Pennsylvania leaves the percentage to the court, and says so in one sentence
20 Pa.C.S. § 3537 is titled simply "Compensation," and reads in full: "The court shall allow such compensation to the personal representative as shall in the circumstances be reasonable and just, and may calculate such compensation on a graduated percentage."
Two things follow from that wording. First, there is no statutory rate in Pennsylvania — the commonly circulated graduated tables are customary schedules that a court may find persuasive, not figures the Commonwealth has enacted. Second, the graduated approach is permissive: the statute says the court "may" calculate compensation that way, which leaves room for a flat or time-based allowance when that is the reasonable and just answer.
Because the test is "in the circumstances," the evidence that supports a Pennsylvania fee is the record of what the estate actually required: the accounting base, the time and responsibility assumed, and the results obtained. A personal representative who keeps a contemporaneous task log is arguing from the statute; one who quotes a percentage table is arguing from custom.
Source: 20 Pa.C.S. § 3537, 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.