Last verified 2026-11-01; facts checked against the primary sources below
How much does an executor get paid in Texas?
Reviewed by Adam Nathan, founder of The Estate Desk
Last verified: November 1, 2026
The short answer: An executor in Texas gets paid a 5% commission on the cash they actually receive or pay out while running the estate, once a court finds they managed it properly (§ 352.002(a)). The commission cannot be more than 5% of the estate's gross fair market value, and it does not count cash already in the bank at the death, life insurance proceeds, or money paid out to heirs (§ 352.002(b)). The IRS treats the fee as taxable income to the executor (IRS Publication 559).
What does the Texas Estates Code set?
Chapter 352 of the Estates Code covers executors, administrators and temporary administrators.
| Rule | What the Code says | Source |
|---|---|---|
| Rate | A 5% commission | § 352.002(a) |
| What it applies to | All amounts the executor or administrator actually receives or pays out in cash in administering the estate | § 352.002(a) |
| Condition | A court must find the executor took care of and managed the estate in compliance with the standards of the Estates Code | § 352.002(a) |
| Cap | Not more than 5% of the gross fair market value of the estate subject to administration, in total | § 352.002(b)(1) |
| Not counted: money on hand at the death | Cash on hand or held in a bank or brokerage at the death, including checking, savings, CDs and money market accounts | § 352.002(b)(2)(A) |
| Not counted: life insurance | Collecting the proceeds of a life insurance policy | § 352.002(b)(2)(B) |
| Not counted: payments to heirs | Paying out cash to an heir or beneficiary in that role | § 352.002(b)(2)(C) |
| Expenses | Necessary and reasonable expenses of preserving and managing the estate, collecting debts and recovering property, plus reasonable attorney's fees, on proof satisfactory to the court. These are separate from the commission | § 352.051 |
| How expenses are claimed | In writing, item by item with dates, verified by the executor's affidavit, filed with the clerk and entered on the claim docket | § 352.053 |
When can a court pay more, or less?
| Situation | What the court may do | Source |
|---|---|---|
| The executor runs a farm, ranch, factory or other business of the estate | Allow reasonable compensation instead, including for unusual efforts to collect funds or life insurance | § 352.003(a)(1) |
| The 5% commission would be unreasonably low | Allow reasonable compensation instead | § 352.003(a)(2) |
| An independent executor asks for that higher pay | The county court has jurisdiction to hear the application | § 352.003(b) |
| The executor did not manage the estate's property prudently | Deny the commission in whole or in part, on an interested person's application or on its own motion | § 352.004(1) |
| The executor was removed | Deny the commission in whole or in part | § 352.004(2) |
What if the will says how much the executor gets?
Chapter 352 does not mention a will that sets the executor's pay, or an executor who serves without pay. Its rules describe what the executor "is entitled to receive" and what the court may allow (§ 352.002, § 352.003). If the will names a fee, a flat amount or no fee at all, how that term applies alongside chapter 352 is a question for a Texas probate lawyer reading the actual will.
Is the executor fee taxable?
Yes. The IRS says all personal representatives must include fees paid to them from an estate in their gross income (IRS Publication 559).
| Who is the executor | Where the fee goes on the tax return | Source |
|---|---|---|
| A friend or relative, not in the business of being an executor | Schedule 1 (Form 1040), line 8z | IRS Publication 559 |
| Someone in the trade or business of being an executor | Schedule C (Form 1040), as self-employment income | IRS Publication 559 |
| An executor who actively takes part in a business the estate runs | Fees tied to running that business go on Schedule C as self-employment income | IRS Publication 559 |
Example: how the 5% commission is figured
This is an example of the arithmetic only. The court decides what is actually allowed.
Say the estate's gross fair market value is $400,000. At the death there was $60,000 in a checking account and a $100,000 life insurance policy payable to the estate. During the administration the executor sells the house for $250,000 and pays $30,000 of the person's debts and estate bills, then pays the heirs.
| Item | Counted toward the 5%? | Amount counted |
|---|---|---|
| $60,000 in checking at the death | No, money on hand in a bank at the death (§ 352.002(b)(2)(A)) | $0 |
| $100,000 life insurance collected | No (§ 352.002(b)(2)(B)) | $0 |
| $250,000 received from selling the house | Yes, cash received in the administration | $250,000 |
| $30,000 paid to creditors and for estate bills | Yes, cash paid out in the administration | $30,000 |
| Payments to the heirs | No (§ 352.002(b)(2)(C)) | $0 |
| Total counted | $280,000 | |
| 5% commission | Below the cap of 5% of $400,000, which is $20,000 | $14,000 |
Where does this fit in the Texas process?
The commission is part of a full administration with an executor or administrator. For the deadlines in that process, see how long probate takes in Texas. An estate that uses a small estate affidavit has no executor to pay: see the Texas small estate affidavit guide. California sets executor pay differently: see California probate fees.
This is general information about Texas law, not legal advice. A Texas probate lawyer can tell you what an executor may be paid in a particular estate.
The Estate Desk helps families settle estates. theestatedesk.com