How Much Does a Trustee Get Paid in Georgia?
In Georgia, trustee compensation follows a statutory fee scheduleO.C.G.A. §§ 53-12-210 to 53-12-214Verified Sep 18, 2026View source unless the trust instrument sets a different amount. The schedule is an annual commission on principal.
Unlike most states, Georgia sets trustee commissions by statuteO.C.G.A. §§ 53-12-210 to 53-12-214Verified Sep 18, 2026View source. It allows an annual commission on principalO.C.G.A. §§ 53-12-210 to 53-12-214Verified Sep 18, 2026View source. The rate is fixed by law rather than negotiated, so the commission turns on the trust's size. A family, professional or corporate trustee is entitled to the statutory commission unless the trust document provides otherwise.
Yes. Trustee compensation is taxable income to the trustee. In Georgia, that means federal income tax and state income taxO.C.G.A. §§ 48-7-20(a.1), 48-7-27(a)(1)(B); HB 463 (2026)Verified Sep 20, 2026View source at up to 4.99%O.C.G.A. §§ 48-7-20(a.1), 48-7-27(a)(1)(B); HB 463 (2026)Verified 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 Georgia 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 Georgia law. The Georgia executor fee calculator is the comparison for a one-time distribution.
The two roles differ in length: an executor handles a probate that runs 6 months to 12 months, while a trustee may manage assets for years. In Georgia, executor fees follow a statutory scheduleO.C.G.A. § 53-6-60(b)(1)-(4) ("Two and one-half percent commission on all sums of money received by the personal representative on account of the estate...and 2 1/2 percent commission on all sums paid out"; "Ten percent commission on the amount of interest made"; up to 3% of appraised value for delivery of property in kind; up to 10% of annual income for working land) (Verified 2026-09-08 against GA Code § 53-6-60 (2025))Verified Sep 8, 2026View source, and trustee commissions are set by statute as wellO.C.G.A. §§ 53-12-210 to 53-12-214Verified 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.
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How Do I Settle a Trust?
Settling a trust in Georgia happens outside court: the trustee acts under the state's trust statuteO.C.G.A. § 53-12-1 et seq.Verified Oct 17, 2026View source, notifies the beneficiaries within 60 daysO.C.G.A. §§ 53-12-242, 53-12-243, 53-12-307Verified Sep 15, 2026View source, then pays the debts and distributes under the trust's terms.
How Many Death Certificates Do I Need?
In Georgia, certified death certificates come from the Georgia Department of Public Health - State Office of Vital RecordsGeorgia Department of Public Health - State Office of Vital RecordsVerified Oct 15, 2026View source; the first copy costs $25Georgia Department of Public Health - State Office of Vital RecordsVerified Oct 15, 2026View source, additional copies $5Georgia Department of Public Health - State Office of Vital RecordsVerified Oct 15, 2026View source each.
Do I Need Probate?
In Georgia, estates with personal property of $15,000O.C.G.A. § 7-1-239Verified Sep 8, 2026View source or less skip probate with the Bank Deposit AffidavitO.C.G.A. § 7-1-239Verified Sep 8, 2026View source.
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?
Georgia requires a final state income tax return for the decedent alongside the federal Form 1040O.C.G.A. §§ 48-7-20(a.1), 48-7-27(a)(1)(B); HB 463 (2026)Verified 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.
How Do I Settle an Estate?
Settling an estate in Georgia: the personal representative files the estate inventory within 180 daysO.C.G.A. §§ 53-7-30, 53-7-31, 53-7-32, 53-7-33Verified Sep 15, 2026View source of appointment; creditors have 3 monthsO.C.G.A. §§ 53-7-40, 53-7-41, 53-7-42, 53-7-43, 9-3-36Verified Oct 18, 2026View source to present claims; a simple estate closes in 6 months to 9 months.
What Do I Do When Someone Dies?
After a death in Georgia, the estate either qualifies for the simplified procedure for estates under $15,000O.C.G.A. § 7-1-239Verified Sep 8, 2026View source or goes through probate, where creditors have 3 monthsO.C.G.A. § 53-7-41(d) ("within three months from the date of publication of the personal representative's last notice") (Verified 2026-09-08 against GA Code § 53-7-41 (2025))Verified Sep 8, 2026View source to file claims after notice.
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