Quick answer: Wisconsin's default commission is 2% of the property the personal representative is accountable for — but the base is net of mortgages and liens on that property, then adjusted upward for any net principal gains realized during administration. Under Wis. Stat. § 857.05(2), a $350,000 property with a $50,000 mortgage and $10,000 in net gains produces a $310,000 base, and a $6,200 commission — not $7,000. Get your own estimate with the Wisconsin executor fee calculator.
Why the base matters as much as the rate
Wis. Stat. § 857.05(2): commissions are computed "on the inventory value of the property for which the personal representative is accountable less any mortgages or liens plus net principal gains in the estate proceedings" at 2%. Most states apply a percentage to gross value or to receipts and disbursements; Wisconsin nets out debt secured against the property first, then layers in any appreciation (or loss) realized while the estate was being administered.
The rate can change — with a written agreement
The 2% default gives way to "a rate that the decedent and the personal representative, or the persons who receive the majority interest in the estate and the personal representative, agree to in writing." That's two distinct paths to a different rate: an agreement made with the decedent while they were alive, or an agreement made with the heirs holding the majority interest, after death.
Extraordinary services: an addition, not a replacement
§ 857.05(2): the court may allow "such further sums in cases of unusual difficulty or extraordinary services as the court determines reasonable" — on top of the 2% commission, not instead of it. There's no fixed formula for this amount; it's left to the court's judgment based on what actually happened during administration.
Personal representative and attorney, together
§ 857.05(3); Sherman v. Hagness, 195 Wis. 2d 225 (Ct. App. 1995): if the personal representative (or their law firm) also serves as the estate's attorney, the court may allow either the commission or attorney fees — not automatically both — unless the will authorizes both, in which case the court must allow both. Even when combined, Sherman confirms attorney billing rates can't be charged for ordinary, nonprofessional executor tasks.
Worked examples
| Inventory value | Mortgages/liens | Net gains | Base | 2% commission |
|---|
| $200,000 | $0 | $0 | $200,000 | $4,000 |
| $350,000 | $50,000 | $10,000 | $310,000 | $6,200 |
| $600,000 | $200,000 | $0 | $400,000 | $8,000 |
Independently verified figures. Model your own liens and gains in the calculator.
Estimate for general guidance only, not legal advice. Based on Wis. Stat. ยง 857.05, Sherman v. Hagness, and Matter of Estate of Huehne. The commission base is net of mortgages/liens, plus net principal gains; a different rate can apply by written agreement. Extraordinary-service compensation is separate from the base commission. Verify with the probate court or a licensed Wisconsin attorney.