Learn · Inheritance Tax

Pennsylvania Executor Compensation and Fees

By Sean Quinlan, Esq. · Updated January 15, 2025

Pennsylvania inheritance tax planning materials on a Camp Hill attorney's walnut desk
Pennsylvania inheritance tax planning materials on a Camp Hill attorney's walnut desk

Pennsylvania executors bear personal fiduciary liability for missteps in probate administration. The statute authorizes 'reasonable compensation' — but the probate court is the gatekeeper.

Fee standards

Under 20 Pa.C.S. § 3537, the executor is entitled to reasonable compensation. Standard practice in most Pennsylvania counties is 3–5% of the gross probate estate, declining at higher asset levels.

Executor vs. attorney fees

When the executor is also the attorney, the court may reduce the combined fees to avoid double-counting for the same work. Probate courts review fee petitions item by item.

Waiver

Family executors often waive fees because the commission is taxable income to the executor but a non-deductible distribution to the estate.

Disclaimer

This article is general information about Pennsylvania law as of the update date above. It is not legal advice for your situation and does not create an attorney-client relationship. For advice on your specific facts, please schedule a consultation.

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