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.
| Tier | Rate |
| First $100,000 | 4% |
| Next $100,000 | 3% |
| Next $800,000 | 2% |
| Next $9,000,000 | 1% |
| Next $15,000,000 | 0.5% |
| Above $25,000,000 | Court-determined reasonable amount |