North Carolina Executor Fee Calculator

Q: How much does an executor get paid in Charlotte (Mecklenburg County)?

The N.C.G.S. 28A-23-3 ceiling applies statewide, so Mecklenburg County follows the same up-to-5%/5% structure as any North Carolina county, with the Clerk of Superior Court deciding the actual amount. On an estate with $300,000 in receipts and $300,000 in lawful expenditures, the maximum is $15,000 plus $15,000 - $30,000 total - before any waiver or reduced approval.

Q: Do distributions to heirs count toward the North Carolina executor commission?

No. N.C.G.S. 28A-23-3(d)(2) specifically excludes commissions on distributions to heirs or devisees. Only property received into the estate and lawful expenditures administering it count.

How the North Carolina executor commission actually works

North Carolina doesn't guarantee an executor a fixed percentage — it sets a ceiling the Clerk of Superior Court may award, and lets the clerk decide the real number based on the work actually done.

1. A discretionary cap, not an entitlement

N.C.G.S. § 28A-23-3(a): personal representatives are entitled to commissions fixed in the discretion of the clerk of superior court, not to exceed five percent (5%) upon the amounts of receipts (including personal property when received) and upon expenditures made in accordance with law. Subsection (b) directs the clerk to consider the time, responsibility, trouble, and skill involved. In practice, clerks routinely approve close to the full 5%/5% for ordinary estates handled competently — but the ceiling is a maximum, not a promise.

2. Distributions to heirs never count

§ 28A-23-3(d)(2): the statute explicitly states nothing in the section allows commissions on the distribution of shares to heirs or devisees. Only property actually received and lawful administrative expenditures form the base — money that simply passes through to a beneficiary is excluded, which is why North Carolina's commission can be meaningfully smaller than a state that commissions on every dollar leaving the estate.

3. Real estate is a special case

§ 28A-23-3(b): real property stays outside the base unless it's sold to pay debts or devises — and even then, the commission is computed only on the proceeds actually applied to those debts or devises, not the full sale price.

4. No commission for misconduct

§ 28A-23-3(e): a personal representative removed for default or misconduct in administering the estate forfeits the commission entirely.

5. The will can set its own terms

A will can fix its own compensation method or amount, or — for a corporate or professional fiduciary — apply that fiduciary's regularly adopted fee schedule instead of the statutory cap.

Component	North Carolina figure	Source
Commission on receipts	Up to 5% (clerk's discretion)	N.C.G.S. § 28A-23-3
Commission on lawful expenditures	Up to 5% (clerk's discretion)	N.C.G.S. § 28A-23-3
Distributions to heirs/devisees	Never commissionable	N.C.G.S. § 28A-23-3(d)(2)
Real property sold to pay debts	Commission on proceeds applied only	N.C.G.S. § 28A-23-3(b)
Commission if removed for misconduct	$0 — forfeited entirely	N.C.G.S. § 28A-23-3(e)

North Carolina executor fee — frequently asked questions

How much does an executor get paid in Charlotte (Mecklenburg County)?

The N.C.G.S. § 28A-23-3 ceiling applies statewide, so Mecklenburg County follows the same up-to-5%/5% structure as any North Carolina county, with the Clerk of Superior Court deciding the actual amount. On an estate with $300,000 in receipts and $300,000 in lawful expenditures, the maximum is $15,000 plus $15,000 — $30,000 total — before any waiver or reduced approval.

Is the North Carolina executor fee guaranteed at 5%?

No. It's a ceiling the clerk may award, not an automatic entitlement. The clerk considers the time, responsibility, trouble, and skill involved, and commonly approves the full amount for standard, competently handled estates — but can reduce it.

Do distributions to heirs count toward the North Carolina executor commission?

No. N.C.G.S. § 28A-23-3(d)(2) specifically excludes commissions on distributions to heirs or devisees. Only property received into the estate and lawful expenditures administering it count.

What if the will sets a different executor fee?

A will can fix its own compensation amount or method, or let a corporate or professional fiduciary use its own regularly adopted fee schedule instead of the § 28A-23-3 cap.

Is the North Carolina executor fee taxable?

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

How is the commission split between North Carolina co-executors?

The N.C.G.S. 28A-23-3 ceiling applies to the estate as a whole, not per person — the Clerk of Superior Court divides the single approved commission among simultaneous personal representatives based on services rendered. See our guide to North Carolina co-executor fee splits.

This calculator provides an estimate for general guidance only and is not legal, tax, or financial advice. Figures are based on North Carolina statute (N.C.G.S. § 28A-23-3). The commission is a discretionary ceiling set by the Clerk of Superior Court, not an automatic entitlement — actual approved amounts vary by estate and county. Distributions to heirs and devisees never count toward the base. A will's own compensation terms, or a corporate/professional fiduciary's fee schedule, can override the statutory ceiling. Confirm current figures with the Clerk of Superior Court or a licensed North Carolina attorney before acting.