North Carolina Executor Fee: How Much Is It?

The real formula behind North Carolina executor compensation — a discretionary ceiling, not a guaranteed percentage — with worked examples.

N.C.G.S. § 28A-23-3 FigureMyTax Editorial Team

Quick answer: North Carolina caps executor compensation at up to 5% of receipts plus up to 5% of lawful expenditures under N.C.G.S. § 28A-23-3 — but that's a ceiling the Clerk of Superior Court awards at its discretion, not an automatic amount. On an estate with $300,000 in receipts and $300,000 in lawful expenditures, the maximum is $15,000 plus $15,000, or $30,000 total, and clerks routinely approve close to that maximum for ordinary, competently handled estates. Get your own estimate with the North Carolina executor fee calculator.

A ceiling, not an entitlement

N.C.G.S. § 28A-23-3(a): the commission is "fixed in the discretion of the clerk of superior court, not to exceed five percent (5%)" of receipts, and a separate 5% of lawful expenditures. Subsection (b) directs the clerk to weigh the time, responsibility, trouble, and skill the personal representative brought to the job. In practice, the full 5%/5% is routinely approved when the standard duties of administration are handled competently — but a very simple estate, minimal effort, or a beneficiary's valid objection can bring it down.

What counts — and what never does

  • Counts: personal property (cash, securities, sale proceeds) received by the estate, and lawful administrative expenditures.
  • Never counts, by statute: distributions to heirs or devisees — N.C.G.S. § 28A-23-3(d)(2) explicitly excludes them, no matter how large the distribution.
  • Real estate: excluded unless sold to pay debts or devises, and even then only the proceeds actually applied to those debts or devises count, not the full sale price.
  • Non-probate assets: joint accounts, payable-on-death accounts, and beneficiary-designated assets like life insurance are excluded unless pulled into the estate to satisfy claims.

No commission for misconduct

§ 28A-23-3(e): a personal representative removed for default or misconduct forfeits the commission entirely — there's no partial award.

The will can override the statute

A will can set its own compensation amount or method, or allow a corporate or professional fiduciary to charge under its own regularly adopted fee schedule instead of the § 28A-23-3 ceiling.

Worked examples

ReceiptsLawful expenditures5% + 5%Maximum commission
$100,000$100,000$5,000 + $5,000$10,000
$200,000$200,000$10,000 + $10,000$20,000
$300,000$300,000$15,000 + $15,000$30,000
$500,000$0 (receipts only)$25,000 + $0$25,000

These are the statutory maximums. The clerk can approve less; distributions to heirs are never part of the base. Model a reduced approval rate in the calculator.

Facing probate in North Carolina?

A local probate attorney can review your estate — many offer a free consultation.

Talk to a North Carolina attorney

North Carolina executor fee — frequently asked questions

Why is the North Carolina executor commission described as a ceiling rather than a rate?

Because § 28A-23-3 says the commission is fixed in the discretion of the Clerk of Superior Court, not to exceed 5% — the statute caps what the clerk may award, it doesn't promise that amount automatically.

Can non-probate assets ever count toward the North Carolina commission base?

Yes, but only in a narrow case — joint accounts, payable-on-death accounts, and beneficiary-designated assets are normally excluded, unless pulled into the estate to satisfy claims.

Does selling real estate in North Carolina probate generate a full commission on the sale price?

No — even when real property is sold to pay debts or devises, the commission is computed only on the proceeds actually applied, not the full sale price.

What happens to the North Carolina executor commission if the personal representative is removed for misconduct?

It is forfeited entirely under § 28A-23-3(e) — there is no partial award for a personal representative removed for default or misconduct.

Can a North Carolina will override the statutory commission ceiling?

Yes — a will can set its own compensation amount or method, or allow a corporate or professional fiduciary to use its own regularly adopted fee schedule instead.

Estimate for general guidance only, not legal advice. Based on N.C.G.S. ยง 28A-23-3. The commission is a discretionary ceiling set by the Clerk of Superior Court, not an automatic amount. Distributions to heirs and devisees are never commissionable. A will's own terms, or a corporate/professional fiduciary's fee schedule, can override this ceiling. Verify with the Clerk of Superior Court or a licensed North Carolina attorney.