How probate costs work in Mississippi
Mississippi is one of the few states where probate runs through the Chancery Court (an equity court) rather than a probate or district court — Hinds (Jackson), Harrison (Gulfport/Biloxi), DeSoto and the rest. Mississippi has not adopted the Uniform Probate Code, and unlike states with a percentage schedule, it sets both the executor fee and the attorney fee as reasonable amounts with no fixed statutory percentage.
1. Executor fee — reasonable, no fixed percentage
Miss. Code § 91-7-299: the Chancery Court allows the executor or administrator, at partial or final settlement, such sum as the court deems proper, considering the value and worth of the estate and the difficulty of the duties performed. There is no schedule — unlike a prior version of this statute that did set a percentage, the current law leaves it to the court's discretion.
In practice, reported Mississippi executor fees often land in a rough 1%–4% range of estate value, but that's a market pattern, not a legal rate — any figure shown here is an illustrative estimate. Family executors frequently waive the fee, since it's taxable income while an inheritance is not.
2. Attorney fee — also reasonable, also no schedule
Miss. Code § 91-7-281: the executor or administrator gets credit for reasonable sums paid to an attorney, if the court finds the services proper and rendered in good faith. If the executor is also an attorney, the court may allow compensation as attorney in lieu of — not in addition to — executor compensation.
3. Court & other costs
- Chancery clerk filing fee — starts around $140, set under Miss. Code § 25-7-9; varies slightly by county and filing type.
- Publication to creditors — newspaper notice, three weeks (~$100–$200).
- Bond — may be required unless waived by the will or heirs (§ 91-7-45).
- Appraisal, certified copies — small additional costs.
4. No Mississippi death tax
No estate or inheritance tax: Mississippi has neither. Only the federal estate tax can apply, to estates above the federal exemption (currently around $15 million, indexed for inflation) — so nearly all Mississippi estates owe no death tax. The state's individual income tax is also being phased toward zero.
5. When probate can be simplified in Mississippi
- Small estate affidavit (Miss. Code § 91-7-322) — entire probate estate of $75,000 or less (excluding liens), no real property to administer, 30 days after death.
- Muniment of title (§ 91-5-35) — transfers real property under a will without full administration, when personal property is $75,000 or less and debts are paid.
- Transfer-on-death deed, joint tenancy, living trust — bypass probate entirely.
| Cost component | Mississippi figure | Source |
|---|---|---|
| Executor fee | Reasonable; no set % (often waived) | § 91-7-299 |
| Attorney fee | Reasonable; no set % | § 91-7-281 |
| Chancery clerk filing fee | ~$140+ | § 25-7-9 |
| Small estate affidavit | $75,000 (whole estate) | § 91-7-322 |
| State estate / inheritance tax | None | Miss. Dept. of Revenue |