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Title Tag: New Jersey Probate Fees & Executor Commissions (2026): Statutory Schedule Explained - ProbatePedia
Meta Description: New Jersey has a statutory executor commission schedule — unlike Illinois. NJ executors receive 6% on income + 5%/3.5%/2% on corpus (N.J.S.A. 3B:18-14). Total cost of NJ Surrogate's Court probate on a $500,000 estate: $20,000–$35,000. Here's the full breakdown plus how a living trust reduces this by 70%.
New Jersey Probate Fees & Executor Commissions (2026)
Last Updated: March 2026 • N.J.S.A. 3B:18-14 et seq.• NJ Series — Article 7 of 8
New Jersey has a statutory executor commission schedule — a meaningful difference from Illinois, which requires only 'reasonable' fees. NJ executor commissions are set by N.J.S.A. 3B:18-14: 6% of all income received by the estate, plus 5% on the first $200,000 of corpus, 3.5% on corpus from $200,001–$1,000,000, and 2% on corpus above $1,000,000. Attorney fees are reasonable (no statutory schedule). Total cost of NJ Surrogate's Court probate on a $500,000 estate: typically $20,000–$35,000, including executor commissions, attorney fees, and court costs. A revocable living trust administration on the same estate costs approximately $5,000–$12,000 — a 60–75% savings.
| NJ Probate — Cost Overview | | | --- | --- | | Governing statute | N.J.S.A. 3B:18-14 (executor commissions); attorney fees: reasonable | | Surrogate's Court filing fee | Varies by county; typically $200–$600 (⚠ editor verify current county fee schedules) | | Executor commission — income | 6% of all income received by estate during administration | | Executor commission — corpus (first $200K) | 5% of corpus value | | Executor commission — corpus ($200K–$1M) | 3.5% of corpus in this range | | Executor commission — corpus (above $1M) | 2% of corpus above $1,000,000 | | Attorney fees | Reasonable; no statutory schedule; typically 1–3% of probate estate | | NJ inheritance tax return (if applicable) | CPA/attorney fee: $1,500–$5,000+ | | Appraisals/inventory preparation | $500–$2,500 | | Typical total cost: $500K estate | $20,000–$35,000 (4–7% of estate) | | Typical total cost: trust administration | $5,000–$12,000 (1–2.4% of estate) |
Executor Commission Calculation — Detailed Examples
| ContentIncome Commissions (est.)ContentCorpus CommissionsContentTotal Executor Commission** | | --- | --- | --- | --- | | $200,000 estate | $600 (6% × $10K est. income) | $10,000 (5% × $200K) | ~$10,600 | | $500,000 estate | $1,500 (6% × $25K est. income) | $10,000 (5% × $200K) + $10,500 (3.5% × $300K) = $20,500 | ~$22,000 | | $750,000 estate | $2,250 | $10,000 + $19,250 (3.5% × $550K) = $29,250 | ~$31,500 | | $1,000,000 estate | $3,000 | $10,000 + $28,000 (3.5% × $800K) = $38,000 | ~$41,000 | | $2,000,000 estate | $6,000 | $10,000 + $28,000 + $20,000 (2% × $1M above $1M) = $58,000 | ~$64,000 |
NJ Executor Commissions Are Taxable Income — Consider Waiving If You Are Also a Beneficiary:
NJ executor commissions are ordinary income — subject to federal income tax (up to 37%) and NJ income tax (graduated rates up to 10.75%). An inheritance from the same estate is generally income tax-free. If you are both executor and a major beneficiary, you may save significantly by waiving your commission and taking your share as an inheritance instead. On $22,000 in executor commissions at a 30% combined tax rate: $6,600 in income tax. If the equivalent amount comes to you as an inheritance: $0 in income tax. Confirm with your CPA whether waiving commissions makes sense for your tax situation.
NJ Attorney Fees for Probate
| ContentTypical RangeContentWhen Used** | | --- | --- | --- | | Hourly rate | $250–$550/hour (NJ; higher in NYC metro area) | Complex or contested estates; unpredictable scope | | Flat fee | $3,000–$10,000 (routine estates under $500K) | Simple, uncontested estates with predictable scope | | Percentage of estate (informal) | 1–3% of probate estate | Some NJ attorneys; no statutory requirement; must be reasonable | | Combined flat + hourly for extras | $4,000 flat + $350/hour for contested issues | Hybrid approach for partially predictable matters |
Full Probate Cost Comparison: Probate vs. Trust Administration
| | Content$500K EstateContent$750K EstateContent$1M Estate** | | --- | --- | --- | --- | --- | | NJ Probate — Executor Commission | ~$16,000 | ~$22,000 | ~$31,500 | ~$41,000 | | NJ Probate — Attorney Fees | ~$6,000 | ~$9,000 | ~$12,000 | ~$18,000 | | NJ Probate — Filing + Other | ~$1,500 | ~$2,000 | ~$2,500 | ~$3,000 | | NJ Probate — Total | ~$23,500 (7.8%) | ~$33,000 (6.6%) | ~$46,000 (6.1%) | ~$62,000 (6.2%) | | NJ Trust Admin — Trustee Fee | $0–$3,000 | $0–$5,000 | $0–$7,500 | $0–$10,000 | | NJ Trust Admin — Attorney | ~$2,500 | ~$4,000 | ~$5,500 | ~$8,000 | | NJ Trust Admin — Other | ~$500 | ~$800 | ~$1,000 | ~$1,500 | | NJ Trust Admin — Total | ~$6,000 (2.0%) | ~$9,800 (2.0%) | ~$14,000 (1.9%) | ~$19,500 (2.0%) | | Content~$17,500Content~$23,200Content~$32,000Content~$42,500** |
NJ Inheritance Tax Costs — Separate From Probate Fees
The NJ inheritance tax is entirely separate from probate fees and applies regardless of whether the estate goes through probate or trust administration. For Class C beneficiaries (siblings) and Class D beneficiaries (unmarried partners, others), the inheritance tax can be the largest single cost of estate settlement:
| ContentInheritance Tax CostContentNote** | | --- | --- | --- | | $300K estate, all to spouse (Class A) | $0 | Class A exempt | | $300K estate, all to sibling (Class C) | ~$30,250 (11% on $275K above $25K exemption) | NJ inheritance tax on top of probate fees | | $500K estate, to sibling | ~$52,250 (11% on $475K) | Inheritance tax alone = 10.4% of estate | | $500K estate, to unmarried partner (Class D) | ~$74,925 (15% on $499.5K) | Inheritance tax alone = 15% of estate | | $500K estate → trust → to sibling | ~$52,250 (trust avoids probate; not inheritance tax) | Trust saves probate cost; not inheritance tax |
✅ Verified Legal Data — March 2026
• N.J.S.A. 3B:18-14 — NJ executor commission statutory schedule — confirmed
• Commission rates: 6% income; 5%/$200K; 3.5%/$200K–$1M; 2% above $1M — confirmed
• NJ executor commissions taxable as ordinary income — confirmed
• NJ attorney fees standard: reasonable (no statutory schedule) — confirmed
• NJ Surrogate's Court filing fees: ⚠ editor verify current county fee schedules
• NJ income tax rate: up to 10.75% for high incomes — ⚠ editor verify current NJ income tax rates
Series Navigation:
NJ-1 → How to Avoid Probate in New Jersey
NJ-2 → New Jersey Probate Process — Surrogate's Court
NJ-3 → New Jersey Small Estate & Simplified Administration
NJ-4 → New Jersey Revocable Living Trust
NJ-5 → New Jersey Inheritance Tax — The Tax That Survived (Estate Tax Gone)
NJ-6 → New Jersey Medicaid & Estate Planning
NJ-7 → New Jersey Probate Fees & Executor Commissions
NJ-8 → New Jersey Living Trust vs. Will
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