Quick answer: When a Georgia will doesn't set executor pay, O.C.G.A. § 53-6-60 awards 2.5% of all money the estate receives plus 2.5% of all money it pays out — not one percentage of the estate's value. On an estate that receives and later distributes $500,000 in cash, that's $12,500 in, $12,500 out, for $25,000 total. Get your own number with the Georgia executor fee calculator.
The formula is about cash flow, not estate size
O.C.G.A. § 53-6-60: the default commission is 2.5% of sums received plus 2.5% of sums paid out. Because both sides of the transaction count, an estate that's fully liquidated and then distributed in cash generates commission twice on the same dollars — once coming in, once going out. A house or stock portfolio transferred directly to an heir without being sold generates far less commission on the same nominal value, since it never becomes cash that flows through the executor's hands.
Two more components, less commonly used
- 10% on interest earned — if the executor loans out estate money and it earns interest, the executor is entitled to 10% of that interest. Uncommon in a typical estate.
- Up to 3% on in-kind property — when non-cash property (real estate, stock, personal property) is distributed to beneficiaries without being sold, the executor can petition the court for up to a 3% commission on its value. This isn't automatic — it requires asking the court.
What doesn't count toward the formula
- Payable-on-death and transfer-on-death accounts — pass directly to the named beneficiary, never touch the executor's hands.
- Life insurance and retirement accounts with a named beneficiary — same, outside the calculation.
- Trust assets — administered separately from probate.
The will comes first
Statute is a fallback: if the will states the executor's compensation — a flat dollar amount, a different percentage, or explicitly no pay — that provision governs completely, and § 53-6-60 never comes into play. Always read the will before assuming the statutory formula applies.
Worked examples
| Cash received | Cash paid out | 2.5% + 2.5% | Total commission |
|---|---|---|---|
| $100,000 | $100,000 | $2,500 + $2,500 | $5,000 |
| $200,000 | $200,000 | $5,000 + $5,000 | $10,000 |
| $300,000 | $300,000 | $7,500 + $7,500 | $15,000 |
| $500,000 | $500,000 | $12,500 + $12,500 | $25,000 |
Assumes the will is silent on compensation, no waiver, and no in-kind or interest commission. Run your own numbers, including in-kind property, in the calculator.
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