How Much Does a Trustee Get Paid in Delaware?

In Delaware, trustee compensation follows "reasonable compensation" (UTC § 708 or equivalent)12 Del. C. §§ 3560-3562; Del. Ch. Ct. R. 132Verified Sep 18, 2026View source unless the trust instrument sets a different amount.

Delaware allows a trustee reasonable compensation12 Del. C. §§ 3560-3562; Del. Ch. Ct. R. 132Verified Sep 18, 2026View source, with no statutory schedule, so the amount turns on the type of trustee and the work. A family trustee typically takes 0% to 1% of trust assets a year, or waives the fee; a professional trustee 0.5% to 1.5%; a corporate trustee 1% to 2% with an annual minimum of about $5,000.

Yes. Trustee compensation is taxable income to the trustee. In Delaware, that means federal income tax and state income tax30 Del. C. § 1102; § 1108Verified Sep 20, 2026View source at up to 6.6%30 Del. C. § 1102; § 1108Verified Sep 20, 2026View source. A professional trustee also owes self-employment tax on it; a family trustee who is not in the business of serving reports it as other income. The trust deducts the payment as an administration expense.

Yes. A family member serving as trustee in Delaware is entitled to the same compensation as a professional. Many family trustees waive or reduce the fee, especially when they are also beneficiaries, since the fee is taxable income to the trustee while a distribution usually is not. A record of time and duties is what supports any fee taken if a beneficiary or a court asks.

A one-time fee fits a trust that distributes everything and closes, the way an executor is paid once for a probate. An annual fee fits a trust that continues for years, such as one holding assets for a minor child or a beneficiary with special needs. Which model applies follows the trust's purpose, not Delaware law. The Delaware executor fee calculator is the comparison for a one-time distribution.

The two roles differ in length: an executor handles a probate that runs 9 months to 18 months, while a trustee may manage assets for years. In Delaware, executor compensation is reasonable compensation set by the court12 Del. C. § 2305 (commissions "as provided by rule of the Court of Chancery"; no statutory percentage)Verified Sep 8, 2026View source, and trustee compensation is set by the trust document or a reasonable-compensation standard12 Del. C. §§ 3560-3562; Del. Ch. Ct. R. 132Verified Sep 18, 2026View source. A one-time trustee fee on a trust that distributes at once is often comparable to the executor fee on an estate of the same size.

Forms for Settling an Estate in Delaware

Free forms for settling an estate in Delaware: the probate petition, small estate affidavit, notice to creditors, inventory, and closing forms.

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Digital Assets Recovery Letter

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Tools for Settling an Estate in Delaware

Free tools for settling an estate in Delaware: whether probate is needed, executor and trustee pay, creditor deadlines, and inheritance taxes.

How Do I Settle a Trust?

Settling a trust in Delaware happens outside court: the trustee acts under the state's trust statute12 Del. C. § 3301 et seq. (Ch. 33); 12 Del. C. § 3501 et seq. (Ch. 35)Verified Jul 15, 2026View source, notifies the beneficiaries, then pays the debts and distributes under the trust's terms.

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How Many Death Certificates Do I Need?

In Delaware, certified death certificates come from the Delaware Department of Health and Social Services - Office of Vital StatisticsDelaware Department of Health and Social Services - Office of Vital StatisticsVerified Oct 15, 2026View source; the first copy costs $25Delaware Department of Health and Social Services - Office of Vital StatisticsVerified Oct 15, 2026View source.

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Do I Need Probate?

In Delaware, estates with personal property of $50,000delcode.delaware.gov: 12 Del. C. § 2306Verified Sep 8, 2026View source or less skip probate with the Distribution Without Lettersdelcode.delaware.gov: 12 Del. C. § 2306Verified Sep 8, 2026View source, 30 daysdelcode.delaware.gov: 12 Del. C. § 2306Verified Sep 8, 2026View source after death.

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How Do I Open a Trust Account at My Bank?

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Do I Have to File Tax Returns for Someone Who Died?

Delaware requires a final state income tax return for the decedent alongside the federal Form 104030 Del. C. § 1102; § 1108Verified Sep 20, 2026View source; a federal estate tax return (Form 706) is required only for estates above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.

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How Do I Settle an Estate?

Settling an estate in Delaware: the personal representative files the estate inventory within 90 daysDel. Code tit. 12, §§ 1904, 1905, 1908, 1910Verified Sep 15, 2026View source of appointment; creditors have 8 months12 Del. C. §§ 2101, 2102, 2103, 2104, 2105, 2109Verified Sep 15, 2026View source to present claims; a simple estate closes in 9 months to 12 months.

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What Do I Do When Someone Dies?

After a death in Delaware, the estate either qualifies for the simplified procedure for estates under $50,000delcode.delaware.gov: 12 Del. C. § 2306Verified Sep 8, 2026View source or goes through probate, where creditors have 8 months12 Del. C. § 2102 (8 months from death for pre-death claims; 6 months for post-death claims)Verified Sep 8, 2026View source to file claims after notice.

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Delaware Estate Settlement Resources

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