Executors and trustees are paid under two different systems, and which one applies depends on how the estate is set up. On a $1,000,000 estate that goes through probate, the executor’s statutory fee is $23,000 and the estate’s attorney is entitled to another $23,000, while a trustee of a living trust has no statutory percentage at all. A probate executor or administrator (the personal representative) earns a statutory fee set by a fixed percentage of the estate’s value (Prob. Code §10800). A trustee of a living trust is paid as the trust document specifies (Prob. Code §15680), or, if the trust is silent, “reasonable compensation under the circumstances” (Prob. Code §15681) (current as of 2026).
A probate executor is paid by formula on the estate’s gross value
If you’ve been asked to serve as executor, the formula tells you what you’re entitled to. An executor or administrator handles a probate, the court-supervised process of settling a decedent’s estate, and California sets their ordinary compensation by statute, as a sliding percentage of the “value of the estate accounted for” (Prob. Code §10800):
- 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
- For estates above $25,000,000, a reasonable amount set by the court
Debt on the house doesn’t lower the fee, so a family with a large mortgage pays as if it had none. The percentage runs on the gross value of the estate, with no mortgage offset. A house appraised at $1,000,000 with a $600,000 mortgage still generates fees on the full $1,000,000.
On a $1,000,000 estate the formula gives the executor $23,000. Worked example: 4% of the first $100,000 = $4,000; 3% of the next $100,000 = $3,000; 2% of the next $800,000 = $16,000. Total ordinary executor fee = $23,000.
| Tier | Fee |
|---|---|
| 4% of the first $100,000 | $4,000 |
| 3% of the next $100,000 | $3,000 |
| 2% of the next $800,000 | $16,000 |
| Total ordinary executor fee | $23,000 |
The statutory cost doubles, because the estate’s attorney is entitled to the same statutory amount separately (Prob. Code §10810), which makes the executor’s fee half of the statutory cost to the estate. On a $1,000,000 estate the executor gets $23,000 and the attorney gets another $23,000, $46,000 in statutory fees before court costs. Extraordinary services, such as litigation or selling real property, can add more at the court’s discretion.
A trustee is paid by the trust’s terms, and the Probate Code sets no percentage
If you’ve been asked to serve as trustee, the trust document’s terms control your pay, and no percentage applies. A trustee administers a living trust, which usually avoids probate entirely, so the §10800 schedule never applies. Instead:
- Trust terms control. If the trust document sets the trustee’s compensation, the trustee is paid in accordance with the instrument (Prob. Code §15680). The court can adjust it in limited circumstances, such as when duties turn out to be substantially different from what was contemplated.
- If the trust is silent, “reasonable compensation.” Where the trust does not specify, the trustee is entitled to reasonable compensation under the circumstances (Prob. Code §15681). There is no statutory percentage.
A flat “1–2% of trust assets” for trustees isn’t in the code. At most it is a rule of thumb some practitioners use for what counts as “reasonable.” Automated tools also frequently apply the §10800 probate percentages to trustees, which is wrong: trustees are governed by §§15680 and 15681, not by a percentage.
| Executor or administrator (probate) | Trustee (living trust) | |
|---|---|---|
| How compensation is set | Statutory percentage of the estate’s gross value | As the trust document specifies; if it’s silent, reasonable compensation under the circumstances |
| Statute | Prob. Code § 10800 | Prob. Code §§ 15680 and 15681 |
| Statutory percentage? | Yes, a sliding scale starting at 4% | No |
| Mortgage offset | None; the percentage runs on the gross value | Not applicable |
| Extra pay for extra work | Extraordinary compensation at the court’s discretion (Prob. Code § 10801) | The court can allow more or less if duties differ substantially from what the trust contemplated |
A funded living trust takes the estate out of the executor-fee system
If you’re deciding how to set up an estate, the choice between probate and a trust also sets how the person serving is paid. A properly funded living trust generally avoids probate, so the statutory executor and attorney fees never apply (Prob. Code §§10800 and 10810). The successor trustee is instead paid under the trust terms or reasonable compensation (Prob. Code §§15680, 15681), which is typically far less than the combined statutory probate fees. The gross-value rule is the part that surprises many families, and it is a common reason trust-based planning saves money.
Frequently asked questions
How much does an executor get paid in California?
An executor earns a statutory percentage of the estate’s gross value: 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 (Prob. Code §10800). On a $1,000,000 estate that is $23,000. The estate’s attorney is entitled to the same amount separately (Prob. Code §10810).
How much does a trustee get paid in California?
A trustee is paid whatever the trust document specifies (Prob. Code §15680). If the trust says nothing about compensation, the trustee is entitled to reasonable compensation under the circumstances (Prob. Code §15681). There is no statutory percentage for trustees, the probate executor schedule in Prob. Code §10800 does not apply to trust administration.
Do the executor and the attorney share one fee?
No. The executor’s statutory fee and the estate attorney’s statutory fee are calculated on the same schedule but paid separately. Each is entitled to the full amount (Prob. Code §§10800, 10810). On a $1,000,000 estate that is $23,000 to the executor and another $23,000 to the attorney, $46,000 total, before court costs and any extraordinary fees.
Is the executor fee based on the net or gross estate?
Gross. The statutory percentage runs on the “value of the estate accounted for” without a mortgage offset (Prob. Code §10800). A home appraised at $1,000,000 with a $600,000 loan still generates fees on the full $1,000,000, not on the $400,000 of equity. This surprises many families and is a common reason trust-based planning saves money.
Can an executor or trustee get paid more for extra work?
Yes. An executor can receive additional “extraordinary” compensation for services beyond ordinary administration, such as litigation, tax matters, or selling real property, at the court’s discretion (Prob. Code §10801). For a trustee, the court can allow more or less than the trust specifies on a proper showing that the duties differ substantially from what the trust contemplated (Prob. Code §15680).
Does a living trust avoid these executor fees?
Usually yes. A properly funded living trust generally avoids probate, so the statutory executor and attorney fees under Prob. Code §§10800 and 10810 never apply. The successor trustee is instead paid under the trust terms or reasonable compensation (Prob. Code §§15680, 15681), which is typically far less than the combined statutory probate fees.
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