Do You Get Paid? Executor and Trustee Compensation in California

Is an executor entitled to a fee in California?

Yes. California sets executor and administrator compensation by statute, on a sliding scale that runs against the gross value of the estate, without any reduction for a mortgage or other debt (Prob. Code §10800). On a $1,000,000 estate, that schedule produces $23,000 for the executor, and the estate’s attorney is entitled to an identical fee under a parallel statute, for $46,000 in ordinary statutory fees before court costs, bond, or any extraordinary compensation (Prob. Code §§10800, 10810). Run the numbers on your estate with our probate fee calculator.

The one thing to remember

You’re entitled to pay for serving. If you’re the executor in a probate, the fee is fixed by a statutory schedule. If you’re a trustee, the standard is reasonable compensation. Either way, taking the fee is a real decision, because the fee is taxable income to you and an inheritance usually isn’t. Make the call deliberately, and put it in front of the family early, not after the checks are cut.

How is the executor’s fee calculated?

If you’re the personal representative in a probate, California sets your fee by a formula, the same schedule the estate’s attorney uses, applied to the gross value of the estate: 4% of the first $100,000, 3% of the next $100,000, 2% of the next $800,000, and 1% of the next $9,000,000 (Prob. Code §§10800, 10810).

On a $1,000,000 estate, the executor’s statutory fee works out to $23,000: $4,000 on the first $100,000, $3,000 on the second $100,000, and $16,000 on the next $800,000. The attorney is entitled to the same $23,000 on top of that, for $46,000 combined. The schedule runs on gross value, so a mortgage on the house doesn’t shrink the fee.

If the estate demands unusual work, such as selling a business, handling litigation, or running a difficult property sale, the personal representative can ask the court for extraordinary fees on top of the statutory amount. Those aren’t automatic; the judge decides whether the work justifies them (Prob. Code §10801).

Figures computed from the Prob. Code §§10800, 10810 statutory schedule, as of 2026. They exclude extraordinary fees, bond, and court costs.

How is a trustee paid if the trust doesn’t say?

Differently than an executor, and by a different rule. If the trust document sets a fee, that provision controls (Prob. Code §15680). If the trust is silent, the trustee is entitled to reasonable compensation under the circumstances, not a percentage pulled from the probate fee schedule, which does not apply to trust administration at all (Prob. Code §15681).

What makes a fee reasonable? Courts look at the time the trustee put in, the skill the job required, the size and complexity of the trust, and the results the trustee got for the beneficiaries. The single best thing a trustee can do is keep contemporaneous records: dates, hours, and what was done. When a beneficiary questions the fee, a clean time log wins the argument, and a vague sense of “it felt like a lot of work” loses it.

The trust document itself can change all of this. It might name a specific fee, set an hourly rate, or cap what the trustee can take. If it does, that controls. Read the instrument before assuming the reasonable-compensation standard applies.

Is money paid to an executor or trustee taxable?

Generally, yes, in a way an inheritance is not. A fiduciary fee is compensation for work performed and is treated as taxable income to the person who receives it (26 U.S.C. §61), while property passing to that same person as a beneficiary generally is not. That difference is why many family members who serve as executor or trustee, and who are also heirs, weigh taking the fee against simply taking their share as an inheritance. Confirm the tax treatment with your CPA before you decide.

Here’s the part people miss. Because the fee is ordinary income, taking it can mean paying tax on money a trustee-beneficiary would otherwise receive tax-free as an inheritance. In that spot, waiving the fee often nets more after tax. The math flips when the trustee is doing the work and siblings are the ones inheriting: taking the fee is legitimate and fair, and it shifts value toward the person who actually did the job.

Whatever the decision, tell the family early. Fee surprises are how administrations turn into fights. Say so at the start, show the records, and there’s rarely a problem.

When does it make sense to hire a professional fiduciary?

Sometimes the right move is to hire a professional fiduciary to serve, or to serve alongside a family member. When the family can’t agree, when the job is too big to do fairly around a day job, or when serving would make one person the target of every sibling’s suspicion, a neutral professional is worth the cost. A professional fiduciary charges a fee too, paid from the estate or trust, and in the right case that fee buys peace.

How to handle your compensation

1. Figure out which hat you’re wearing. Executor of a probate estate, or trustee of a trust? That determines whether a fixed schedule or the reasonable standard applies.
2. Read the instrument for a fee provision. If you’re a trustee, check whether the trust sets, caps, or waives the fee. That language controls over the default rule.
3. Keep time records from day one. Log dates, hours, and tasks as you go. Reconstructing it later is painful and less persuasive if anyone questions the fee.
4. Run the take-or-waive decision with your CPA. If you’re also a beneficiary, compare taking a taxable fee against a larger tax-free inheritance. The right answer is a numbers question.
5. Tell the family before you take anything. Put your intended fee and your records in front of the beneficiaries early. Transparency now prevents a dispute later.

What’s the rule of thumb on taking a fiduciary fee?

Make the call deliberately, and put it in front of the family early, not after the checks are cut.

This is general information about California law, not legal advice, and reading it doesn’t make you a client. What’s reasonable for a trustee depends on the specific facts of your trust, and whether a fee is income and how it’s taxed is a federal tax question best confirmed with your CPA.

For the mechanics of who gets appointed and how an estate moves through the court process, see our probate page. If you’re a new successor trustee sorting out your first duties, our trustee’s first 90 days guide covers what comes due and in what order.

Want this guide as a PDF?

Download the printable version to keep on hand while you sort out your own compensation decision.

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