Executor and personal representative fees in Florida: the § 733.617 commission
How a Florida personal representative (executor) is paid: the § 733.617 commission schedule, extraordinary services, waiver, multiple representatives, court review and income tax treatment, apart from the attorney's fee. Each rule is cited.
A personal representative is entitled to a commission payable from the estate assets without court order. In a formal administration, a commission at 3 percent of the first $1 million of compensable value, 2.5 percent above $1 million up to $5 million, 2 percent above $5 million up to $10 million and 1.5 percent above $10 million is presumed reasonable (§ 733.617(1)-(2), Fla. Stat. (2026)). “Executor” is the older name for the same office: the statute defines “personal representative” to include what has been known as an executor (§ 731.201(28)).
The commission schedule
The commission is based on the compensable value of the estate, “which is the inventory value of the probate estate assets and the income earned by the estate during administration” (§ 733.617(1)). The inventory lists each item at its estimated fair market value at the date of death (§ 733.604(1)(a)). Property that is not subject to administration is not part of the estate (§ 731.201(14)), so a joint account or a beneficiary-designated account does not add to the base.
| Compensable value | Rate | Running total at end of bracket |
|---|---|---|
| (a) The first $1 million | 3 percent | $30,000 |
| (b) Over $1 million, up to $5 million | 2.5 percent of the amount over $1 million | $130,000 |
| (c) Over $5 million, up to $10 million | 2 percent of the amount over $5 million | $230,000 |
| (d) Over $10 million | 1.5 percent of the amount over $10 million | Continues at 1.5 percent |
Source: § 733.617(2), Fla. Stat. (2026), paragraphs (a) through (d). The statute presumes the commission “for a personal representative in formal administration.” Chapter 735 ends a summary administration with an order of distribution (§ 735.206(3)) and contains no commission schedule.
Table 2 applies the schedule at sample values. Example: at $300,000, 3 percent is $9,000.
Commission at sample values
| Compensable value | Presumed commission |
|---|---|
| $40,000 | $1,200 |
| $100,000 | $3,000 |
| $300,000 | $9,000 |
| $500,000 | $15,000 |
| $1,000,000 | $30,000 |
| $2,000,000 | $55,000 |
| $5,000,000 | $130,000 |
| $10,000,000 | $230,000 |
| $15,000,000 | $305,000 |
Each figure is the statutory presumption for ordinary services in a formal administration. It excludes extraordinary services and is not a quote. Source: § 733.617(2), Fla. Stat. (2026).
Extraordinary services
In addition to the commission, the personal representative “shall be allowed further compensation as is reasonable for any extraordinary services including, but not limited to” (§ 733.617(3)):
- the sale of real or personal property;
- the conduct of litigation on behalf of or against the estate;
- involvement in proceedings for the adjustment or payment of any taxes;
- the carrying on of the decedent's business;
- dealing with protected homestead;
- any other special services which may be necessary for the personal representative to perform.
The statute gives no rate for extraordinary services. On petition of an interested person, the court may award compensation for them if the facts warrant (§ 733.617(7)).
Who may serve and be paid
- Residents. Any person who is sui juris and a Florida resident at the time of death is qualified (§ 733.302).
- Nonresidents. A person not domiciled in Florida cannot qualify unless related to the decedent in the ways listed, such as a lineal relative, a spouse, a sibling, an aunt, an uncle, a nephew or a niece (§ 733.304).
- Banks and trust companies. Qualified Florida trust companies, banks and savings associations with fiduciary powers may act (§ 733.305).
- Not qualified. A person convicted of a felony or of abuse, neglect or exploitation of an elderly person or disabled adult, a person mentally or physically unable to perform, and anyone under 18 (§ 733.303(1)).
- An attorney who is also the personal representative. If the personal representative is a member of The Florida Bar and renders legal services in the administration, a fee for those services is allowed in addition to the personal representative's fee (§ 733.617(6)).
- The attorney who drafted the will. An attorney named as personal representative in a will the attorney prepared, or a person related to the attorney, is not entitled to compensation for serving unless the attorney or person nominated is related to the testator, or the attorney makes the three disclosures in § 733.617(8)(a) to the testator before the will is executed. The testator must also execute a separate written statement acknowledging that the disclosures were made before the will was executed (§ 733.617(8)(b)1.). The statute also applies when a person related to the attorney is nominated (§ 733.617(8)). Failure to obtain the acknowledgment does not disqualify the representative from serving and does not affect the will's validity (§ 733.617(8)(e)). The rule covers nominations in wills executed by a Florida resident on or after October 1, 2020 (§ 733.617(8)(f)).
Waiving or changing the commission
A personal representative “may also renounce the right to all or any part of the compensation” (§ 733.617(4)). The text sets no deadline for renouncing.
- Will terms. If the will bases compensation on specific criteria, such as rates, amounts, commissions or the representative's published fee schedule, the representative is entitled to compensation under the will. A general reference to commissions allowed by law does not count as specific criteria (§ 733.617(4)).
- Renouncing the will's terms. Except where the will refers to the representative's published fee schedule, a representative with no written contract with the decedent about compensation may renounce the will's provisions and take compensation under § 733.617 (§ 733.617(4)).
- Tax advice. The statute lists tax advice on “renunciation of fiduciary commission” as an extraordinary attorney service (§ 733.6171(4)(c)).
More than one personal representative
| Situation | Result |
|---|---|
| Compensable value of $100,000 or more, two representatives | Each is entitled to the full commission allowed to a sole representative. |
| Compensable value of $100,000 or more, more than two | The compensation of two is apportioned: one full commission to the representative with possession of and primary responsibility for the assets, and one full commission among the others according to services rendered. |
| Compensable value under $100,000, more than one | One full commission is apportioned among the representatives according to services rendered. |
Source: § 733.617(5), Fla. Stat. (2026). The statute does not provide an equal-split presumption.
When the commission is paid
- No court order needed. The commission is “payable from the estate assets without court order” (§ 733.617(1)).
- Priority. Compensation of personal representatives is a Class 1 expense, paid ahead of every other class (§ 733.707(1)(a)).
- Disclosure at the end. The petition for discharge must show the compensation paid or to be paid to the representative and other agents and the manner of determining it, and objections to compensation are due 30 days after service of the last of the petition or final accounting (Fla. Prob. R. 5.400(b)(4), (6)).
- Source of payment. The estate pays, so the cost reduces what remains for beneficiaries. In a review proceeding the court directs from which part of the estate the compensation is paid (§ 733.6175(2)).
Court review of a commission
On petition of any interested person, the court may increase or decrease compensation for ordinary services or award compensation for extraordinary services if the facts and circumstances warrant (§ 733.617(7)). The court weighs these factors as it finds appropriate:
- promptness, efficiency and skill of the administration;
- responsibilities assumed and potential liabilities;
- the nature and value of the assets affected by the death;
- benefits or detriments to the estate or interested persons from the services;
- complexity or simplicity of the administration and novelty of the issues;
- participation in tax planning and tax return preparation, review or approval;
- the nature of the probate, nonprobate and exempt assets, the expenses of administration, the decedent's liabilities and the compensation paid to other professionals and fiduciaries;
- any delay in payment after the services were furnished;
- any other relevant factors.
Under § 733.6175, the court may review compensation paid to the representative, and the burden of proving that the compensation is reasonable is on the personal representative and the person employed. A person who received excessive compensation “may be ordered to make appropriate refunds.” The petition for review is filed and served on all interested persons (Fla. Prob. R. 5.355). A breach of fiduciary duty carries liability to interested persons, with taxable costs and attorney fees awarded in the action (§ 733.609(1)).
Income tax on the commission
- The commission is income to the representative. “All personal representatives must include fees paid to them from an estate in their gross income.” A representative who is not in the trade or business of being an executor reports the fees on Schedule 1 (Form 1040), line 8z. A representative in that business reports self-employment income on Schedule C (IRS Publication 559, 2025 edition; the IRS page shows “Page Last Reviewed or Updated: 30-Apr-2026”).
- An inheritance is not. The publication states that property received as a gift, bequest or inheritance isn't included in income, though income later produced by the property is taxable (IRS Publication 559).
- The estate's deduction. Expenses of administering an estate can be deducted either from the gross estate on Form 706 or from the estate's gross income on Form 1041 (IRS Publication 559).
- No Florida tax. A federal change eliminated Florida's estate tax for people who died after December 31, 2004 (Florida Department of Revenue), and the constitution caps state taxes on estates and inheritances at the federal credit amount (Art. VII, § 5(a), Fla. Const.).
- Federal estate tax. It is paid by the executor out of the estate, not by heirs (26 U.S.C. § 2002).
Whether a renunciation changes the federal tax result is a federal tax question that these sources do not answer. The IRS publication and a tax adviser decide it.
Sources
Last checked: October 17, 2026. Statutes are cited to the 2026 Florida Statutes on the Florida Senate site.
- § 733.617, Fla. Stat. (2026). Compensation of personal representative.
- § 733.6171 and § 733.6175, Fla. Stat. (2026). Attorney compensation; review of employment and compensation.
- § 733.302, § 733.303, § 733.304 and § 733.305, Fla. Stat. (2026). Who may be appointed personal representative.
- § 733.604, § 733.609, § 733.707, § 731.201 and § 735.206, Fla. Stat. (2026).
- Ch. 2026-57, Laws of Fla. (CS/HB 1337), effective July 1, 2026.
- Fla. Prob. R. 5.355 and 5.400, Florida Probate Rules, October 15, 2026 edition, The Florida Bar.
- IRS Publication 559 (2025), Survivors, Executors, and Administrators; IRS page last reviewed or updated April 30, 2026. 26 U.S.C. § 2002.
- Florida Department of Revenue, Estate Tax, accessed October 17, 2026. Art. VII, § 5, Fla. Const..
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