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
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
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
| Receipts | Lawful expenditures | 5% + 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.
A local probate attorney can review your estate — many offer a free consultation.