Quick answer: Ohio pays executors on a tiered schedule under R.C. 2113.35: 4% on the first $100,000, 3% on the next $300,000, and 2% above $400,000 — applied to personal property received plus proceeds of any real property sold. A $500,000 base works out to $4,000 + $9,000 + $2,000 = $15,000. Real property that isn't sold gets its own separate 1% fee. Get your own estimate with the Ohio executor fee calculator.
The tiered schedule, explained
R.C. § 2113.35(A): "For the first one hundred thousand dollars, at the rate of four per cent; all above one hundred thousand dollars and not exceeding four hundred thousand dollars, at the rate of three per cent; all above four hundred thousand dollars, at the rate of two per cent." This applies to personal property received and accounted for (including any income it earned) plus the gross proceeds of real property sold during administration — and it's progressive, meaning only the value within each band is taxed at that band's rate.
Two more fees, easy to miss
- Real property not sold — 1% flat. If the house passes to the heirs instead of being sold, it isn't part of the tiered base; it gets its own flat 1% fee on its value (R.C. § 2113.35(B)).
- Certain non-probate property — 1% flat. A separate, less common 1% fee reaches property that never entered the probate estate but would have counted toward Ohio's old estate tax (excluding joint-and-survivorship property). Ohio repealed that estate tax in 2013, but this valuation reference in the fee statute was never updated.
Valuation basis
§ 2113.35(C): real property that's sold is valued at its gross sale proceeds; everything else at fair market value on the date of death.
A will can override it — within a window
R.C. § 2113.36: if the will sets its own compensation, that amount replaces the statutory fee — unless the executor files an instrument with the probate court within four months of appointment renouncing the will's terms and choosing the statutory schedule instead.
Worked examples
| Personal property + sold real estate | 4% tier | 3% tier | 2% tier | Total fee |
|---|---|---|---|---|
| $100,000 | $4,000 | — | — | $4,000 |
| $250,000 | $4,000 | $4,500 | — | $8,500 |
| $500,000 | $4,000 | $9,000 | $2,000 | $15,000 |
| $1,000,000 | $4,000 | $9,000 | $12,000 | $25,000 |
These figures cover the tiered base only. Add 1% for any real property not sold, and 1% for any qualifying non-probate property, using the calculator.
Facing probate in Ohio?
Talk to an Ohio attorneyA local probate attorney can review your estate — many offer a free consultation.