How Much Does a Trustee Get Paid in North Dakota?
In North Dakota, trustee compensation follows "reasonable compensation" (UTC § 708 or equivalent)N.D. Cent. Code §§ 59-15-08, 59-15-09Verified Sep 18, 2026View source unless the trust instrument sets a different amount.
Frequently Asked Questions
North Dakota allows a trustee reasonable compensationN.D. Cent. Code §§ 59-15-08, 59-15-09Verified 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 North Dakota, that means federal income tax and state income taxN.D. Cent. Code § 57-38-30.3(1)(a); 2026 Forms ND-1 and ND-EZ Tax Rate Schedules (Form ND-1ES, SFN 28709)Verified Sep 20, 2026View source at up to 2.5%N.D. Cent. Code § 57-38-30.3(1)(a); 2026 Forms ND-1 and ND-EZ Tax Rate Schedules (Form ND-1ES, SFN 28709)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 North Dakota 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 North Dakota law. The North Dakota executor fee calculator is the comparison for a one-time distribution.
The two roles differ in length: an executor handles a probate that runs 4 months to 12 months, while a trustee may manage assets for years. In North Dakota, executor compensation is reasonable compensation set by the courtN.D.C.C. § 30.1-18-19 (reasonable compensation; no statutory percentage)Verified Sep 8, 2026View source, and trustee compensation is set by the trust document or a reasonable-compensation standardN.D. Cent. Code §§ 59-15-08, 59-15-09Verified 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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