Quick answer: New Jersey has a statutory executor commission (5% of the first $200,000, declining), a separate attorney fee, and a modest surrogate fee. The big variable is the inheritance tax: $0 to a spouse or child, but 11–16% to a sibling and 15–16% to a friend. On a $500,000 estate to children, expect ~$20,500 commission + attorney fee + ~$150 surrogate. Get your own figure with the New Jersey probate cost calculator.
The executor commission — set by statute
Under N.J.S.A. 3B:18-14, the corpus commission is fixed:
| Portion of corpus | Rate |
|---|---|
| First $200,000 | 5% |
| $200,000 – $1,000,000 | 3.5% |
| Above $1,000,000 | 2% |
The New Jersey inheritance tax — the defining cost
| $500,000 to… | Inheritance tax |
|---|---|
| Spouse / child (Class A) | $0 |
| Sibling (Class C) | $52,250 |
| Niece / friend (Class D) | $75,000 |
| Charity (Class E) | $0 |
This is usually the largest single cost for a non-exempt beneficiary. New Jersey repealed its estate tax on January 1, 2018, so only the inheritance tax remains.
Worked total examples ($500,000 estate)
| Heir | Commission | Attorney | Surrogate + misc | Inheritance tax | Approx. total |
|---|---|---|---|---|---|
| Child (Class A) | $20,500 | $6,000 | $325 | $0 | ≈ $26,825 |
| Sibling (Class C) | $20,500 | $6,000 | $325 | $52,250 | ≈ $79,075 |
| Friend (Class D) | $20,500 | $6,000 | $325 | $75,000 | ≈ $101,825 |
Surrogate + misc = filing fee ($175) + copies ($150). If the executor waives the commission, subtract that column. Run your own numbers in the calculator.
How to reduce New Jersey probate costs
- Executor waives the commission if a family member and beneficiary (it's taxable income).
- Leave assets to Class A or a charity (0% inheritance tax) where the plan allows.
- Name beneficiaries directly on life insurance and retirement accounts — those bypass the commission (though the inheritance tax can still apply).
- Use the small estate affidavit ($50,000 spouse / $20,000 heir).