How Much Does a Trustee Get Paid in Georgia?

Calculate fair trustee compensation in Georgia. See estimated fees and after-tax amounts for family, professional, and corporate trustees.

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What's Fair Compensation?

Answer a few questions to see typical trustee fees for your situation. Compare family, professional, and corporate trustees.

Trustee compensation is typically "reasonable" based on the work involved, or what the trust document specifies. This calculator provides estimates based on industry norms and statutory schedules where applicable. Tax estimates assume this is your only income and apply the standard deduction. Consult the trust document and a licensed attorney for guidance specific to your situation.Data verified 2026-03-06

Frequently Asked Questions

Unlike most states, Georgia sets trustee commissions by statute (O.C.G.A. §§ 53-12-210 to 53-12-214). It allows annual commissions calculated on the trust's principal value. Because the rate is fixed by law rather than negotiated, the exact commission depends on the trust's size — the calculator above computes it for a given value. Family, professional, and corporate trustees are all entitled to the statutory commission unless the trust document provides otherwise.

Trustee compensation is taxable income. In Georgia, trustees pay federal income tax, Georgia state income tax (up to 5.0%), and self-employment tax (15.3%). The trust can deduct the payment as an administrative expense.

Family members serving as trustees in Georgia are entitled to the same compensation as professional trustees. Many family trustees choose to waive or reduce their fee, especially if they are also beneficiaries. Detailed records of time and duties support the reasonableness of any fee taken.

One-time fees apply when a trust distributes all assets and closes, similar to executor work (typically 1-3% of trust value). Annual fees apply when the trust continues for years, such as trusts for minor children or special needs beneficiaries (typically 0.5-2% of assets per year). The compensation model depends on the trust's purpose, not Georgia law. Use the executor fee calculator to compare executor compensation for one-time distributions.

Executor fees and trustee compensation serve different roles. Executors handle a one-time probate process (typically 6-18 months), while trustees may manage assets for years or decades. In Georgia, both executor fees and trustee commissions may be set by statute. See the Georgia executor fee calculator for a detailed breakdown.

Trustee records typically cover time spent on trust duties: investment management, tax filings, beneficiary communications, bill payments, and distributions. Documentation of the trust's complexity and any special skills the trustee brings demonstrates that compensation is reasonable if beneficiaries or courts raise questions.

Trustee Compensation in Georgia

Georgia trustees face federal and state income tax on their compensation, reducing the take-home amount by approximately 25-40%. For family trustees who are also beneficiaries, waiving fees may result in better tax outcomes since trust distributions are generally not taxable. See the Georgia executor fee calculator for comparison.

Executor compensation in Georgia runs to of estate value. Trustees handling a one-time distribution charge comparable rates, while trustees managing ongoing trusts typically charge 0.5-2% annually, declining for larger trust portfolios.

Unlike executor duties that typically conclude within 6 months of appointment, trustee responsibilities may continue for years or decades. Ongoing trusts for minor children, special needs beneficiaries, or spendthrift protections require annual management, tax filing, and beneficiary reporting. The trust settlement plan outlines the key duties.