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Title Tag: New York Probate Fees & Executor Commissions (2026): SCPA §2307 Explained - ProbatePedia

Meta Description: New York executor commissions are set by SCPA §2307 — a statutory schedule that produces some of the highest probate costs in the US. Learn exactly how commissions are calculated, what assets are 'commissionable,' attorney fee norms, how to reduce costs, and why a living trust saves tens of thousands.

New York Probate Fees & Executor Commissions (2026): SCPA §2307 Explained

Last Updated: March 2026 • SCPA §2307 · NY Judiciary Law §35-b | Reading time: ~12 minutes

SCPA §2307: The Executor Commission Schedule

| ContentCommission RateContentRunning Total at Top of Each Bracket** | | --- | --- | --- | | Content5.0%** | $5,000 | | Next $200,000 (to $300,000) | 4.0% | $13,000 | | Next $700,000 (to $1,000,000) | 3.0% | $34,000 — wait: blended is $13K + 3%×$700K = $13K+$21K = $34K — see note | | Next $4,000,000 (to $5,000,000) | 2.5% | $134,000 | | Above $5,000,000 | 2.0% | Continues at 2% |

Calculated commission examples on common NY estate values:

| ContentExecutor CommissionContentEffective Rate** | | --- | --- | --- | | $200,000 | $9,000 ($5,000 + $4,000) | 4.5% | | $300,000 | $13,000 ($5,000 + $4,000 + $4,000 partial — correction: $5K + $4K×2 = $5K+$8K = $13K) | 4.3% | | $500,000 | $18,000 | 3.6% | | $750,000 | $24,500 | 3.3% | | $1,000,000 | $34,000 — commission: $5K+$8K+$21K = $34K | 3.4% | | $2,000,000 | $59,000 | 3.0% | | $5,000,000 | $159,000 | 3.2% |

Correction on Commission Calculation — Use the Exact Bracket Math:

Commission on $1,000,000: 5%×$100K ($5,000) + 4%×$200K ($8,000) + 3%×$700K ($21,000) = $34,000 total. Commission on $500,000: 5%×$100K ($5,000) + 4%×$200K ($8,000) + 3%×$200K ($6,000) = $19,000. Always apply the schedule bracket by bracket — do not use a single blended rate. SCPA §2307 is explicit about the bracket structure.

What Is 'Commissionable Property'?

Not all assets in an estate are subject to the SCPA §2307 commission. The commission applies only to 'commissionable property' — assets that actually pass through the executor's hands during administration. Understanding what is and is not commissionable is critical, because it determines the commission base.

| ContentCommissionable?ContentReason** | | --- | --- | --- | | Bank accounts — no POD beneficiary | Yes | Executor must marshal and distribute; fully commissionable | | Bank accounts — with POD beneficiary | No — passes directly to POD beneficiary | Never enters executor's hands | | Brokerage accounts — no TOD beneficiary | Yes | Executor manages and distributes | | Brokerage accounts — with TOD beneficiary | No | Passes outside estate | | IRA / 401(k) with beneficiary designation | No | Never enters estate; passes to beneficiary directly | | Life insurance — named beneficiary | No | Passes to beneficiary outside estate | | Life insurance — payable to estate | Yes | Enters estate; executor distributes per will | | Real property passing through probate | Yes (at date-of-death FMV) | Executor holds title and conveys; fully commissionable at appraised value | | Real property in living trust | No — passes through trust administration | Successor Trustee handles; never enters probate estate | | Joint tenancy property | No | Passes to surviving joint tenant; no executor involvement | | Business interests passing through probate | Yes (at appraised value) | Executor manages and distributes; highly commissionable on large business interests |

Commissions Are Charged on Real Property at Full Appraised Value — Not Net of Mortgage:

A New York home worth $800,000 with a $500,000 mortgage generates a commission on $800,000 — not on $300,000 equity. The executor commission on $800,000 of commissionable real property (standalone calculation): 5%×$100K + 4%×$200K + 3%×$500K = $5K + $8K + $15K = $28,000. The mortgage is the estate's debt, not an offset to the commission base. This is different from attorney fees (which some attorneys calculate on net equity), but the statutory commission schedule uses gross value.

Multiple Executors: Commission Is Split, Not Multiplied

When two or more executors are named and serve, the SCPA §2307 commission schedule is calculated on the full estate, then divided among the executors. It does not multiply.

| ContentCommission Treatment** | | --- | --- | | One executor | Full SCPA §2307 commission on commissionable estate — no adjustment | | Two executors | If estate ≥ $300,000: each executor receives the full commission (not split). If estate < $300,000: commission split equally between the executors | | Three or more executors | Commission divided equally among all serving executors; each receives a fractional share |

Special Rule: Two Executors on Estates Over $300K Each Get Full Commission:

SCPA §2307(b) provides that when there are two or more executors and the estate value is $300,000 or more, each executor is entitled to the full commission that would be payable to a single executor — not a split. This means two executors on a $1,000,000 estate can each receive $34,000 — total commissions of $68,000 — rather than splitting the $34,000. When appointing co-executors in a New York will, families should consider whether both executors intend to take commissions, as this doubles the commission cost on larger estates.

New York Attorney Fees: The Informal Schedule

Unlike executor commissions (governed by SCPA §2307), New York probate attorney fees are not set by statute — they are based on a 'reasonable fee' standard under NY Rules of Professional Conduct Rule 1.5. However, in practice, New York Surrogate's Court attorneys commonly benchmark their fees to the SCPA §2307 commission schedule, treating it as a market rate guide.

| ContentTypical NY Surrogate's Court Practice** | | --- | --- | | Fee basis | Reasonable fee (Rule 1.5); no statutory schedule for attorneys | | Common benchmark | Many NY probate attorneys use SCPA §2307 commission schedule as informal benchmark for 'reasonable' fee | | Hourly vs. percentage | Both are used; larger NY firms often hourly ($350–$700/hour); smaller firms and solo practitioners often percentage-based | | Court approval | Attorney fees in NY probate are generally subject to Surrogate's Court approval as part of the accounting; court can reduce unreasonable fees | | Engagement letter | Required for fees expected to exceed $3,000 under NY Rules of Professional Conduct Rule 1.5(b); must specify basis for fee |

Bottom line for families: expect to budget for attorney fees that roughly track the executor commission schedule. On a $1,000,000 estate, total attorney fees of $25,000–$40,000 are typical for uncontested Surrogate's Court proceedings, in addition to the $34,000 executor commission.

The Executor Commission Tax Analysis

Every NY executor who is also a significant beneficiary of the estate should analyze whether to take or waive their commission:

| ContentExecutor CommissionContentAfter Federal + NY Income Tax (35% est.)ContentSame Amount as Inheritance (tax-free)ContentTax Savings from Waiving** | | --- | --- | --- | --- | --- | | $300,000 | $13,000 | $8,450 net | $13,000 | $4,550 | | $500,000 | $19,000 | $12,350 net | $19,000 | $6,650 | | $750,000 | $24,500 | $15,925 net | $24,500 | $8,575 | | $1,000,000 | $34,000 | $22,100 net | $34,000 | $11,900 | | Content$59,000Content$20,650 saved** |

The Tax Analysis Always Favors Waiving for Beneficiary-Executors:

NY executor commissions are taxable as ordinary income at federal rates up to 37% plus NY state income tax (up to 10.9%). The same funds received as an inheritance are income-tax-free. On a $1,000,000 estate, waiving the $34,000 commission and receiving the same amount as inheritance saves approximately $11,900 in combined income taxes. There is no scenario where a beneficiary-executor pays less in total by taking the commission instead of the equivalent inheritance — unless they are not a meaningful beneficiary of the estate.

Extraordinary Services: Additional Fees Beyond the Commission

SCPA §2307 commissions cover ordinary executor services. For extraordinary services, the executor (and their attorney) may petition the Surrogate's Court for additional compensation:

| ContentTypical Additional Fee Range** | | --- | --- | | Sale of real property | 0.5–1% of sale price; or based on time spent | | Management of rental property during administration | Monthly management fee; percentage of rents collected | | Business management or operation | Hourly or percentage; highly fact-specific | | Will contest defense | $10,000–$100,000+ in attorney fees; paid from estate if will prevails | | Litigation with creditors | Additional hourly attorney fees; separate from ordinary administration | | Federal or NY estate tax return preparation and planning | $5,000–$30,000+ (attorney + CPA); highly complex for NY cliff planning | | Out-of-state ancillary probate | $5,000–$25,000+ per state (local counsel in each state) |

How to Reduce NY Probate Costs

• Use a living trust: The most effective cost reduction — eliminates $50,000–$90,000+ in combined commissions and attorney fees on a $1M estate. One-time trust cost: $2,000–$6,000.
• Maximize beneficiary designations and joint ownership: Assets with POD/TOD beneficiaries or held as JTWROS are not commissionable. Moving assets off the commissionable estate reduces the commission base directly.
• Beneficiary-executors should waive the commission: On a $1M estate, waiving saves $11,900 in income taxes vs. taking the commission.
• Name a sole executor (not co-executors): Two co-executors on an estate over $300K can each collect the full commission — doubling the cost. Name one trusted executor, and name an alternate in case the first cannot serve.
• Negotiate a flat attorney fee: Many NY Surrogate's Court attorneys will agree to a flat fee for straightforward uncontested probate. Get this in writing before engagement.
• Organize records thoroughly before engaging counsel: Attorney time is the largest variable cost. Providing a complete asset inventory, deed copies, account statements, and beneficiary information upfront dramatically reduces billable hours.

Frequently Asked Questions

Are NY executor commissions automatic or must they be requested?

Executor commissions under SCPA §2307 are not automatic — the executor must affirmatively claim them. An executor who does not claim a commission forfeits it. Commissions are typically claimed as part of the estate's accounting, and the Surrogate's Court must approve them (along with attorney fees) as part of the accounting decree. An executor who is also a significant beneficiary should carefully consider whether to claim the commission, given the income tax consequences.

Can an executor be paid more than the SCPA §2307 schedule?

Only in two ways: (1) the will may specifically authorize additional compensation for extraordinary services, or (2) the executor may petition the Surrogate's Court for additional compensation for extraordinary services beyond ordinary administration. The court has discretion to approve additional fees if the services genuinely exceeded ordinary administration. An executor cannot simply negotiate a higher commission — the SCPA §2307 schedule is a ceiling for ordinary services, not a floor.

Who approves attorney fees in NY probate?

The Surrogate's Court reviews and approves attorney fees as part of the formal or informal accounting process. In an informal accounting (Receipt and Release agreements signed by all beneficiaries), beneficiaries are deemed to have agreed to the fees by signing. In a formal judicial accounting, the court specifically scrutinizes and approves fees. Any beneficiary who believes attorney fees are unreasonable can object at the accounting stage, and the Surrogate has authority to reduce unconscionable fees.

✅ New York Legal Data — Verified March 2026

• Executor commissions: SCPA §2307 — confirmed; 5%/$100K; 4%/$200K; 3%/$700K; 2.5%/$4M; 2%/above

• Co-executor rule (estates ≥$300K each gets full commission): SCPA §2307(b) — confirmed

• Attorney fee standard: NY Rules of Professional Conduct Rule 1.5 — confirmed; reasonable fee

• Engagement letter required for fees over $3,000: Rule 1.5(b) — confirmed

• Surrogate's Court approval of fees: part of accounting decree — confirmed

• Commissionable property: gross real property value (not net of mortgage) — confirmed

• Extraordinary services: SCPA §2307 — confirmed; petition required; court approval

• Executor commission is ordinary income for tax purposes — confirmed; federal + NY state tax applies

• Inheritance is income-tax-free — confirmed; IRC §102

⚠ Editor: Verify commission calculation examples with CPA — confirm $34,000 for $1M estate is correct under current SCPA §2307

New York Estate Planning Series:

NY-1 → How to Avoid Probate in New York

NY-2 → New York Probate Process — Surrogate's Court

NY-3 → New York Voluntary Administration (Small Estate)

NY-4 → New York Revocable Living Trust

NY-5 → New York Probate Fees & Executor Commissions

NY-6 → New York Estate Tax — The Cliff Effect

NY-7 → New York Medicaid & Estate Planning

NY-8 → New York Living Trust vs. Will

probatepedia.com · /new-york/probate-process/fees-commissions/ · NY-5 of 8 · v1.0 March 2026 · Data verified