New York Executor Commissions Under SCPA §2307

SCPA §2307 sets commissions of 5% on the first $100,000, 4% on the next $200,000, 3% on the next $700,000, 2.5% on the next $4 million and 2% above $5 million. One half of the rate applies to property received and the other half to property paid out, so an estate that receives and distributes $200,000 earns $9,000. Assets that pass outside the will, such as joint accounts and life insurance, generally aren't part of the base, and a will can set a different fee.

Last reviewed 2026-10-29. General information, not legal or tax advice. Check your state's probate code, the will, or a probate attorney.