Quick answer: New Hampshire has no statute on executor compensation at all. Instead, NH Circuit Court, Probate Division, Rule 88 requires that fees be subject to court approval and "reasonable for the work, responsibility, and risk" involved — no percentage, no schedule. Practitioners commonly cite a rough range of 2% to 4% of estate value, though this is informal, not law. Get an illustrative estimate with the New Hampshire executor fee calculator.
A rule of court, not a statute
NH Circuit Court, Probate Division, Rule 88: "Fees and expenses of Fiduciaries and Attorneys shall be subject to the approval of the Court. In all cases, fees and expenses shall be reasonable for the work, responsibility, and risk." New Hampshire has no statute on point — this is a genuine difference in legal source, not just wording, from states where the legislature has written even a bare "reasonable compensation" statute. The standard here comes entirely from the courts themselves.
Three named factors, right in the rule
Rule 88: reasonableness turns specifically on the work performed, the responsibility assumed, and the risk involved. Unlike some bare "reasonable compensation" statutes that name no factors at all, Rule 88 builds three considerations directly into its own text.
Executor pay is a priority claim, ahead of funeral costs
RSA § 554:19: "The administrator of an estate shall make payment of the claims in the following order: (a) Costs and expenses of administration of the estate. (b) Reasonable and necessary funeral, burial, and cremation expenses." Administration costs and expenses — which include executor compensation — are paid before even funeral expenses. On a thin estate, this priority ranking can matter a great deal.
Attorney fees, same standard, calculated separately
Rule 88: the identical reasonableness standard governs the estate's attorney fees, approved by the same court, but calculated and reviewed separately from the executor's own compensation.
The court approves directly
Rule 88: fees are "subject to the approval of the court" — New Hampshire's Circuit Court, Probate Division reviews and approves compensation as a matter of course, rather than leaving it entirely to the executor with only after-the-fact challenge available.
A sense of typical figures
Practitioners commonly cite a rough working range of about 2% to 4% of estate value as what New Hampshire probate courts tend to approve, though this is informal practice, not a rule — actual amounts depend on the work, responsibility, and risk the specific estate actually required.
Estimate for general guidance only, not legal advice. Based on NH Circuit Court, Probate Division, Rule 88, and RSA ยง 554:19. New Hampshire has no statute on executor compensation; the informal range described here is not binding. Verify with the Circuit Court, Probate Division, or a licensed New Hampshire attorney.