Oregon personal representative compensation
ORS 116.173 sets a percentage commission on the property subject to the jurisdiction of the court (property owned at death subject to administration, plus income received, gains, and certain other amounts): 7% of the first $1,000; 4% of the next amount up to $10,000; 3% of the next up to $50,000; and 2% of all above $50,000.
Sources reviewed August 9, 2026. Latest primary-source re-fetch October 3, 2026.
A SEPARATE 1% applies to property not subject to the jurisdiction of the court but reportable for Oregon or federal estate-tax purposes, so the tiered schedule does NOT apply to a single accounting figure. Additional compensation is allowed for extraordinary/unusual services, and a will provision on compensation controls.
The calculator applies the Oregon 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.
ORS 116.173(3) sets a commission upon the whole estate on a declining scale: seven percent of any sum not exceeding $1,000; four percent of all above $1,000 and not exceeding $10,000; three percent of all above $10,000 and not exceeding $50,000; and two percent of all above $50,000.
Subsection (3)(b) then adds a second layer that most states have no equivalent for: one percent of the property, exclusive of life insurance proceeds, that is not subject to the jurisdiction of the court but is reportable for Oregon estate tax or federal estate tax purposes. A representative who administers a modest probate estate alongside a large pool of beneficiary-designated assets can therefore earn a commission on the second pool.
What counts as “property subject to the jurisdiction of the court” is defined in subsection (1) and is broader than the opening inventory. It takes in all property owned at death that is subject to administration, all income received during administration, realized gains to the extent they exceed the valuation used, unrealized gains on assets acquired during administration, and proceeds recovered in a wrongful death claim by judgment or settlement. Each asset is valued at its highest value shown in the inventory, any amended or supplemental inventory, any interim account, or the final account.
Two adjustments sit on top. Subsection (4) allows further compensation as is just and reasonable for extraordinary and unusual services. And under subsection (5), where the will makes special provision for compensation, the representative gets nothing else unless a written renunciation of the will’s figure is signed and filed with the clerk before appointment — and where the estate cannot pay all expenses or claims in full, the representative’s compensation may not exceed what subsections (3) and (4) would have produced. The whole scheme yields to a different determination granted by the court under ORS 113.038.
Source: ORS 116.173, 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.
Each rate applies only to its own band of the compensable figure:
| Band of the compensable figure | Rate |
|---|---|
| on the first $1,000 | 7% |
| on the next $9,000 | 4% |
| on the next $40,000 | 3% |
| on the balance above $50,000 | 2% |
The bands are read against the figure the estate’s court accounting establishes, which is not the same as the gross value on an opening statement.
Reviewed source note: (A) Seven percent of any sum not exceeding $1,000. (B) Four percent of all above $1,000 and not exceeding $10,000. (C) Three percent of all above $10,000 and not exceeding $50,000. (D) Two percent of all above $50,000.
Oregon record: 6/6 verified, 26 matched checks, latest source re-fetch October 3, 2026. Source record · method · report a correction