California Executor Fee Calculator

Estimate the personal representative's statutory fee under California Probate Code § 10800 — a tiered percentage schedule, typically matched by an equal fee for the estate's attorney.

Based on Cal. Prob. Code § 10800 FigureMyTax Editorial Team Free · no sign-up

Your California estate

Enter the value of the estate accounted for by the personal representative — inventory appraisal value plus gains and receipts, minus losses, without subtracting mortgages or other debts.

$
Estimated California personal representative compensation
$0
— statutory tiered schedule
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How the California executor fee actually works

California is one of the few states with a genuine statutory percentage schedule for ordinary services — but the base excludes debt, and the fee is typically doubled by an identical attorney fee.

1. The tiered schedule

Cal. Prob. Code § 10800(a): for ordinary services, the personal representative receives 4% of the first $100,000, 3% of the next $100,000, 2% of the next $800,000, 1% of the next $9,000,000, 0.5% of the next $15,000,000, and a reasonable amount set by the court on anything above $25,000,000.

2. The base: gross value, no debt subtracted

§ 10800(b): "the value of the estate accounted for by the personal representative is the total amount of the appraisal value of property in the inventory, plus gains over the appraisal value on sales, plus receipts, less losses from the appraisal value on sales, without reference to encumbrances or other obligations on estate property." Unlike Wisconsin's net-of-liens approach, a $500,000 house with a $400,000 mortgage still counts as $500,000 here.

3. Extraordinary services and tax experts

§ 10801: the court may allow additional compensation for extraordinary services, in a "just and reasonable" amount, on top of the § 10800 schedule. Separately, the personal representative may retain tax counsel, tax auditors, accountants, or other tax experts, paid from estate funds.

4. The attorney typically gets the same schedule — again

Cal. Prob. Code § 10810: the attorney for the personal representative receives compensation under the identical tiered schedule as § 10800. Both fees are usually paid separately from the estate, so the effective total statutory cost of "ordinary services" can be roughly double the single schedule shown above.

5. The will controls — unless the PR petitions to be relieved

§ 10802: if the will sets the personal representative's compensation, that's the "full and only compensation" — unless the personal representative petitions the court to be relieved of that provision, with formal notice to heirs, devisees, and (if relevant) the Attorney General. If the court finds it's to the estate's advantage and in the best interest of the people involved, it may authorize compensation greater than the will provides.

6. No side deals for more money

§ 10803: "An agreement between the personal representative and an heir or devisee for higher compensation than that provided by this part is void." Even with an heir's consent, a private arrangement to pay the personal representative more than the statutory or court-approved amount simply doesn't hold up.

7. Attorney-executors: pick one, mostly

§ 10804: a personal representative who is also an attorney gets the § 10800 PR compensation, but not also attorney compensation, unless the court specifically approves that arrangement in advance and finds it benefits the estate. Estate of Thompson (1958) 50 Cal.2d 613 recognizes an exception when the will itself specifically authorizes double compensation to an attorney-executor.
TierRate
First $100,0004%
Next $100,0003%
Next $800,0002%
Next $9,000,0001%
Next $15,000,0000.5%
Above $25,000,000Court-determined reasonable amount

California executor fee — frequently asked questions

How much does an executor get paid in Los Angeles or San Francisco?

The Cal. Prob. Code § 10800 schedule applies statewide, including Los Angeles and San Francisco counties. On a $1,000,000 estate, the statutory fee is $23,000 - the same formula regardless of county.

Does the attorney really get paid the same amount?

Typically, yes. Probate Code § 10810 gives the estate's attorney the identical tiered schedule, paid separately, so ordinary statutory fees on a $1M estate can total around $46,000 combined.

Is the fee based on the estate's net worth?

No - § 10800(b) computes the base without reference to mortgages or other debts on estate property, so a heavily leveraged asset still counts at its full appraisal value.

Can heirs agree to pay the executor more?

No - § 10803 makes any such side agreement for higher compensation void, regardless of heir consent.

Is the California executor fee taxable?

Yes — compensation is taxable income under federal law regardless of state. See our guide to how it's taxed, and when to waive it for the IRS rules on self-employment tax and reporting.

This calculator provides an estimate for general guidance only and is not legal, tax, or financial advice. Figures are based on California statute (Cal. Prob. Code § 10800-10805, § 10810). The tiered schedule is computed without reference to encumbrances on estate property. A will's stated compensation controls unless the personal representative petitions to be relieved of it, with formal notice as required. Agreements for higher compensation than the statutory schedule are void. Confirm current figures with the probate court or a licensed California attorney before acting.