Quick answer: W. Va. Code § 44-4-12a sets 5% of the first $100,000, 4% of the next $300,000, 3% of the next $400,000, and 2% above $800,000, computed on the personal estate received plus proceeds of real estate sold. A $500,000 estate produces $20,000 — an effective 4.0% — but that's coincidental to the brackets, not a flat rate. Get an illustrative estimate with the West Virginia executor fee calculator.
Four brackets, not one flat number
W. Va. Code § 44-4-12a(a): "(1) For the first $100,000, at the rate of five percent; (2) All above $100,000 and not exceeding $400,000, at the rate of four percent; (3) All above $400,000 and not exceeding $800,000, at the rate of three percent; and (4) All above $800,000, at the rate of two percent." The "flat 4%" shorthand people use only happens to be roughly accurate around $500,000 — it's 5.0% at $100,000 and drops to 3.3% at $1,000,000.
Unsold real estate: its own flat 1%
§ 44-4-12a(b): "Personal representatives also shall be allowed a commission of one percent on the value of real estate that is not sold." Real property that gets sold during administration flows into the main tiered scale through its sale proceeds; real property that doesn't get sold is compensated separately, at a flat 1% of its value.
A second 1%, reaching nonprobate property
§ 44-4-12a(b): personal representatives are also allowed 1% on property "not subject to administration but... includable for computing the federal estate tax." This is genuinely unusual — most states' commission statutes stop at what the personal representative formally administers; West Virginia's reaches into certain nonprobate assets too.
Joint and survivorship property: excluded entirely
§ 44-4-12a: "No commission is allowed on joint and survivorship property," whether real or personal — a clean carve-out on the other end.
The will can simply override the whole thing
§ 44-4-12a(f): "Notwithstanding the foregoing, a testator may deviate from the commissions allowed herein by express language in the testator's last will and testament." No renunciation procedure needed — the will's own language controls directly.
Attorney fees: no statutory schedule at all
West Virginia practice: unlike the personal representative's own commission, West Virginia sets no statutory schedule for the estate's attorney fee — that fee is a reasonable amount for the work performed, determined separately.
Worked examples
| Estate value | § 44-4-12a(a) commission | Effective rate |
| $100,000 | $5,000 | 5.0% |
| $500,000 | $20,000 | 4.0% |
| $1,000,000 | $33,000 | 3.3% |
Each figure computed tier by tier and independently cross-checked against outside worked examples. Model your own estate, including unsold real estate, in the calculator.
Estimate for general guidance only, not legal advice. Based on W. Va. Code § 44-4-12a and § 44-4-7. Figures are statutory commissions computed on the described base - confirm exactly what counts with the fiduciary commissioner. Verify with a licensed West Virginia attorney.