Quick answer: 58 O.S. § 527(A) sets commissions at 5% of the first $1,000, 4% of the next $5,000, and 2.5% of everything above $6,000. Because the top bracket starts so low, the fee behaves like a nearly flat 2.5% on any estate of meaningful size — $500,000 pays $12,600, an effective rate of 2.52%. Get an illustrative estimate with the Oklahoma executor fee calculator.
A schedule that traces back to 1910
58 O.S. § 527(A): "he must be allowed commissions upon the amount of the whole estate accounted for by him, excluding all property not ranked as assets, as follows: 1. For the first thousand dollars, at the rate of five percent (5%); 2. For the next Five Thousand Dollars ($5,000.00), at the rate of four percent (4%); and 3. For all amounts above Six Thousand Dollars ($6,000.00), at the rate of two and one-half percent (2 1/2%)." The statute traces to R.L. 1910, § 6427, last substantively revised in 1992.
Why the tiers barely matter on real estates
Because the top 2.5% bracket kicks in at just $6,000, the effective blended rate converges toward 2.5% almost immediately. A $100,000 estate pays an effective 2.60%; a $500,000 estate pays 2.52%; a $1,000,000 estate pays 2.51%. The declining-rate structure exists, but for any estate beyond the smallest, the fee behaves essentially like a flat 2.5% commission.
Mandatory, not a discretionary ceiling
§ 527(A): the executor "must be allowed" this commission once the will is silent on compensation or its provision has been renounced. This is statutory compensation the court is required to award — not a discretionary maximum a court can reduce below the schedule.
Extraordinary service: additional, but capped
§ 527(A): "In all cases such further allowance may be made, as the judge of the district court may deem just and reasonable, for any extraordinary service. The total amount of such allowance must not exceed the amount of commissions allowed by this section." A real, specific limit: the extra award for unusual work can never exceed the base commission itself.
Partial service gets a prorated share
§ 527(C): "An executor or administrator who does not serve during the entire administration of an estate shall be entitled to only a portion of the fee provided in subsection A of this section, and such portion shall be determined by the court in its discretion." A specific rule for successor executors who only handled part of the administration.
Worked examples
| Estate value | Commission | Effective rate |
|---|
| $100,000 | $2,600 | 2.60% |
| $500,000 | $12,600 | 2.52% |
| $1,000,000 | $25,100 | 2.51% |
Each figure computed tier by tier from the statutory schedule and independently cross-checked against an outside worked example at all three values. Model your own estate in the calculator.
Estimate for general guidance only, not legal advice. Based on 58 O.S. § 527. Figures reflect the statutory schedule as written. Verify with the probate court or a licensed Oklahoma attorney.