California personal representative compensation

California executor fee calculator

Prob. Code § 10800 sets statutory (ordinary) compensation as 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.

Sources reviewed August 9, 2026. Latest primary-source re-fetch October 3, 2026.

How California sets executor compensation

Above $25,000,000 the amount is 'a reasonable amount to be determined by the court' — so the top band is NOT a fixed percentage. The base is 'the value of the estate accounted for' (appraisal value plus gains on sales plus receipts, less losses, without regard to encumbrances).

The calculator applies the California schedule to the value you enter, measured against the figures shown in the estate's court accounting. Extraordinary services such as litigation, tax work or managing real property are approved separately on top, and a fee the will fixes controls unless the court is asked to change it.

The figure the California schedule is applied to

The rate is only half of the answer; the other half is the number the rate is applied to, and in California that number is specific. The reviewed rule measures compensation against the value of the estate accounted for. § 10800(b): total appraisal value of inventory property, plus gains over appraisal on sales, plus receipts, less losses; encumbrances are not deducted.

How the California schedule composes, worked through

Each band's rate applies only to its own slice; worked at two amounts:

$300,000 value of the estate accounted for
Band of the baseRateCompensation
on the first $100,0004%$4,000
on the next $100,0003%$3,000
on the next $800,0002%$2,000
Total on this base$9,000
$800,000 value of the estate accounted for
Band of the baseRateCompensation
on the first $100,0004%$4,000
on the next $100,0003%$3,000
on the next $800,0002%$12,000
Total on this base$19,000

Illustrations at round numbers, not a quote for a real estate.

Compensation source

California record: 8/8 verified, 29 matched checks, latest source re-fetch October 3, 2026. Source record · method · report a correction