How much does an executor get paid in Massachusetts?

Massachusetts sets no statutory percentage. Under M.G.L. c.190B, section 3-719, a personal representative is entitled to 'reasonable compensation for services.' Courts apply the seven-factor test from McMahon v. Krapf (1948): the size of the estate, the marketable nature of the assets, the factual and legal questions involved, the time reasonably required, the skill and ability employed, the amounts usually paid others for similar work, and the results accomplished.

Can a Massachusetts personal representative lose their compensation?

Yes. Massachusetts case law holds that a personal representative is not entitled to compensation for unnecessary services, and a breach of fiduciary duty can jeopardize the right to compensation entirely, though courts have said this rule isn't inflexible.

What is a voluntary personal representative in Massachusetts?

Under M.G.L. c.190B, section 3-1201, a voluntary personal representative - a simplified role used for smaller estates - must handle the necessary expenses of the funeral, last sickness, administration, and debts of the deceased without a fee for their services.

Can a Massachusetts personal representative waive their fee?

Yes. A personal representative may renounce the right to all or part of the compensation, and a written renunciation of fee may be filed with the court.

Massachusetts Executor Fee Calculator

How Massachusetts personal representative compensation actually works

Massachusetts has no percentage schedule — but it does have a genuinely precise, decades-old 7-factor test that courts still apply today.

1. Reasonable compensation, no formula

M.G.L. c.190B, § 3-719: "A personal representative is entitled to reasonable compensation for services." No percentage, no dollar table — the amount depends on the facts of each administration.

2. The McMahon v. Krapf 7-factor test

McMahon v. Krapf, 323 Mass. 118, 123 (1948), still cited by Massachusetts courts today: reasonableness turns on "the size of the estate, the marketable nature of the assets, the factual and legal questions involved in administering the estate, the time reasonably required to do the work, the skill and ability employed, the amounts usually paid others for similar work, and the results accomplished." No single factor is decisive on its own.

3. No pay for unnecessary work, and misconduct can cost you everything

McMahon v. Krapf, 323 Mass. at 123: a personal representative "is not entitled to compensation for services rendered which were unnecessary." Separately, Massachusetts courts have held that "a fiduciary who commits a breach of his fiduciary duty imperils his compensation" — though the rule isn't applied inflexibly in every case.

4. A will-condition can't be renounced like ordinary compensation

Official comment to § 3-719: if a will's fee provision is "framed as a condition on the nomination as personal representative, it could not be renounced" — different from an ordinary stated compensation amount, which the personal representative generally can renounce before qualifying if there's no separate contract with the decedent.

5. Serving as both personal representative and attorney

Official comment to § 3-719: the section "has no bearing on the question of whether a personal representative who also serves as attorney for the estate may receive compensation in both capacities" — that question is governed separately, not resolved by this compensation statute itself.

6. A distinct, unpaid role: the "voluntary personal representative"

§ 3-1201: a voluntary personal representative — a simplified role available for smaller estates — must discharge the necessary expenses of the funeral, last sickness, and administration, then pay the debts of the deceased, "without fee for his services." This is a genuinely distinct, unpaid category, separate from the standard personal representative role under § 3-719.

Component	Massachusetts figure	Source
Statutory formula	None — "reasonable compensation" only	M.G.L. c.190B § 3-719
Case-law test	McMahon v. Krapf, 7 factors	323 Mass. 118, 123 (1948)
Voluntary personal representative	No fee for services	M.G.L. c.190B § 3-1201

Massachusetts executor fee — frequently asked questions

How much does an executor get paid in Boston or Worcester?

The M.G.L. c.190B § 3-719 "reasonable compensation" standard applies statewide. There's no county-specific rate; the same McMahon v. Krapf factors apply everywhere.

Does Massachusetts use a percentage of the estate?

No. Compensation is tied to reasonableness based on the McMahon v. Krapf factors, not a fixed share of the estate's value, though a court may still look at what similar fiduciaries are customarily paid.

Can a personal representative be both executor and estate attorney and get paid for both?

The compensation statute itself doesn't resolve this - the official comment specifically notes § 3-719 "has no bearing" on whether someone serving in both roles can be paid in both capacities.

Is there a version of the role that's never paid?

Yes - a "voluntary personal representative" under § 3-1201, a simplified role for smaller estates, must act without any fee for their services.

Is the Massachusetts 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 Massachusetts statute (M.G.L. c.190B § 3-719, § 3-1201) and case law (McMahon v. Krapf, 323 Mass. 118 (1948)). Massachusetts sets no statutory percentage or fixed hourly rate; the hours and rate used are illustrative inputs you control, not figures set by law. Confirm current figures with the probate court or a licensed Massachusetts attorney before acting.