Ohio Executor Fees: Statutory Compensation Schedule and How to Calculate

Ohio executor fees are set by statute and follow a tiered percentage schedule based on the value of the estate. Serving as an executor is a major responsibility that involves managing assets, paying debts, filing tax returns, and distributing property to beneficiaries. Executor compensation is just one component of the overall cost of probate in Ohio. Ohio law recognizes this work by providing a structured compensation framework under Ohio Revised Code Section 2113.35. Whether you are an executor wondering what you are entitled to, or a beneficiary wanting to understand how much of the estate goes to administrative costs, this guide explains everything you need to know. For a complete overview of all probate steps and responsibilities, see our Ohio probate guide.

Ohio's Statutory Executor Fee Schedule

Ohio Revised Code Section 2113.35 establishes the fee schedule that applies to all executors and administrators (collectively called "fiduciaries") in Ohio. The fees are calculated as a percentage of the estate's assets, using a tiered structure that decreases as the estate value increases.

The Fee Tiers

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 personal property included in the probate estate, plus the proceeds from any real property that is sold during administration. The fee is calculated on the gross value of the assets, not the net value after debts.

What Counts Toward the Fee Calculation

The executor fee is based on:

Personal property: Bank accounts, investment accounts, vehicles, household goods, and other personal assets that pass through probate
Income received during administration: Interest, dividends, rent, and other income collected by the executor
Proceeds from the sale of real property: If the executor sells real estate during probate, the sale proceeds are included in the fee calculation

What Does Not Count

Real property that is not sold: Real estate distributed directly to beneficiaries without being sold is subject to a separate 1% fee (discussed below)
Non-probate assets: Assets that pass outside of probate, such as life insurance, retirement accounts with named beneficiaries, and jointly held property, are subject to a separate 1% fee

How to Calculate Executor Fees (with Examples)

Understanding how the tiered fee schedule works is easier with concrete examples. The key is to apply each tier's percentage only to the portion of the estate that falls within that tier.

Example 1: Small Estate ($75,000)

A probate estate consisting of $75,000 in personal property:

4% of $75,000 = $3,000
Total executor fee: $3,000

Example 2: Mid-Size Estate ($250,000)

A probate estate consisting of $250,000 in personal property:

4% of the first $100,000 = $4,000
3% of the next $150,000 = $4,500
Total executor fee: $8,500

Example 3: Larger Estate ($600,000)

A probate estate consisting of $600,000 in personal property and sale proceeds:

4% of the first $100,000 = $4,000
3% of the next $300,000 = $9,000
2% of the remaining $200,000 = $4,000
Total executor fee: $17,000

Example 4: Large Estate ($1,200,000)

A probate estate consisting of $1,200,000:

4% of the first $100,000 = $4,000
3% of the next $300,000 = $9,000
2% of the remaining $800,000 = $16,000
Total executor fee: $29,000

Use the Settled fee calculator to estimate executor fees and other probate costs for your specific estate.

Fees on Personal Property and Sale Proceeds

The primary executor fee applies to personal property that passes through probate and the proceeds from any real property sold during administration. Understanding what qualifies is important for an accurate fee calculation.

Personal Property in Probate

Personal property includes all assets owned solely by the decedent that are not transferred by beneficiary designation, joint ownership, or trust. Common examples include:

Checking and savings accounts held solely in the decedent's name
Individual brokerage and investment accounts
Vehicles titled solely in the decedent's name
Household furnishings, jewelry, and personal effects
Business interests and intellectual property
Accounts receivable and other choses in action

Sale Proceeds from Real Property

When the executor sells real property during the administration of the estate, the gross sale price is added to the fee base. This means the executor receives the standard tiered percentage on sale proceeds. The executor may need court approval before selling real estate, depending on the terms of the will and the circumstances of the estate.

Income Earned During Administration

Any income the estate earns while it is being administered, such as interest on bank accounts, dividends from stocks, or rental income from property, is included in the fee calculation. This can add up for estates that take many months to administer.

The 1% Fee on Real Property Not Sold

Under ORC 2113.35, the executor is entitled to a fee of 1% on the value of real property that is included in the probate estate but is not sold during administration. This applies when real estate is distributed directly to beneficiaries rather than being sold.

How It Works

If the decedent owned a home valued at $300,000 and the will directs it to pass to a beneficiary without being sold, the executor receives:

1% of $300,000 = $3,000 (in addition to the standard fees on personal property)

Appraised Value

The 1% fee is based on the appraised value of the real property as determined during the estate inventory. Ohio law requires the executor to file an inventory of estate assets, including real property values, typically within three months of appointment.

When the Property Is Partially Sold

If the executor sells some parcels of real estate and distributes others directly, the sold properties are included in the standard fee calculation (at the tiered rates), and the unsold properties are subject to the 1% fee.

The 1% Fee on Non-Probate Assets

ORC 2113.35 also entitles the executor to a fee of 1% on the value of non-probate assets when the executor provides services related to those assets. Non-probate assets are those that pass outside of the probate process through beneficiary designations, joint ownership, or transfer-on-death provisions.

Common Non-Probate Assets

Life insurance proceeds payable to named beneficiaries
Retirement accounts (401(k), IRA) with designated beneficiaries
Payable-on-death (POD) bank accounts
Transfer-on-death (TOD) investment accounts
Transfer-on-death deeds for real property
Jointly held property passing by right of survivorship
Trust assets

When the 1% Fee Applies

The executor is only entitled to the 1% fee on non-probate assets if they actually perform services related to those assets. Simply knowing that non-probate assets exist is not enough. Services might include:

Coordinating with insurance companies to process life insurance claims
Assisting beneficiaries with retirement account transfers
Handling paperwork for TOD or POD account transfers
Resolving disputes about beneficiary designations

Limitations

The 1% non-probate fee is not automatic. If the executor performs no services related to non-probate assets, the fee may be challenged. Beneficiaries who handle their own non-probate asset transfers may object to the executor claiming this fee.

Extraordinary Compensation: When and How

In some cases, the standard fee schedule does not adequately compensate the executor for the work involved. Ohio law allows the probate court to award additional "extraordinary" compensation when the executor performs services beyond the normal scope of estate administration.

What Qualifies as Extraordinary Services

Litigation: Defending the estate against creditor claims, will contests, or lawsuits
Tax disputes: Resolving complex state or federal tax issues, including audits
Business management: Operating or liquidating a business owned by the decedent
Complex real estate transactions: Managing commercial property, handling environmental issues, or dealing with troubled properties
Extended administration: Estates that take significantly longer than usual due to complications

How to Request Extraordinary Compensation

The executor must file a motion with the probate court requesting additional compensation. The motion should:

Describe the extraordinary services performed
Document the time spent on those services
Explain why the services exceed normal executor duties
Propose a reasonable amount of additional compensation

Court Discretion

The probate court has broad discretion in awarding extraordinary compensation. The court will consider:

The nature and complexity of the services
The time and effort involved
The results achieved
The skill required
What a professional would charge for similar services

There is no fixed formula for extraordinary compensation. Awards typically range from a few thousand dollars for modest extra work to large sums for complex litigation or business management.

Attorney Fees vs. Executor Fees

Ohio estates typically involve two separate sets of fees: executor compensation and attorney fees. These are distinct charges, and understanding the difference is important for both executors and beneficiaries.

Executor Fees

Governed by ORC 2113.35
Based on the tiered percentage schedule described above
Compensate the executor for managing the estate

Attorney Fees

Governed by ORC 2113.36
Ohio uses a "reasonable fee" standard for attorney compensation
Attorneys may charge hourly rates, flat fees, or a percentage of the estate
Attorney fees must be approved by the probate court
The court considers the complexity of the estate, the time spent, and the results achieved

Can One Person Collect Both?

If the executor is also an attorney and provides legal services to the estate, they may be entitled to both executor compensation and attorney fees. But this dual compensation must be disclosed to the probate court and approved. The court will scrutinize whether the legal services were truly necessary and whether the combined compensation is reasonable.

Controlling Costs

Beneficiaries have the right to review and object to both executor fees and attorney fees as part of the probate accounting process. If fees appear excessive, beneficiaries can file an objection with the probate court, which will then review the fees for reasonableness.

Can an Executor Waive Compensation?

Yes. An executor may choose to waive some or all of their statutory compensation. This is common when the executor is also a beneficiary of the estate.

Why Waive Fees?

Tax savings: Executor compensation is taxable income to the executor and deductible by the estate. If the executor is also a primary beneficiary, waiving fees and receiving a larger inheritance may result in a better overall tax outcome, since inheritances are generally not subject to income tax.
Family harmony: In family estates, accepting executor fees can create tension among siblings or other beneficiaries. Some executors waive fees to avoid conflict.
Small estates: For modest estates, the executor fee may be small enough that waiving it simplifies the process.

How to Waive

The executor should file a written statement with the probate court indicating that they waive all or a portion of their compensation. The waiver should be documented in the final accounting.

Partial Waiver

An executor may also accept a reduced fee rather than the full statutory amount. Any partial waiver should be documented and approved by the court.

When the Court Reduces or Denies Fees

Ohio probate courts have the authority to reduce or deny executor compensation in certain circumstances.

Grounds for Reduction

Failure to perform duties: If the executor neglects their fiduciary responsibilities, the court may reduce fees
Mismanagement of assets: Poor investment decisions, failure to secure property, or waste of estate assets
Breach of fiduciary duty: Self-dealing, conflicts of interest, or undisclosed transactions
Excessive delay: Unreasonable delay in administering the estate without justification
Co-executor disputes: When co-executors cannot cooperate, the court may apportion fees based on each executor's contribution

The Accounting Hearing

Executor fees are typically reviewed during the probate accounting hearing. At this hearing, the executor presents a complete accounting of all estate transactions, including the fees they are claiming. Beneficiaries and interested parties have the opportunity to object.

Surcharge

In extreme cases, the court may not only deny fees but also surcharge the executor, requiring them to reimburse the estate for losses caused by their misconduct. This is a separate remedy from fee denial and applies to situations involving actual harm to the estate.

Tax Treatment of Executor Compensation

The tax implications of executor compensation are an important consideration for both the executor and the estate.

Income Tax

For the executor: Executor fees are ordinary income, reportable on the executor's personal income tax return (Form 1040). They are subject to federal income tax, Ohio state income tax, and potentially self-employment tax.
For the estate: Executor fees are deductible as an estate administration expense on the estate's income tax return (Form 1041) or the federal estate tax return (Form 706), but not both.

Self-Employment Tax

The IRS generally treats executor compensation as self-employment income if the executor is acting in a trade or business capacity. But if a person serves as executor of only one estate (typically the estate of a family member), the compensation may not be subject to self-employment tax. The rules are complex, and executors should consult a tax professional.

Estate Tax Deduction

For estates subject to the federal estate tax (those exceeding the exemption threshold, which is $13.99 million per individual in 2025), executor compensation is deductible as an administration expense on Form 706. Ohio does not impose a state estate tax.

Strategic Considerations

As noted above, an executor who is also a beneficiary should weigh the tax consequences of accepting versus waiving fees. Inheriting a larger share of the estate (not taxable as income) may be preferable to receiving taxable executor compensation. A tax advisor can model both scenarios to determine the best approach.

Frequently Asked Questions

How much does an Ohio executor get paid?

Ohio executor fees follow a statutory schedule under ORC 2113.35: 4% on the first $100,000 of estate assets, 3% on the next $300,000, and 2% on everything above $400,000. For example, an executor administering a $500,000 estate would receive $15,000. Additional fees of 1% may apply to real property not sold and non-probate assets when the executor provides related services.

Can an executor charge more than the statutory fee?

The standard fee schedule is the default, but an executor may petition the probate court for extraordinary compensation if the estate requires services beyond the normal scope. Examples include managing litigation, operating a business, or handling unusually complex tax matters. The court must approve any additional compensation.

Are Ohio executor fees taxable?

Yes. Executor compensation is taxable ordinary income to the executor and must be reported on their federal and Ohio state income tax returns. Depending on the circumstances, the compensation may also be subject to self-employment tax. The estate can deduct executor fees as an administration expense.

Can co-executors split the fee?

When multiple executors serve together, they share the statutory fee. The total fee does not increase because there are more executors. Co-executors must agree on how to divide the fee, or the court will allocate it based on each executor's contribution. Each co-executor receives their portion as taxable income.

What if the will specifies a different compensation amount?

A will may specify executor compensation that differs from the statutory schedule. If the will provides for a specific fee, the executor may accept the will's terms or elect to take the statutory fee instead. The executor is not bound to accept less than the statutory amount unless they agree to do so.

When does the executor get paid?

Executor fees are typically paid at the conclusion of the estate administration, when the executor files the final accounting with the probate court. In lengthy administrations, the executor may request interim fee payments with court approval, especially during full administration proceedings that extend beyond a year.

Can beneficiaries challenge executor fees?

Yes. Beneficiaries may object to executor fees during the probate accounting hearing. Common grounds for objection include claims that the executor did not perform adequate services, that the fee calculation is incorrect, or that the executor is claiming fees on assets that should not be included in the calculation.

Related Guides

Sources:

"Ohio Revised Code Section 2113.35, Compensation of Fiduciaries," Ohio Legislature, 2025, https://codes.ohio.gov/ohio-revised-code/section-2113.35
"Ohio Revised Code Section 2113.36, Attorney Fees," Ohio Legislature, 2025, https://codes.ohio.gov/ohio-revised-code/section-2113.36
"Executor and Administrator Compensation," Ohio State Bar Association, 2025, https://www.ohiobar.org

This guide provides general information about executor compensation in Ohio. Consult with an Ohio probate attorney for advice specific to your situation.