Executor Fees in Australia: What an Executor Can Be Paid, State by State
General information, not legal advice.
On this page
- Types of Executor Payment
- State-by-State Commission Rates
- Commission Approval Process
- Professional Executor Fees
- Do Family Executors Usually Claim Payment?
- Authorising Commission in Your Will
- How the Court Actually Assesses Commission
- How Commission Differs From a Gift Under the Will (Tax)
- Common Questions About Executor Fees
- Legislation and Official Resources
- Related Guides
- Further Reading
Quick answer
Executors in Australia can always claim reimbursement for reasonable out-of-pocket expenses, and may also receive commission for their time and effort if it's approved by the beneficiaries or the court. The maximum depends on the state: up to 5% in Victoria, Tasmania, the Northern Territory and Western Australia, and no fixed percentage in NSW, Queensland, South Australia and the ACT.
- Expenses vs commission: Expense reimbursement is generally available without approval, but commission is not automatic, it needs court approval or beneficiary consent.
- State variation: The Victorian, Tasmanian, Northern Territory and Western Australian laws let the court allow commission of up to 5%, while NSW, Queensland, South Australia and the ACT set no fixed percentage.
- Professional executors cost more: Trustee companies charge fees under their own published scales, often including ongoing fees, which can erode smaller estates.
- Plan ahead: A will can authorise commission directly, removing the need for a court application.
Understanding executor fees helps you make informed decisions about who should administer your estate. This guide explains commission rates, claimable expenses, and the approval process across Australian states.
Types of Executor Payment
Key point
Expense reimbursement is generally available without approval, but commission is not automatic: it needs court approval or beneficiary consent.
Executors may receive two types of payment:
| Payment Type | Description | Approval Required |
|---|---|---|
| Expense reimbursement | Out-of-pocket costs incurred during administration | Generally available without approval |
| Commission | Payment for time and effort in administering the estate | Court approval or beneficiary consent required |
Expense Reimbursement
All executors are entitled to reimbursement for reasonable expenses incurred in administering the estate, regardless of whether they receive commission. This includes:
- Funeral and burial/cremation costs
- Property maintenance and insurance
- Professional valuations
- Legal and accounting fees
- Postage and courier costs
- Travel expenses for estate administration
- Storage fees
- Court filing fees
Important: Keep all receipts and maintain detailed records. Expenses must be reasonable and directly related to estate administration.
Executor Commission
Commission compensates executors for their time and effort. Unlike expense reimbursement, commission requires approval and is not automatic.
State-by-State Commission Rates
Key point
The Victorian, Tasmanian, Northern Territory and Western Australian laws let the court allow commission of up to 5%, while NSW, Queensland, South Australia and the ACT set no fixed percentage. The court weighs the work done in every state.
New South Wales
Under s86 Probate and Administration Act 1898 (NSW), the court may allow commission that is just and reasonable. The section sets no fixed percentage, and the court can reduce commission it considers excessive (s86A). See How to Make a Will in NSW.
NSW Commission Guidelines:
- Court considers work performed, skill demonstrated, and outcomes achieved
- Complex estates with disputes or business assets may justify higher rates
- Simple estates may receive lower commission
- Commission is taxable income for the executor
How it is assessed: NSW courts assess commission on the executor's "pains and trouble", weighing the work done and the responsibility assumed rather than applying a fixed percentage.
Victoria
Under s65 Administration and Probate Act 1958 (Vic), executors may receive commission "not exceeding five per centum" that is "just and reasonable" (a statutory cap of 5%).
| Factor | Consideration |
|---|---|
| Estate size | Larger estates may justify higher fees |
| Complexity | Business interests, multiple properties, disputes |
| Time spent | Hours devoted to administration |
| Skill required | Professional expertise applied |
| Outcomes achieved | Value preserved or enhanced |
VIC Commission Process:
- The will-maker can authorise commission in the will (often expressed as a percentage or fixed amount)
- If not authorised in will, executor must apply to the court
- Beneficiaries may consent without court involvement
- Court considers all circumstances in determining fair amount
How it is assessed: Victorian courts weigh the size and complexity of the estate, the time spent, and the skill required when setting a just and reasonable commission.
Queensland
Under s68 Succession Act 1981 (Qld), the court may authorise such remuneration or commission "as it thinks fit". There is no fixed statutory percentage cap.
QLD Commission Guidelines:
- Commission is at the court's discretion, not an entitlement
- Court applies discretion based on work performed and the size and complexity of the estate
Key principle: Courts assess commission by reference to the executor's actual work and responsibility, and the size and complexity of the estate, rather than applying a fixed percentage.
South Australia
Under s96 Succession Act 2023 (SA), the Supreme Court may allow an executor commission or other remuneration that it considers just and reasonable.
| Component | Typical Range | Notes |
|---|---|---|
| Commission | Set by the court / no fixed rate | Court-approved, no fixed percentage |
SA Commission Guidelines:
- Commission is not automatic: it requires authorisation in the will, the consent of all affected beneficiaries, or a court order
- Court considers the work performed and responsibility assumed
- Court considers the size and complexity of the estate
- Commission is taxable income for the executor
Key principle: Courts assess commission by reference to the executor's actual work and responsibility, and the size and complexity of the estate, rather than applying a fixed percentage.
Western Australia
Under s98 Trustees Act 1962 (WA), the Supreme Court may allow a trustee, a term that can include an executor (s6), a commission that is just and reasonable.
| Component | Typical Range | Notes |
|---|---|---|
| Commission | Set by the court | Up to 5% of the gross value of the property (s98) |
WA Commission Guidelines:
- Commission is not automatic: it requires authorisation in the will, the consent of all affected beneficiaries, or a court order
- Court considers the work performed and responsibility assumed
- Court considers the size and complexity of the estate
- Commission is taxable income for the executor
Key principle: Courts assess commission by reference to the executor's actual work and responsibility, and the size and complexity of the estate, rather than applying a fixed percentage.
Tasmania
Under s64 Administration and Probate Act 1935 (Tas), the Supreme Court may allow the people administering an estate a commission that is just and reasonable.
| Component | Typical Range | Notes |
|---|---|---|
| Commission | Set by the court | Not exceeding 5% (s64) |
TAS Commission Guidelines:
- Commission is not automatic: it requires authorisation in the will, the consent of all affected beneficiaries, or a court order
- Court considers the work performed and responsibility assumed
- Court considers the size and complexity of the estate
- Commission is taxable income for the executor
Key principle: Courts assess commission by reference to the executor's actual work and responsibility, and the size and complexity of the estate, rather than applying a fixed percentage.
Australian Capital Territory
Under s70 Administration and Probate Act 1929 (ACT), the Supreme Court may allow an executor the commission or percentage for their services that is just.
| Component | Typical Range | Notes |
|---|---|---|
| Commission | Set by the court / no fixed rate | Court-approved, no fixed percentage |
ACT Commission Guidelines:
- Commission is not automatic: it requires authorisation in the will, the consent of all affected beneficiaries, or a court order
- Court considers the work performed and responsibility assumed
- Court considers the size and complexity of the estate
- Commission is taxable income for the executor
Key principle: Courts assess commission by reference to the executor's actual work and responsibility, and the size and complexity of the estate, rather than applying a fixed percentage.
Northern Territory
Under s102 Administration and Probate Act 1969 (NT), the Supreme Court may allow an executor, when they pass their accounts, a commission that is just and reasonable for their pains and trouble.
| Component | Typical Range | Notes |
|---|---|---|
| Commission | Set by the court | Up to 5% out of the assets (s102) |
NT Commission Guidelines:
- Commission is not automatic: it requires authorisation in the will, the consent of all affected beneficiaries, or a court order
- Court considers the work performed and responsibility assumed
- Court considers the size and complexity of the estate
- Commission is taxable income for the executor
Key principle: Courts assess commission by reference to the executor's actual work and responsibility, and the size and complexity of the estate, rather than applying a fixed percentage.
Commission Approval Process
Court Application (All States)
If beneficiaries do not consent, executors must apply to the court for commission:
| Step | Process |
|---|---|
| 1. Complete administration | All assets collected and debts paid |
| 2. Prepare accounts | Detailed accounts of all transactions |
| 3. File application | Apply to Supreme Court with supporting evidence |
| 4. Notify beneficiaries | Give beneficiaries opportunity to object |
| 5. Court hearing | Judge determines appropriate commission |
| 6. Order made | Commission paid from estate |
Costs: Court applications involve legal fees, which may reduce net commission received.
Beneficiary Consent (Preferred)
If all adult beneficiaries consent in writing, court application may be avoided:
- Obtain written consent from all beneficiaries
- Document the agreed commission rate
- Maintain records for accountability
- This approach saves court costs and delays
Professional Executor Fees
Public Trustee Fees
Each state's Public Trustee offers executor services with published fee scales:
| State | Estate Administration Fee | Ongoing Fees |
|---|---|---|
| NSW Trustee & Guardian | Tiered: 4.4% on the first $300,000, 3.85% on the next $300,000, 2.75% on the next $150,000, 1.65% above $750,000 (minimum $520) | 0.66% annually on ongoing trusts |
| State Trustees Victoria | 5.5% of estate value (various caps) | 0.55%–1.65% annually |
| Public Trustee QLD | 4.95% of estate (capped at $132,000) | 1.1%–4.4% annually |
Note: Fees are subject to change. Contact the relevant Public Trustee for current rates.
Private Trustee Companies
Private trustee companies (e.g., Perpetual, Australian Executor Trustees) typically charge:
| Fee Type | Typical Range |
|---|---|
| Estate administration | 2.5%–5% of estate value |
| Minimum fee | $5,000–$15,000 |
| Ongoing trust management | 0.5%–1.5% annually |
| Acceptance fee | $500–$2,000 (some companies) |
When Professional Executors Make Sense
Consider a professional executor when:
- Estate involves complex assets (businesses, trusts, international holdings)
- Family conflicts make independent administration preferable
- No suitable family member is available or willing
- Executor needs professional expertise (tax, legal, investment)
- Estate will involve long-term trust administration
When Family Executors Are Better
Family executors may be preferable when:
- Estate is straightforward (home, superannuation, bank accounts)
- Family relationships are harmonious
- Capable family member is willing to serve
- You want to minimise fees and maximise inheritance
- Estate is relatively small (professional fees become disproportionate)
Do Family Executors Usually Claim Payment?
Some family executors choose to waive commission to preserve the inheritance but still claim out-of-pocket expenses. Consider:
| Situation | Common Approach |
|---|---|
| Executor is also main beneficiary | May waive commission (would be paying themselves) |
| Executor receives specific bequest | May waive commission if bequest compensates |
| Executor is non-beneficiary | More likely to claim reasonable commission |
| Complex/lengthy administration | Commission more justified regardless of relationship |
| Disputes or litigation | Commission more likely claimed for additional stress |
Tip: Discuss payment expectations with your chosen executor before finalising your will.
Authorising Commission in Your Will
You can include a clause in your will authorising executor commission:
Fixed Amount Approach
"I authorise my executor to receive $[amount] as commission for administering my estate."
Percentage Approach
"I authorise my executor to receive commission not exceeding [X]% of the gross value of my estate."
Charging Clause (for Professional Executors)
"Any executor who is a trustee company or professional person may charge and be paid their usual professional fees for work done in connection with my estate."
Benefits of including a clause:
- Removes need for court application
- Provides certainty for executor
- Avoids beneficiary disputes
- Encourages capable people to accept the role
How the Court Actually Assesses Commission
Key point
Commission is not a fixed percentage. When the court reviews a claim, it looks at the executor's "pains and trouble": the actual work done, the responsibility assumed, the time taken, and the size and complexity of the estate. Where a state sets a cap (up to 5% in Victoria, Tasmania, the Northern Territory and Western Australia), it is a ceiling, not an automatic entitlement.
The phrase courts traditionally use is the executor's "pains and trouble", which is a shorthand for the genuine effort and responsibility involved in administering the estate. Rather than applying a set rate, the court weighs several factors together and arrives at an amount it considers fair in the circumstances.
The main considerations include:
The work actually performed: Collecting assets, paying debts, dealing with creditors, lodging tax returns, selling property, and distributing to beneficiaries all count. An estate that runs itself attracts less than one that demands constant attention.
The responsibility assumed: An executor who carries personal liability for difficult decisions (for example, managing a business, defending a claim against the estate, or handling contested assets) is recognised for shouldering that risk.
The time taken: A straightforward estate wound up in months sits at the lower end. An administration that drags on for years, or that involves ongoing trust management, justifies more.
The size and complexity of the estate: A large estate is not automatically entitled to a large commission, but genuine complexity (multiple properties, business interests, overseas assets, or disputes) increases the effort and therefore the likely award.
Any benefit the executor already receives under the will: If the executor is also a substantial beneficiary, the court may treat part of their gift as already compensating them for their role, and reduce commission accordingly. This is one reason executors who are the main beneficiaries may choose to waive commission entirely.
Because the assessment is discretionary, two estates of identical value can attract very different commission. An executor who keeps clear records of the time spent, the decisions made, and the problems handled is in a far stronger position to justify a claim, whether to the beneficiaries or to the court. For a fuller picture of what the role involves day to day, see our Will Executor Role and Responsibilities guide and the step-by-step Estate Administration Guide.
How Commission Differs From a Gift Under the Will (Tax)
Key point
Executor commission is generally treated as assessable income to the executor and must be declared, whereas a gift left to that person under the will is not. This distinction can change how much an executor actually keeps.
There is an important difference between being paid commission and being left something in the will, and it is easy to overlook when planning.
Commission is generally assessable income. Because it is payment for work done in administering the estate, executor commission is ordinarily treated as taxable income in the executor's hands. The executor declares it in their own tax return and pays tax on it at their marginal rate, so the headline commission figure is not what they keep.
A gift under the will is generally not taxed as income. A bequest or share of the residue left to a person, including a person who happens to be the executor, is an inheritance rather than payment for services. It is not treated as the executor's assessable income.
This has a practical planning consequence. Where a will-maker wants to reward someone who will also act as executor, leaving a slightly larger gift can sometimes be more efficient for that person than directing them to claim commission, because the gift is not reduced by income tax in the same way. The trade-off is that a gift is fixed in the will, while commission flexes with the actual work involved.
A few practical points worth noting:
The treatment of a particular payment can depend on how the will is worded and the individual's circumstances, so this is a sensible point to raise with an accountant or tax adviser before finalising arrangements.
Expense reimbursement is in a different category again: repaying an executor for out-of-pocket costs is not income, because it simply puts them back in the position they were in before they spent their own money.
If commission is authorised directly in the will (see Authorising Commission in Your Will above), it is still treated as payment for the executor's services, and so the income-tax position generally still applies.
WillBuddy does not provide tax advice. For your own situation, confirm the position with a qualified accountant or tax professional.
Common Questions About Executor Fees
Can an executor charge before probate is granted?
Executors can incur and be reimbursed for expenses during the administration process. However, commission is typically claimed after administration is substantially complete.
What if beneficiaries dispute the commission?
If beneficiaries object, the executor must apply to the court for commission approval. The court will determine what amount is fair and reasonable.
Are executor fees taxable?
Yes, commission payments are taxable income for the executor and must be declared in their tax return. Expense reimbursements are not taxable.
Can an executor be removed for charging excessive fees?
Beneficiaries can apply to the court to remove an executor for misconduct, including claiming excessive or unreasonable fees. Courts supervise executors' conduct.
What records should executors keep?
Executors should maintain:
- Detailed accounts of all transactions
- Receipts for all expenses claimed
- Time records (if claiming commission)
- Correspondence with beneficiaries
- Professional valuations and reports
Legislation and Official Resources
Will-making in Australia is governed by each state and territory's own succession legislation. The core statutes include:
- New South Wales: Succession Act 2006 (NSW)
- Victoria: Wills Act 1997 (Vic)
- Queensland: Succession Act 1981 (Qld)
- South Australia: Succession Act 2023 (SA)
- Western Australia: Wills Act 1970 (WA)
- Tasmania: Wills Act 2008 (Tas)
- Australian Capital Territory: Wills Act 1968 (ACT)
- Northern Territory: Wills Act 2000 (NT)
Because requirements differ between states and are amended over time, always confirm the current rules for your state, or seek advice from a qualified legal professional.
Related Guides
- Will Executor Role and Responsibilities – Complete guide to executor duties
- Estate Administration Guide – Step-by-step administration process
- Probate Process Australia – Getting a grant of probate
- Will Witnesses Requirements – Proper will execution
Further Reading
- NSW Trustee & Guardian – Fees
- State Trustees Victoria – Fees
- Public Trustee Queensland – Fees
- LawAccess NSW – Executors
WillBuddy helps you appoint executors and explain their role clearly. Start a free will draft and include appropriate commission clauses.
For the one who makes it easy for everyone
Make it easy for whoever sorts things out after you
Your will names your executor, and a backup if they can't act, so nobody is left guessing. You can also say whether they're paid. WillBuddy drafts it for your state from plain questions. Read every word free, with no card. You pay only if you want to print it.
Start my will freeLast updated 12 June 2026.
This article is general information only and is not legal advice. It is our best interpretation of the law as at 12 June 2026. WillBuddy is not a law firm, and it never replaces advice from a lawyer or solicitor. Laws change and differ between states and territories, so for your own circumstances, please get legal advice.