(d) |
| Court filing fee | $165 flat | § 21-6-403 |
| Small estate affidavit | $100,000 (net) | § 28-41-101 |
| Estate / inheritance tax | None | Arkansas DFA |