Trustee compensation does not have one nationwide percentage or formula. Many states use a reasonableness standard when the trust is silent, while others use a statutory commission framework or a specialized review process. The trust document, a valid compensation agreement, the type of trust, the trustee's role, and a court order can all affect the result.
This page is a legal-source index, not a fee calculator. It identifies each jurisdiction's statutory starting point as checked on August 21, 2026; it does not say what any trustee may charge or resolve a particular trust, appointment, or dispute. For the broader administration rules in a jurisdiction, use the linked state guide rather than treating this summary as a substitute for it.
How to read this comparison
The entries below deliberately stay narrow:
- Reasonable compensation means the cited authority uses a reasonableness standard in the situation described. It is not a recommended rate.
- Commission or schedule framework means the state has additional statutory commission or fee-schedule rules. It does not mean that one number applies to every trust or fiduciary.
- The state guide link leads to the existing guide for that jurisdiction. This page does not repeat its coverage of notice, accounting, duties, situs, tax, or other trust-law issues.
Some statutes distinguish between individual and corporate trustees, testamentary and inter vivos trusts, ordinary and extraordinary services, or court-supervised and non-court-supervised matters. Read the cited authority and the governing document before drawing a conclusion from a label in this table.
Trustee compensation rules by state
| State guide | Statutory or case-law starting point | Legal source |
|---|---|---|
| Alabama | If the trust does not specify compensation, the standard is reasonable compensation under the circumstances; the court may adjust a stated amount in the statute's listed situations. | Ala. Code § 19-3B-708 |
| Alaska | If the terms do not provide a method of compensation, the standard is reasonable compensation under the circumstances. Compensation paid under a compliant trust term is presumed reasonable. | AS 13.36.055 |
| Arizona | If the trust is silent, the standard is reasonable compensation under the circumstances; a court may adjust a specified amount in the statute's listed situations. | A.R.S. § 14-10708 |
| Arkansas | If the trust is silent, the standard is reasonable compensation under the circumstances; a court may adjust a specified amount in the statute's listed situations. | Ark. Code Ann. § 28-73-708 |
| California | The trust controls if it specifies compensation; otherwise a trustee is entitled to reasonable compensation, subject to the Probate Code's adjustment rules. | Cal. Prob. Code §§ 15680–15681 |
| Colorado | If the trust is silent, compensation is determined under Colorado's fiduciary-compensation provisions rather than a standalone UTC reasonableness rule. The court may adjust a stated amount through that framework. | C.R.S. § 15-5-708 |
| Connecticut | If the trust is silent, the standard is reasonable compensation under the circumstances; a court may adjust a specified amount in the statute's listed situations. | Conn. Gen. Stat. § 45a-499yy |
| Delaware | The trust instrument generally controls. When it does not fix compensation, Delaware uses a reasonable-compensation and schedule/formula framework for trustees. | 12 Del. C. §§ 3560–3561 |
| District of Columbia | If the trust is silent, the standard is reasonable compensation under the circumstances; a court may adjust a specified amount in the statute's listed situations. | D.C. Code § 19-1307.08 |
| Florida | If the trust is silent, the standard is reasonable compensation under the circumstances; a court may adjust a specified amount in the statute's listed situations. | Fla. Stat. § 736.0708 |
| Georgia | The trust instrument or a written agreement comes first. Otherwise, a corporate trustee uses its reasonable published schedule and an individual trustee is subject to Georgia's statutory commission schedule. | O.C.G.A. § 53-12-210 |
| Hawaii | The Trust Code directs compensation to Hawaii's statutory trustee-compensation and fee-schedule framework. | HRS §§ 554D-708 & 607-18 |
| Idaho | A court may review the reasonableness of trustee-set compensation and order a refund of excessive compensation. | Idaho Code § 15-7-205 |
| Illinois | If the trust is silent, the standard is reasonable compensation under the circumstances; a court may adjust a specified amount in the statute's listed situations. | 760 ILCS 3/708 |
| Indiana | The trust controls if it specifies compensation; otherwise the standard is reasonable compensation, subject to judicial adjustment. | Ind. Code § 30-4-5-16 |
| Iowa | If the trust is silent, the standard is reasonable compensation under the circumstances, with statutory judicial-adjustment rules. | Iowa Code § 633A.4109 |
| Kansas | If the trust is silent, the standard is reasonable compensation under the circumstances, with statutory consent and court-adjustment provisions. | K.S.A. § 58a-708 |
| Kentucky | If the trust is silent, the standard is reasonable compensation under the circumstances; a court may adjust a specified amount in the statute's listed situations. | KRS § 386B.7-080 |
| Louisiana | A trustee is entitled to reasonable compensation from the trust estate unless the trust instrument provides otherwise. | La. R.S. § 9:2181 |
| Maine | If the trust is silent, the standard is reasonable compensation under the circumstances. The statute expressly says a percentage fee is allowable only when reasonable. | 18-B M.R.S. § 708 |
| Maryland | If the trust is silent, the standard is reasonable compensation under the circumstances. Maryland also has a statutory rate-schedule process for specified fiduciaries. | Md. Code, Est. & Trusts § 14.5-708 |
| Massachusetts | If the trust is silent, the standard is reasonable compensation under the circumstances; a court may adjust a specified amount in the statute's listed situations. | Mass. Gen. Laws ch. 203E, § 708 |
| Michigan | If the trust is silent, the standard is reasonable compensation under the circumstances; a court may adjust a specified amount in the statute's listed situations. | MCL § 700.7708 |
| Minnesota | If the trust is silent, the standard is reasonable compensation under the circumstances; a court may adjust a specified amount in the statute's listed situations. | Minn. Stat. § 501C.0708 |
| Mississippi | Absent a trust term or a permitted agreement, the standard is reasonable compensation. A regulated fiduciary's published schedule can receive a statutory presumption of reasonableness. | Miss. Code Ann. § 91-8-708 |
| Missouri | If the trust is silent, the standard is reasonable compensation under the circumstances; a court may adjust a specified amount in the statute's listed situations. | Mo. Rev. Stat. § 456.7-708 |
| Montana | If the trust is silent, the standard is reasonable compensation under the circumstances; a court may adjust a specified amount in the statute's listed situations. | Mont. Code Ann. § 72-38-708 |
| Nebraska | If the trust is silent, the standard is reasonable compensation under the circumstances; a court may adjust a specified amount in the statute's listed situations. | Neb. Rev. Stat. § 30-3864 |
| Nevada | The trust terms govern; the court may allow a trustee just and reasonable compensation and expenses subject to those terms. | Nev. Rev. Stat. § 164.043 |
| New Hampshire | If the trust is silent, the standard is reasonable compensation under the circumstances; a court may adjust a specified amount in the statute's listed situations. | N.H. Rev. Stat. Ann. § 564-B:7-708 |
| New Jersey | The governing instrument's compensation provision controls. If it is silent, the court allows commissions under New Jersey's statutory trustee-commission framework. | N.J.S.A. § 3B:18-2 |
| New Mexico | If the trust is silent, the standard is reasonable compensation under the circumstances; a court may adjust a specified amount in the statute's listed situations. | N.M. Stat. Ann. § 46A-7-708 |
| New York | New York uses statutory commission rules rather than one general statewide percentage: separate provisions address individual and corporate trustees. | SCPA §§ 2309 & 2312 |
| North Carolina | The trust controls if it specifies compensation; otherwise compensation is determined under North Carolina's statutory reasonable-compensation factors. | N.C.G.S. §§ 36C-7-708 & 32-54 |
| North Dakota | If the trust is silent, the standard is reasonable compensation under the circumstances; a court may adjust a specified amount in the statute's listed situations. | N.D.C.C. § 59-15-08 |
| Ohio | If the trust is silent, the standard is reasonable compensation under the circumstances; a court may adjust a specified amount in the statute's listed situations. | Ohio Rev. Code § 5807.08 |
| Oklahoma | Under Oklahoma's current UTC provision, if the trust is silent the standard is reasonable compensation under the circumstances; a court may adjust a specified amount in the statute's listed situations. | 60 O.S. § 1607.8 |
| Oregon | If the trust is silent, the standard is reasonable compensation under the circumstances, with statutory provisions for additional compensation in appropriate proceedings. | ORS § 130.635 |
| Pennsylvania | A trust term or separate agreement controls; otherwise the standard is reasonable compensation, subject to the statute's adjustment rules. | 20 Pa.C.S. § 7768 |
| Rhode Island | A trustee is entitled to reasonable compensation for services rendered, subject to the governing instrument and the court's authority. | R.I. Gen. Laws § 18-6-1 |
| South Carolina | If the trust is silent, the standard is reasonable compensation under the circumstances; a court may adjust a specified amount in the statute's listed situations. | S.C. Code Ann. § 62-7-708 |
| South Dakota | The trust controls if it specifies compensation; otherwise the trustee is entitled to reasonable compensation under the circumstances. | S.D. Codified Laws § 55-3-14 |
| Tennessee | If the trust is silent and there is no permitted agreement, the standard is reasonable compensation under the circumstances. Tennessee adds statutory factors and a presumption for specified regulated fiduciary schedules. | Tenn. Code Ann. § 35-15-708 |
| Texas | A trustee is entitled to reasonable compensation from trust property unless the trust provides otherwise; the court may reduce or deny compensation for a breach of trust. | Tex. Prop. Code § 114.061 |
| Utah | If the trust is silent, the standard is reasonable compensation under the circumstances; the current provision is in Title 75B. | Utah Code § 75B-2-708 |
| Vermont | If the trust is silent, the standard is reasonable compensation under the circumstances; a court may adjust a specified amount in the statute's listed situations. | 14A V.S.A. § 708 |
| Virginia | If the trust is silent, the standard is reasonable compensation under the circumstances; a court may adjust a specified amount in the statute's listed situations. | Va. Code § 64.2-761 |
| Washington | Washington authorizes reasonable trustee compensation considering the time, effort, skill, and responsibility involved; total compensation remains subject to the duty-of-loyalty rules. | RCW 11.98.070(26) & .078(6) |
| West Virginia | If the trust is silent, the standard is reasonable compensation under the circumstances; a court may adjust a specified amount in the statute's listed situations. | W. Va. Code § 44D-7-708 |
| Wisconsin | If the trust is silent, the standard is reasonable compensation under the circumstances; a court may adjust a specified amount in the statute's listed situations. | Wis. Stat. § 701.0708 |
| Wyoming | If the trust is silent, the standard is reasonable compensation under the circumstances. The statute also includes notice, additional-compensation, and court-adjustment rules. | Wyo. Stat. § 4-10-708 |
Why the word “reasonable” is not a fee quote
When a statute uses “reasonable,” it usually directs a court or reviewing process to assess the particular work and circumstances. It does not convert into a fixed annual percentage simply because another trust, bank, or online calculator uses one. The statutes in this table also show why that shortcut fails: several jurisdictions expressly use schedules, distinguish trustee types, or authorize a court to change a figure written into the trust.
Trustee compensation is also different from proper reimbursement of trust-administration expenses. The source provisions commonly address those topics separately. A payment's label alone does not determine whether it is compensation, reimbursement, a fee for a separate role, or something the trust document treats differently.
Questions to take to a qualified professional
Before a trustee starts, changes, or challenges a compensation practice, a qualified trust lawyer can apply the governing instrument and the correct state's current law to the actual facts. Useful documents and questions include:
- the full trust instrument and every amendment;
- any fee agreement, trustee acceptance, court order, or beneficiary agreement;
- whether the trustee is an individual, a bank, a trust company, a trust advisor, or a co-trustee;
- the work performed, time records, assets administered, and any extraordinary services; and
- whether the trust is governed by a state's law different from the trustee's or beneficiaries' residence.
Those facts can determine which compensation rule applies. They also help distinguish a prospective fee arrangement from a request to approve, reduce, recover, or allocate a fee already taken.
FAQ
Is there a standard trustee fee in every state?
No. Many states use a reasonable-compensation standard when a trust is silent, but several states use commission schedules or additional statutory processes. The table identifies the governing starting point and its source for each state and the District of Columbia.
Does a trust document control trustee compensation?
Often it does, but the legal effect of a compensation clause varies. Many statutes preserve a court's power to adjust a stated amount when specified conditions exist, and some states use separate commission statutes. Read the applicable source and the trust document together.
Can a trustee use a percentage fee just because another trustee does?
This table does not answer that question. A percentage may be permitted in some circumstances, but it is not a nationwide rule and may be limited by the trust terms, a statute, an agreement, notice requirements, or court review.
Does this table cover reimbursement of expenses?
No. This is a compensation index. Reimbursement for properly incurred administration expenses is usually covered by a separate statutory provision and can be subject to different rules.
Which state's rule applies to a trust?
The answer can depend on the trust's governing-law clause, administration, property, trustee, court proceeding, and other connections. A state name in a document or a trustee's mailing address does not, by itself, resolve every governing-law question.
When to talk to an attorney
Talk with a qualified trust attorney before setting, changing, approving, disputing, or repaying trustee compensation. That is particularly important for a multi-state trust, a professional or corporate trustee, a co-trustee arrangement, a trust with unusual assets, or a compensation clause that may be unclear or outdated.
This guide is for educational purposes only and does not constitute legal or tax advice. Consult qualified legal and tax professionals for decisions about your trust.