New Jersey is one of the few states that prints the commission rates
N.J.S. 3B:18-14 sets corpus commissions on a declining scale: 5% on the first $200,000 of all corpus received by the fiduciary; 3.5% on the excess over $200,000 up to $1,000,000; 2% on the excess over $1,000,000; and 1% of all corpus for each additional fiduciary — "provided that no one fiduciary shall be entitled to any greater commission than that which would be allowed if there were but one fiduciary involved."
The statute is unusually protective of the fiduciary on the way down. Commissions "may be reduced by the court having jurisdiction over the estate only upon application by a beneficiary adversely affected," and only on "an affirmative showing that the services rendered were materially deficient or that the actual pains, trouble and risk of the fiduciary in settling the estate were substantially less than generally required for estates of comparable size." A general objection that the fee looks large is not that showing.
Extra work is compensated separately. N.J.S. 3B:18-16 lets the court, on an intermediate or final settlement of accounts, allow corpus commissions in addition to the schedule "on a showing that unusual or extraordinary services have been rendered."
Long administrations can draw commissions as they go. Under N.J.S. 3B:18-17 a fiduciary may take, annually and without court allowance, one-fifth of 1% of the value of the corpus where there is a single fiduciary, with an increment for each additional fiduciary. N.J.S. 3B:18-18 lets the fiduciary value each item either at its "presumptive value" when received or, at the fiduciary’s option, at its value at the end of the period.
Source: N.J.S. 3B:18-14, read from the enacting state’s own published code on 2026-09-17. Quoted wording is the statute’s; the surrounding explanation is this site’s reading of it and is not legal advice.