Trustee Fees by State: 2026 Compensation Guide

Trustee compensation varies significantly by state. Some states have fixed statutory fee schedules; others follow a reasonableness standard. This guide covers the 10 most common states with explicit fee structures and provides court-approval guidance for all 50 states.

How a Trustee Is Paid

Trustees are typically paid through one of four models: percentage-based (a share of trust assets or income), hourly (for time spent), flat fee (a set annual amount), or hybrid (base plus extraordinary services). The trust document may specify the method; if silent, the trustee chooses a reasonable approach under state law and documents the basis in trust minutes.

State-by-State Fee Table

The table below summarizes statutory and court-approval fee structures for the ten states with the most active trustee-fee queries. All figures are general guidelines; always confirm with the trust instrument and applicable state statute.

States Without a Fixed Statutory Schedule

For the remaining states, trustee compensation follows the Uniform Trust Code § 708 reasonable-compensation standard or state-specific customary practice. Fees typically range from 0.5% to 1.0% of trust assets annually. Always confirm with your state's statute or trust instrument.

What Is Reasonable Compensation?

Reasonable compensation is proportionate to the work performed, the skill required, the time spent, the trust complexity, and local market rates. Courts apply multi-factor tests. California uses the LODR factors from Estate of Gump, while most other states follow the Uniform Trust Code § 708 reasonableness standard. A fee within the 0.5% to 1.0% AUM range is typically considered reasonable for routine administration.

How Courts Approve Trustee Fees

Courts approve trustee fees by reviewing whether the compensation is reasonable under the circumstances. Either the trustee or a beneficiary can petition the court for fee approval. The court considers the trust document, the UTC reasonableness standard, local custom, and the trustee's time records. Getting court approval provides finality and shields the trustee from future challenges.

Calculate Your Trustee Fee

Use the tools below to estimate trustee compensation for your specific trust:

• Trustee Fee Calculator — Estimate fees by state with statutory and customary compensation ranges for all 50 states.
• Trust Distribution Calculator — Model distribution scenarios and see how trustee fees impact net distributions to beneficiaries.

Documenting Trustee Fees

Always document the basis for trustee compensation in trust meeting minutes. Record the fee calculation method, the date of approval, and any court orders or beneficiary consents. Proper documentation protects the trustee from future challenges and demonstrates compliance with fiduciary duties.