Ohio Executor Fee Calculator

Q: Is the Ohio executor fee taxable?

Yes - taxable income under federal law. A one-time family fiduciary reports it as other income with no self-employment tax, while a professional or repeat fiduciary owes the additional 15.3% self-employment tax.

How the Ohio executor fee actually works

Ohio is one of the few states with a genuinely progressive statutory schedule — the rate steps down as the estate gets bigger, and it applies to more than one category of property.

1. The tiered schedule (personal property + sold real estate)

R.C. § 2113.35(A): executors are allowed fees on all personal property received and accounted for (including income earned on it) plus the proceeds of real property sold, at 4% on the first $100,000, 3% on the next $300,000 (the $100,000–$400,000 band), and 2% on everything above $400,000. Only the portion of value inside each band is taxed at that band's rate — the whole amount is never multiplied by the top rate.

2. Two separate 1% fees

§ 2113.35(B): a flat 1% fee on real property that is not sold during administration, based on its value. A second, less common flat 1% fee applies to certain non-probate property — property that never passed through the estate but would have counted for the old Ohio estate tax (excluding joint-and-survivorship property). Ohio repealed its estate tax in 2013, but this valuation reference in the fee statute was never updated, so the 1% non-probate fee still applies using that older definition.

3. Valuation basis

§ 2113.35(C): real property that's sold is valued at its gross sale proceeds; everything else is valued at fair market value on the date of death. These statutory fees are "full compensation... for all ordinary services" — extraordinary work needs separate court approval.

4. A will can override the schedule — with a catch

R.C. § 2113.36: if the will sets its own executor compensation, that amount is full satisfaction in place of the statutory fee — unless the executor files an instrument with the probate court within four months of appointment renouncing the will's terms and electing the statutory schedule instead.

5. Extraordinary services and attorney fees

The probate court can award additional compensation for extraordinary services (complex litigation, running a business, difficult tax issues) beyond the statutory fee, and can separately approve reasonable attorney fees as an expense of administering the estate. Neither is automatic — both require court approval.

Component	Ohio figure	Source
First $100,000 (personal property + sold real estate)	4%	R.C. § 2113.35(A)
Next $300,000 ($100k–$400k)	3%	R.C. § 2113.35(A)
Above $400,000	2%	R.C. § 2113.35(A)
Real property not sold	1% flat	R.C. § 2113.35(B)
Certain non-probate property	1% flat	R.C. § 2113.35(B)
Will-specified compensation	Controls unless renounced within 4 months	R.C. § 2113.36

Ohio executor fee — frequently asked questions

How much does an executor get paid in Columbus (Franklin County)?

The R.C. 2113.35 schedule applies statewide, so Franklin County follows the same 4%/3%/2% tiered structure as any Ohio county. On a $500,000 base of personal property and sold real estate, the fee is $4,000 + $9,000 + $2,000 = $15,000, before any real-estate-not-sold or non-probate additions.

Is the Ohio executor fee a flat percentage?

No — it's progressive. Only the value inside each tier is charged at that tier's rate, similar to how income tax brackets work, not a single flat rate applied to the whole base.

Does the 4%/3%/2% schedule include real estate that isn't sold?

No. Real property that stays in the estate (passes to heirs rather than being sold) is charged a separate flat 1% fee under § 2113.35(B), not the tiered schedule.

Can a will change the Ohio executor fee?

Yes. A will's compensation provision controls instead of the statutory fee, unless the executor files an instrument with the probate court within four months of appointment renouncing it and electing the statutory schedule.

Is the Ohio executor fee taxable?

Yes — taxable income under federal law. See our guide to how the fee is taxed, and when to waive it for the IRS self-employment tax rules.

How is the fee split between Ohio co-executors?

Ohio treats the R.C. 2113.35 fee as one total for the estate, divided among co-fiduciaries based on services rendered — it does not multiply by the number of executors. See our guide to Ohio 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 Ohio statute (R.C. § 2113.35, R.C. § 2113.36). The tiered schedule applies to personal property and sold real estate; real property not sold and certain non-probate property each carry a separate flat 1% fee. A will's own compensation terms control unless renounced within four months of appointment. Extraordinary-service compensation and attorney fees require separate court approval. Confirm current figures with the probate court or a licensed Ohio attorney before acting.