California probate fees are set by statute as a sliding percentage of the estate’s gross value, and both the attorney and the personal representative are entitled to the same amount. On a $1,000,000 estate, that means $23,000 each, or $46,000 combined, before any other expense. Add court filing fees, a probate referee’s appraisal, newspaper publication, and a surety bond, and total probate costs routinely run 4 to 5% of the gross estate.
The Statutory Fee Schedule
California Probate Code Section 10810 sets the fee for ordinary services by the estate’s attorney, and Section 10800 sets the same fee for the personal representative. In practice the schedule gets charged twice: once to the lawyer, once to the executor or administrator. The personal representative can waive their share, and family members often do.1California Legislative Information. California Probate Code 10800
The tiers are cumulative. Each percentage applies only to the portion of the estate falling inside that bracket.
- 4% of the first $100,000
- 3% of the next $100,000
- 2% of the next $800,000
- 1% of the next $9,000,000
- 0.5% of the next $15,000,000
- Above $25,000,000, a reasonable amount set by the court
Those percentages are fixed by law.2California Legislative Information. California Code, Probate Code – PROB 10810 They are not a starting point for negotiation, and an attorney cannot charge more for ordinary services regardless of how complex the estate feels.
Worked Examples
A $500,000 estate: 4% of the first $100,000 is $4,000, 3% of the next $100,000 is $3,000, and 2% of the remaining $300,000 is $6,000. That comes to $13,000 per person, or $26,000 if both the attorney and the personal representative take the full fee.
A $1,000,000 estate: $4,000 plus $3,000 plus 2% of $800,000 ($16,000), which totals $23,000 per person and $46,000 combined.
A $2,000,000 estate: the first million generates $23,000, and 1% of the next million adds $10,000. That’s $33,000 per person and $66,000 combined, or about 3.3% of the estate in statutory fees alone.
Tax on the Executor’s Fee
A personal representative who accepts the fee owes federal income tax on it. If you are serving for a relative or friend and this is not your business, you report the fee as other income; a professional fiduciary reports it as self-employment income subject to self-employment tax.3Internal Revenue Service. Publication 559 (2025), Survivors, Executors, and Administrators An inheritance is not taxable income, which is why many family executors waive the fee.
How the Gross Estate Value Is Measured
The fee is calculated on the gross fair market value of assets subject to probate, with no deduction for mortgages or other debts. This is the point that blindsides most families. A home appraised at $900,000 with a $600,000 mortgage counts as $900,000 for fee purposes, not the $300,000 in equity.2California Legislative Information. California Code, Probate Code – PROB 10810 The base also picks up gains on sales above the appraised value and receipts collected during administration.
The gross estate includes anything titled solely in the decedent’s name: real property, bank accounts, brokerage holdings, vehicles, personal belongings. Several categories of asset bypass probate and are excluded from the calculation:
- Property held in a properly funded revocable living trust, which passes through the trustee rather than the court.
- Retirement accounts, life insurance, and payable-on-death bank accounts, which transfer to the named beneficiary.
- Real estate or accounts held in joint tenancy with right of survivorship, which pass automatically to the surviving owner.
- Community property with right of survivorship between spouses, which transfers without probate.
Every dollar that avoids the probate estate lowers the base the fee percentages apply to.
Other Costs the Estate Pays
Attorney and executor compensation is the largest line, but several other costs come out of the estate during administration.
Court Filing Fees
The initial probate petition carries a filing fee of $435.4Superior Court of California. Statewide Civil Fee Schedule Effective January 1, 2023 Later filings, such as petitions for special instructions or for approval of accountings, trigger their own fees. Certified copies of Letters Testamentary or Letters of Administration, which banks and title companies require, cost $25 each.
Probate Referee Appraisal
A court-appointed probate referee appraises all non-cash assets, including real property, business interests, and securities. The fee is one-tenth of one percent of the total appraised value, with a $75 minimum and a $10,000 cap; the court can authorize more in unusual cases.5California Legislative Information. California Code, Probate Code – PROB 8961 On a $1,000,000 estate, that comes to $1,000.
Newspaper Publication
The personal representative must publish a Notice of Petition to Administer Estate in a local newspaper to alert creditors and interested parties.6California Courts | Self Help Guide. Overview of Formal Probate Publication costs vary by paper and county and generally run a few hundred dollars.
Surety Bond
Unless the will waives the bond or all beneficiaries consent in writing, the court will require the personal representative to post a surety bond before Letters are issued. Annual premiums typically run 0.5% to 1% of the bond amount, which the court sets based on the estate’s value and expected income. A $500,000 bond means roughly $2,500 to $5,000 a year paid from the estate. Even where a will waives the bond, a judge can still require one, particularly if the personal representative lives out of state.
Extraordinary Fees
The statutory percentages cover ordinary services only. Contested wills, tax disputes, real estate sales, litigation with creditors, and running a business owned by the decedent all fall into the “extraordinary” category, and the attorney or personal representative can petition the court for additional compensation.7California Legislative Information. California Probate Code 10811 The court decides whether the amount requested is reasonable based on hours worked and the complexity of the task. Unlike the statutory schedule, these fees are not capped by formula, and a single contested issue can add tens of thousands of dollars. Paralegal time billed under attorney supervision qualifies. A contingent-fee arrangement for extraordinary services is possible but requires a written agreement, court approval, and a finding that the arrangement benefits the estate.
When Probate Isn’t Required
None of these costs apply if the estate qualifies for a simplified transfer. Formal probate is required when the gross value of assets subject to the process exceeds a threshold that California adjusts periodically for inflation: $184,500 for deaths on or after April 1, 2022, and $208,850 for deaths on or after April 1, 2025.8California Courts. California Rules of Court, Rule 7.705
Below the threshold, a small estate affidavit lets heirs collect personal property such as bank accounts and investment holdings without opening a probate case, though it can’t be used until at least 40 days after the death.9California Courts | Self Help Guide. Small Estate Affidavit to Transfer Personal Property The affidavit is limited to personal property. For real estate, a separate small estate petition can transfer a decedent’s primary residence, though it still requires a court filing.10California Legislative Information. California Code, Probate Code – PROB 13150
When a spouse dies, a Spousal Property Petition asks the court to confirm that all or part of the estate belongs to the surviving spouse or domestic partner as community property, or was separate property passing to the survivor.11California Courts | Self Help Guide. Spousal or Domestic Partner Property Petition (Probate – Decedents Estates) (DE-221) It is significantly faster and cheaper than a full probate administration.
Cutting the Base the Fees Apply To
Because the fee schedule is fixed, the only real way to reduce it is to shrink the pool of assets that pass through probate.
Revocable Living Trust
Assets transferred into a revocable living trust during your lifetime aren’t part of the probate estate. When you die, the successor trustee distributes trust property according to your instructions without court involvement, and the trust documents remain private rather than being filed with the court.12Superior Court of California | County of Santa Clara. Living Trusts A trust only works for property actually re-titled into it. Creating the trust document and then leaving the house, brokerage accounts, or other assets in your individual name is a common and expensive mistake that sends those assets straight to probate anyway.
Transfer-on-Death Deed
California allows the owner of residential real property to record a revocable Transfer-on-Death deed naming a beneficiary who takes the property automatically at the owner’s death.13lavote.gov. Revocable Transfer on Death Deed (California Form) The deed must be notarized and recorded within 60 days. The provision was extended through January 1, 2032, and applies only to residential property where title is not already held in joint tenancy or community property with right of survivorship.14State Board of Equalization. Revocable Transfer on Death Deed – Effect Upon Property Tax For many homeowners, a TOD deed does for the single most valuable asset what a trust would, at far lower cost.
Beneficiary Designations and Joint Ownership
Retirement accounts, life insurance policies, and payable-on-death bank accounts move directly to named beneficiaries regardless of what the will says. Joint tenancy property passes automatically to the surviving owner. These designations cost nothing to set up, but they must stay current. Outdated designations naming an ex-spouse or a deceased relative can send assets to probate anyway, so it’s worth reviewing them after any major life change.