New York Probate Cost: Full Breakdown

Q: Why does New York have both a commission schedule and court-set attorney fees?

The executor commission under Section 2307 has been a fixed statutory schedule for over a century, while attorney compensation under Section 2110 is left to the Surrogate's Court's judgment of what is reasonable - two different legislative choices for two different roles.

Q: Can New York probate costs be avoided entirely?

Yes, largely - a fully funded living trust avoids the Section 2307 commission and the Surrogate's Court filing fee, since trust assets never enter probate.

Quick answer: New York probate has three professional costs plus a possible tax. The executor commission (SCPA § 2307) is a sliding 5%–2% scale — $19,000 on a $500,000 estate, $34,000 on $1 million. Attorney fees are court-set (no statute), commonly 3–5%. Filing fees run $45–$1,250. And a state estate tax with a cliff hits estates above roughly $7.35 million. Get your own figure with the New York probate cost calculator.

The executor commission — SCPA § 2307

Portion of the estate	Rate
First $100,000	5%
Next $200,000	4%
Next $700,000	3%
Next $4,000,000	2.5%
Above $5,000,000	2%

Worked example ($1,000,000): 5% × $100k = $5,000; 4% × $200k = $8,000; 3% × $700k = $21,000 → $34,000. Property specifically bequeathed in the will is excluded, and the executor can waive the commission.

Attorney fees & filing

Attorney compensation is set by the Surrogate's Court as reasonable (SCPA § 2110) — no statutory percentage, commonly 3–5%. The filing fee is graduated by estate size (SCPA § 2402): $45 under $10k, up to $1,250 at $500k+. See attorney fees and filing fees.

Worked examples (administration only)

Estate value	Commission (§ 2307)	Attorney (~4%)	Filing + notice	Admin total
$500,000	$19,000	$20,000	$1,075	≈ $40,075
$1,000,000	$34,000	$40,000	$1,700	≈ $75,700
$2,000,000	$59,000	$80,000	$1,700	≈ $140,700

Filing + notice = $625–$1,250 (SCPA 2402) + $200 publication + $250 misc. Attorney at ~4% (court-approved, varies). If the executor waives the commission, subtract that column. Estate tax is separate — see below. Run your own numbers in the calculator.

The estate-tax cliff — New York's sting

The cliff: New York exempts estates up to roughly $7,350,000 (indexed, adjusted periodically). But if the estate exceeds 105% of that (about $7,717,500), the exemption is lost entirely and the whole estate is taxed from the first dollar, at rates up to 16%. A $7.8M estate can owe ~$680,000 — more than the amount that pushed it over.

Estates near $7–8 million need planning: lifetime gifts (survived by 3 years, since New York adds back gifts within 3 years of death) or disclaimer trusts. New York has no inheritance tax.

How to reduce New York probate costs

Fund a living trust — trust assets avoid probate, so no SCPA 2307 commission and no filing fee.
Executor waives the commission if also a beneficiary.
Use voluntary administration for estates of $50,000 or less (SCPA § 1301).
Plan around the estate-tax cliff if anywhere near the threshold.

New York probate cost — frequently asked questions

What is the biggest cost in New York probate?

For estates well below the estate-tax threshold, usually the executor commission and attorney fee combined — together often $75,000 or more on a $1 million estate. For estates near or above the estate-tax cliff, the tax itself can dwarf every other cost.

Why does New York have both a commission schedule and court-set attorney fees?

The executor commission under § 2307 has been a fixed statutory schedule for over a century, while attorney compensation under § 2110 is left to the Surrogate's Court's judgment of what is reasonable — two different legislative choices for two different roles.

Is the New York estate tax exemption the same every year?

No — the exemption is indexed and adjusts periodically, so the exact dollar figure should be confirmed with the NYS Department of Taxation and Finance rather than assumed to be fixed.

Can New York probate costs be avoided entirely?

Yes, largely — a fully funded living trust avoids the § 2307 commission and the Surrogate's Court filing fee, since trust assets never enter probate.

Does New York have an inheritance tax on top of the estate tax?

No — New York has a state estate tax but no separate inheritance tax, so beneficiaries themselves owe nothing to the state on what they receive.

Estimate for general guidance only, not legal or tax advice. Executor commission under SCPA § 2307; attorney fees court-approved under § 2110; filing fees under § 2402. NY estate tax (exemption around $7,350,000, indexed, 105% cliff, to 16%) is approximate — use Form ET-706. Verify with the Surrogate's Court, NYS Tax, or a licensed New York attorney.