California · Calculator
California Executor Fee Calculator
Statutory compensation for a California personal representative and the estate's attorney under Probate Code §§10800 and 10810, computed tier by tier.
The schedule
For ordinary services, the personal representative receives compensation based on the value of the estate accounted for (Prob. Code §10800(a)):
- 4% of the first $100,000
- 3% of the next $100,000
- 2% of the next $800,000
- 1% of the next $9,000,000
- 0.5% of the next $15,000,000
- above $25,000,000, a reasonable amount determined by the court
The attorney for the personal representative receives compensation on the same schedule and the same base (§10810). The two are computed separately, so an estate pays both.
The base
The value of the estate accounted for is the appraisal value of the property in the inventory, plus gains over the appraisal value on sales, plus receipts, less losses from the appraisal value on sales, without reference to encumbrances or other obligations on estate property (§10800(b); the same definition is in §10810(b)).
How the calculation goes in a petition
A petition for statutory commissions or attorney fees must state the amount payable and set out the estate accounted for and the calculation, in substantially the form California Rules of Court, rule 7.705(a) gives: inventory and appraisal, receipts excluding principal, gains on sales, less losses on sales, for the total base; then each tier with the amount in it and the product, for the total. The table above follows that layout. If the account was waived, rule 7.705(b) says the basis for the computation goes in the petition in the same form, with detailed schedules of receipts and of gains and losses on sales when the base is anything other than the inventory and appraisal.
Because the rule's form lists receipts excluding principal, don't enter the proceeds of selling inventoried property as receipts: that property is already in the inventory figure, and the sale adds only its gain or subtracts its loss.
Worked example
An estate with a $500,000 inventory and no sales or other receipts has a base of $500,000. The personal representative's compensation is 4% of $100,000 ($4,000) plus 3% of $100,000 ($3,000) plus 2% of the remaining $300,000 ($6,000): $13,000. The attorney's statutory compensation is also $13,000, for $26,000 in all.
What this calculator doesn't cover
- Extraordinary services. The court may allow additional compensation for extraordinary services by the personal representative or the attorney, in an amount it determines is just and reasonable (§10801(a), §10811(a)). That is for the court and isn't estimated here.
- The rest of the part. Sections 10800 and 10810 apply "subject to the provisions of this part." Other sections of the same part can change the result in a particular estate; this calculator applies only the two schedules.
- Trusts. These schedules are for decedents' estates. A trustee's compensation isn't set by them.
Frequently asked questions
What percentage does an executor get in California?
There is no single percentage. Probate Code §10800(a) sets a sliding scale on the value of the estate accounted for: 4% of the first $100,000, 3% of the next $100,000, 2% of the next $800,000, 1% of the next $9,000,000 and 0.5% of the next $15,000,000, with a reasonable amount set by the court above $25,000,000. On a $500,000 estate that comes to $13,000, which is 2.6% of the base.
Is the attorney's fee the same as the executor's fee?
For ordinary services, yes in amount. Probate Code §10810 gives the attorney for the personal representative compensation on the same schedule and the same base as §10800. The two are separate, so an estate that pays both pays the amount twice.
Are extraordinary fees included?
No. The court may allow additional compensation for extraordinary services by the personal representative (§10801(a)) or the attorney (§10811(a)) in an amount it determines is just and reasonable. This calculator covers only the statutory schedule for ordinary services.