How Much Does an Executor Get Paid in Ohio? Fee Schedule Explained

How much does an executor get paid in Ohio? It is one of the first questions people ask when they are named executor of an estate, and it is a fair one. Serving as executor is a big commitment that can consume hundreds of hours over six months to a year or more. For an overview of the entire process, see our Ohio probate guide. Ohio law recognizes this by establishing a statutory fee schedule that compensates executors based on the value of the estate they administer.

This guide breaks down exactly how Ohio executor compensation works, with detailed calculations at common estate sizes, so you know what to expect whether you are serving as executor or you are a beneficiary wondering how much of the estate goes to fees.

Ohio's Statutory Executor Fee Schedule

Ohio Revised Code Section 2113.35 establishes the following fee schedule for executors (called "fiduciaries" in Ohio law):

Estate Value	Fee Percentage
First $100,000	4%
Next $300,000 (from $100,001 to $400,000)	3%
Over $400,000	2%

These percentages apply to the total value of the estate's personal property plus any real property that the executor is authorized to administer. The court calculates the fee on a tiered basis, similar to how income tax brackets work. You do not pay 4% on the entire estate; you pay 4% on the first $100,000, then 3% on the next $300,000, and so on.

Detailed Fee Calculations

Let us walk through the math at four common estate sizes.

Example 1: $100,000 Estate

Tier	Amount	Rate	Fee
First $100,000	$100,000	4%	$4,000
Total Executor Fee			$4,000

At this estate size, the executor receives $4,000 for their work. For a straightforward estate that takes six months to settle, this works out to roughly $667 per month, or about $20 per hour if you spend 200 hours on the estate (a reasonable estimate for a simple administration).

Example 2: $250,000 Estate

Tier	Amount	Rate	Fee
First $100,000	$100,000	4%	$4,000
Next $150,000	$150,000	3%	$4,500
Total Executor Fee			$8,500

For a $250,000 estate, the executor receives $8,500. This is a more realistic fee for the work involved, which may include managing a home sale, dealing with multiple financial institutions, and handling creditor claims.

Example 3: $500,000 Estate

Tier	Amount	Rate	Fee
First $100,000	$100,000	4%	$4,000
Next $300,000	$300,000	3%	$9,000
Next $100,000	$100,000	2%	$2,000
Total Executor Fee			$15,000

Half-million dollar estates are common in Ohio when you factor in a home, retirement accounts payable to the estate, and other assets. The $15,000 fee reflects the heavy responsibility involved.

Example 4: $1,000,000 Estate

Tier	Amount	Rate	Fee
First $100,000	$100,000	4%	$4,000
Next $300,000	$300,000	3%	$9,000
Remaining $600,000	$600,000	2%	$12,000
Total Executor Fee			$25,000

For a million-dollar estate, the executor fee is $25,000. This may seem like a lot, but consider: the executor is personally responsible for managing a million dollars in assets, filing tax returns, handling creditor claims, and distributing assets correctly. You may also need to post a surety bond and potentially handle probate without a lawyer for certain tasks, all while being held to a fiduciary standard that can result in personal liability for mistakes.

Quick Reference Table

Estate Value	Executor Fee	Fee as % of Estate
$50,000	$2,000	4.00%
$100,000	$4,000	4.00%
$150,000	$5,500	3.67%
$200,000	$7,000	3.50%
$250,000	$8,500	3.40%
$300,000	$10,000	3.33%
$400,000	$13,000	3.25%
$500,000	$15,000	3.00%
$750,000	$20,000	2.67%
$1,000,000	$25,000	2.50%
$2,000,000	$45,000	2.25%

Use our Ohio fee calculator to calculate the exact fee for any estate size.

What Estate Value Is the Fee Based On?

You calculate the executor fee based on the value of assets that actually pass through the executor's hands. This includes:

Included in the fee calculation:

Bank accounts in the decedent's name
Investment accounts in the decedent's name
Real property administered by the executor
Personal property
Business interests
Any other asset the executor collects and manages

Typically NOT included:

Assets that pass by beneficiary designation (life insurance, retirement accounts with named beneficiaries)
Joint accounts with right of survivorship
Transfer-on-death designated assets
Trust assets

This distinction matters. A person with $2 million in total assets might have a probate estate of only $500,000 if the rest passes through beneficiary designations and joint accounts. The executor fee would be based on $500,000, not $2 million.

Extraordinary Fees

When Extraordinary Fees Apply

The statutory fee schedule covers "ordinary" executor duties during full administration. When the executor performs work beyond the usual scope, the court may award additional "extraordinary" fees.

Common situations warranting extraordinary fees:

Litigation: Defending the estate against lawsuits, will contests, or creditor disputes
Business management: Operating or winding down the decedent's business
Real estate management: Managing rental properties or complex real estate transactions
Tax disputes: Handling IRS audits or tax controversies
Complex accounting: Estates with many assets, accounts, or transactions
Family disputes: Managing contentious situations among beneficiaries

How Extraordinary Fees Are Determined

Extraordinary fees are not automatic. The executor must:

Petition the court for additional compensation
Detail the extraordinary services performed
Provide time records or other documentation
Justify why the statutory fee is insufficient

The court has discretion to approve, reduce, or deny the request. Extraordinary fees are typically calculated on an hourly basis, based on the reasonable value of the services provided.

How Much Are Extraordinary Fees?

There is no fixed schedule for extraordinary fees. Courts consider:

The nature and complexity of the work
The time spent
The skill required
The results obtained
The going rate for similar professional services

Hourly rates for extraordinary executor services typically range from $25-$75 per hour for non-professional executors and higher for professional fiduciaries.

Attorney Fees in Ohio Probate

How Attorney Fees Relate to Executor Fees

In Ohio, the estate typically pays both the executor's fee and the attorney's fee. These are separate charges. Unlike some states (like California), Ohio does not have a statutory attorney fee schedule. Attorney fees must be "reasonable" as determined by the court.

What Attorneys Typically Charge

Ohio probate attorneys typically charge:

Hourly rates: $200-$400 per hour
Flat fees: Some attorneys offer flat-fee arrangements for straightforward estates
Percentage-based: Some attorneys charge a percentage similar to the executor fee schedule

The total attorney fee often roughly equals the executor fee, though it can be more or less depending on the estate's complexity and the attorney's billing method.

Combined Cost Example

For a $500,000 estate:

Executor fee: $15,000
Attorney fee: $10,000-$20,000 (varies)
Court costs: $500-$1,000
Total estimated fees: $25,500-$36,000

For a detailed estimate of all probate costs, see our Ohio executor duties guide.

When Executors Waive Their Fee

Why Waive?

Many family members who serve as executor choose to waive their fee. Common reasons:

They are also a beneficiary and want to maximize the inheritance
They feel uncomfortable taking money from a loved one's estate
The fee is modest relative to their inheritance
Tax considerations (executor fees are taxable income; inheritance generally is not)

Tax Implications of Waiving vs. Accepting

If you accept the fee:

The fee is taxable income to you (reported on your personal tax return)
The fee is deductible by the estate (reducing the estate's taxable income)
You pay income tax and self-employment tax on the fee

If you waive the fee:

Your inheritance increases by the amount of the waived fee
Inheritance is generally not subject to income tax
The estate loses the deduction for executor fees

In many cases, waiving the fee results in a better after-tax outcome for executor-beneficiaries. Consult a tax advisor for your specific situation.

How to Waive

If you choose to waive your fee, file a written waiver with the probate court. You can waive all or part of the fee. You can also accept the fee during the estate administration and waive any remaining amount at closing.

Co-Executors: How Fees Are Split

When multiple executors serve together, Ohio law requires them to split the statutory fee. The total fee does not increase just because there are multiple executors.

How the Split Works

Two co-executors typically split the fee equally (50/50)
Three co-executors split it three ways (33/33/33)
The court may approve an unequal split based on the work performed

Should You Serve as Co-Executor?

Co-executor arrangements can work well when the executors cooperate. They can be problematic when:

The co-executors disagree on decisions
One executor does most of the work but splits the fee equally
Communication between co-executors is poor

If you are drafting a will, consider naming one executor with a backup, rather than co-executors.

Professional Executors and Corporate Fiduciaries

When to Consider a Professional

Professional executors (typically bank trust departments or trust companies) may be appropriate when:

No family member is able or willing to serve
The estate is complex (businesses, multiple properties, tax issues)
Family dynamics are contentious
The estate is very large

What Professionals Charge

Professional fiduciaries in Ohio typically charge:

The statutory fee schedule as a minimum
Additional fees for specific services
Annual fees if the estate administration is prolonged

Professional fees are generally higher than what a family member would charge, but they come with professional expertise and reduced risk of errors.

Protecting Yourself as Executor

Document Everything

Keep detailed records of all your activities:

Time spent on estate matters
Mileage and travel expenses
Communications with beneficiaries, creditors, and institutions
All financial transactions
Decisions made and the reasoning behind them

These records protect you if beneficiaries challenge your fee or your actions. They also feed directly into your probate accounting, which the court requires before you can close the estate.

Get Court Approval

If you anticipate any controversy about your fee:

File a detailed accounting
Request court approval of your compensation
Document any extraordinary services
Provide supporting evidence

Court-approved fees are much harder for beneficiaries to challenge later.

Communicate with Beneficiaries

Beneficiaries are more likely to accept your fee if they understand the work involved. Keep them informed about:

What you are doing and why
How much time it is taking
What decisions you are making
The timeline for distribution

Transparency reduces suspicion and conflict.

When Executor Fees Can Be Challenged

Grounds for Challenge

Beneficiaries can challenge executor fees if:

The fees exceed the statutory schedule without court-approved extraordinary compensation
The executor performed work poorly or negligently
The executor hired professionals for work the executor was paid to do (double-dipping)
The executor delayed the estate unnecessarily (inflating fees through delay)

How Challenges Work

A beneficiary files an objection to the executor's accounting or fee request. The probate court holds a hearing and reviews the evidence. The court may:

Approve the fee as requested
Reduce the fee
Deny the fee entirely (in cases of misconduct)

Frequently Asked Questions

Is the executor fee taxable?

Yes. Executor fees are taxable as ordinary income and subject to self-employment tax. Report the fee on your personal tax return.

Can the will set a different fee?

Yes. The will can specify a different fee arrangement, including a flat fee, a higher or lower percentage, or no fee at all. If the will sets a fee and the executor accepts the appointment, the will's terms generally control.

What if I spend my own money on estate expenses?

The estate must reimburse you for reasonable out-of-pocket expenses. This is separate from your executor fee. Keep all receipts and document every expense.

Can I take a partial fee early in the process?

Ohio courts generally allow executors to take partial fee distributions during administration, especially for lengthy estates. File a request with the court.

What if the estate does not have enough money to pay the fee?

Executor fees are an expense of administration and have priority over most distributions to beneficiaries. But if the estate is insolvent (debts exceed assets), the court may reduce executor fees.

Do I have to charge a fee?

No. You can waive your fee entirely. Many family members choose to do so.

Estimate Your Executor Fee

Use Settled's Ohio fee calculator to calculate the executor fee for any estate size. The calculator also estimates attorney fees, court costs, and total probate expenses.

For a complete guide to your duties as executor, see our Ohio executor duties guide.