Executor / Personal Representative fees in Florida
Florida law sets a presumed-reasonable fee for the personal representative (executor) — separate from the attorney's fee. Here's what the statute says, when family PRs waive it, and how it gets paid.
Two fees come out of a Florida probate estate: the attorney's fee (covered in our cost guide) and the personal representative's fee — what the PR earns for serving. Most family members serving as PR waive the fee. Most professional fiduciaries don't.
Below: what the statute says (FS 733.617), when the PR fee actually gets paid, when it's waived, and the tax consequences if you take it.
The statutory PR commission
Florida Statute 733.617 sets a presumed-reasonable PR commission for ordinary administration:
- 3.0% of the first $1,000,000 of probate-administered assets.
- 2.5% of the next $4,000,000 ($1M–$5M).
- 2.0% of the next $5,000,000 ($5M–$10M).
- 1.5% on amounts over $10M.
- Applies to formal administration; summary admin doesn't appoint a PR, so no commission.
- Calculated on the inventory value of probate assets — not the gross estate, not assets that pass outside probate.
Worked examples: $300k probate estate = $9,000 PR fee. $1M = $30,000. $2M = $55,000 ($30k + 2.5% × $1M). These numbers run alongside the attorney's fee, which uses a similar (but not identical) sliding scale under FS 733.6171.
Extraordinary services — additional commission
The statute also allows additional 'extraordinary' compensation for unusual work:
- Sale of real estate (typical add-on: 3% of sale price).
- Operating a business of the decedent during administration.
- Defending or prosecuting litigation on behalf of the estate.
- Tax return preparation beyond ordinary returns (e.g., federal estate tax return).
- Distributions to beneficiaries that require complex coordination.
Extraordinary compensation requires court approval and is on top of the basic commission. Reasonable hourly rates apply.
When family PRs waive it
Most family PRs waive the commission, for a few reasons:
- Tax cost: PR commission is taxable income (ordinary). Receiving $30k as PR commission costs more in tax than receiving the same $30k as an inheritance (which is generally tax-free).
- Family dynamics: when the PR is also a beneficiary, taking commission feels like favoring yourself. Most family PRs avoid the appearance.
- Net-worth: the inheritance from the same estate is usually larger than the commission would have been; the math doesn't justify the tax cost.
- Goodwill: declining commission is one of the simplest ways for a PR to maintain trust with co-beneficiaries.
When professional fiduciaries take it
Professional PRs (attorneys, banks, trust companies, professional fiduciaries) almost always take their commission. It's their compensation for the work — they have no inheritance to substitute for.
Sometimes a court appoints a professional PR when no family member is willing or able. In those cases, the commission is the entire compensation. Florida estates with no available family fiduciary often use professional PRs at $250–$400/hour rates, with the statutory commission as the upper bound.
How the commission is paid
- Timing: paid at final accounting, not piecemeal during administration. PRs who take advances against commission have to disclose and justify them.
- Source: paid from estate assets ahead of distribution to beneficiaries (it's an administration expense).
- Court approval: technically not required for the statutory commission, but disclosed in the final accounting. Beneficiaries can object if they think the commission is unreasonable in the specific case.
- Tax reporting: the estate issues a 1099 to the PR for the commission. PR reports it as ordinary income on their personal return.
Multiple PRs — splitting commission
If multiple PRs serve, they split the commission. Florida law presumes equal split unless the will or court directs otherwise. Sometimes a will allocates the commission unequally if certain PRs are doing more work.
Practical impact: co-PRs often agree informally on how to split, especially when one is a family member doing most of the work and another is named for backup. Be explicit before final accounting; ad-hoc disagreements at the end are messy.
Reducing the PR commission — when it's worth it
Beneficiaries can object to a commission as unreasonable for the specific case. Successful objections require facts:
- The estate was unusually simple (single asset, no creditor claims, no real complications) and the work didn't justify the percentage.
- The PR didn't do the work: most of the heavy lifting was done by the attorney or another co-PR.
- The PR was negligent or breached duties: removing them and reducing compensation can run together.
- The will or trust agreement specifies a lower fee: written agreements can override the statutory presumption.
These objections require litigation effort. They're not common in friendly cases. They're worth pursuing only when the commission is meaningfully out of line with the work.
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