How much does probate cost in New York?

New York sets the executor commission by statute under SCPA 2307: 5% of the first $100,000, 4% of the next $200,000, 3% of the next $700,000, 2.5% of the next $4 million, and 2% above $5 million. On a $500,000 estate that is $19,000; on $1 million, $34,000. Attorney fees are set by the court (no statutory percentage), typically 3-5%. Filing fees run $45 to $1,250 by estate size (SCPA 2402). Separately, New York has a state estate tax with a cliff above $7.35 million.

What is the executor commission in New York?

Under SCPA 2307, the commission is 5% of the first $100,000, 4% of the next $200,000, 3% of the next $700,000, 2.5% of the next $4 million, and 2% on sums above $5 million. On a $1 million estate that totals $34,000 ($5,000 + $8,000 + $21,000). The executor can waive the commission, and family members who are also beneficiaries often do, since it is taxable income.

What is the New York estate tax cliff?

New York exempts estates up to about $7,350,000. But if the estate exceeds 105% of that (about $7,717,500), the exemption disappears entirely and the WHOLE estate is taxed from the first dollar, at rates up to 16% - not just the amount over the threshold. This 'cliff' means an estate just over the line can owe a tax that exceeds the excess value. Estates in that range need careful planning. The exemption is indexed and adjusts periodically, so confirm the current figure with NYS Tax.

New York Probate Cost Calculator, Free

Q: What is the small estate limit in New York?

New York's voluntary administration (small estate proceeding) under SCPA 1301 is available when the decedent left $50,000 or less in personal property (excluding certain family set-asides), and no real property that needs to pass through the estate. It is faster and cheaper than full probate.

Q: How long does probate take in New York?

New York probate is slow, commonly 9 to 18 months, and longer in busy Surrogate's Courts like New York County and Kings. Will contests or an estate-tax filing extend it further.

How probate costs work in New York

Probate in New York runs through the Surrogate's Court in the county where the person lived — New York (Manhattan), Kings (Brooklyn), Queens, Bronx, Richmond (Staten Island), Nassau, Suffolk, Westchester and the state's 62 counties. New York sets the executor commission by statute, leaves attorney fees to the court, and — for larger estates — adds a state estate tax with a notorious "cliff."

1. Executor commission — SCPA § 2307

SCPA § 2307: 5% of the first $100,000, 4% of the next $200,000, 3% of the next $700,000, 2.5% of the next $4 million, and 2% on sums above $5 million. On a $500,000 estate that's $19,000; on $1,000,000, $34,000.

The commission is on sums received and paid out, and excludes property specifically bequeathed in the will. The executor can waive it — and family members who are also beneficiaries often do, since it's taxable income.

2. Attorney fees — court-approved, no %

Under SCPA § 2110, attorney compensation is fixed by the Surrogate's Court as reasonable — there's no statutory percentage. In practice fees commonly run 3% to 5% of the estate, so a mid-sized New York estate can carry an attorney bill comparable to the executor commission.

3. Surrogate's Court filing fee — SCPA § 2402

SCPA § 2402: the probate petition fee is graduated by estate size — from $45 (under $10,000) up to $1,250 (estates of $500,000+). Add publication, certified Letters and (sometimes) a guardian ad litem.

4. The New York estate tax — and the cliff

New York estate tax: the exemption is $7,350,000 (indexed, not portable, adjusted periodically). The catch is the "cliff": if the estate exceeds 105% of the exemption ($7,717,500), the exemption vanishes and the entire estate is taxed from the first dollar, at rates up to 16% — not just the excess.

This makes an estate just over the line pay a tax that can exceed the amount that pushed it over. Estates anywhere near $7–8 million need careful planning (lifetime gifts survived by 3 years, disclaimer trusts). New York has no inheritance tax.

5. When probate can be simplified in New York

Voluntary administration (small estate) — for $50,000 or less in personal property, no real estate (SCPA § 1301).
Living trust, joint tenancy, POD/TOD — pass assets outside probate, avoiding the commission and filing fee.

Cost component	New York figure	Source
Executor commission	5/4/3/2.5/2% scale	SCPA § 2307
Attorney fee	Court-approved; ~3–5% (no statute)	SCPA § 2110
Filing fee	$45–$1,250 by estate size	SCPA § 2402
Small estate limit	$50,000 (personal property)	SCPA § 1301
Estate tax	Exemption $7.35M; cliff at 105%; to 16%	NY Tax § 952
Inheritance tax	None	NYS Tax

New York probate cost — frequently asked questions

How much does probate cost in NYC / Long Island?

The commission and filing rules are statewide. In New York County (Manhattan), Kings (Brooklyn), Queens, Nassau or Suffolk, a $1,000,000 estate has a $34,000 executor commission (SCPA 2307), an attorney fee often in the $30,000–$50,000 range (court-approved), and a $1,250 filing fee. Total New York probate commonly runs 6–8% of the estate.

How does the New York estate tax cliff work?

New York exempts estates up to about $7,350,000. If your estate exceeds 105% of that (about $7,717,500), you lose the exemption entirely and the whole estate is taxed from dollar one, up to 16%. An estate of $7.8 million can owe roughly $680,000 — a tax larger than the amount that pushed it over the line. It's one of the harshest features in US estate tax.

Is the executor commission on gross or net value?

On the value of assets the executor receives and pays out, generally the gross probate estate — debts and mortgages don't reduce it. A Brooklyn home worth $900,000 with a $500,000 mortgage still counts as a $900,000 asset for the commission. Property specifically bequeathed in the will is excluded.

What is the small estate limit in New York?

$50,000 or less in personal property qualifies for voluntary administration under SCPA 1301 — a faster, cheaper small-estate proceeding. It doesn't cover real estate that must pass through the estate.

How long does probate take in New York?

New York probate is slow — commonly 9–18 months, and longer in busy Surrogate's Courts like New York County and Kings. Will contests or an estate-tax filing extend it further.

This calculator provides an estimate for general guidance only and is not legal, tax, or financial advice. The executor commission is set by SCPA § 2307; attorney fees are court-approved under § 2110 (no statutory percentage); filing fees follow the § 2402 scale. The New York estate tax (exemption about $7,350,000, indexed and adjusted periodically, with a 105% cliff, rates to 16%) is approximate here — use Form ET-706 and the NYS Department of Taxation and Finance schedule for the exact amount. Confirm current figures with the Surrogate's Court, NYS Tax, or a licensed New York attorney before acting.