How Much Does a Trustee Get Paid in West Virginia?

Yes. Trustee compensation is taxable income to the trustee. In West Virginia, that means federal income tax and state income taxW. Va. Code § 11-21-4j; SB 392 (2026 Regular Session)Verified Sep 20, 2026View source at up to 4.58%W. Va. Code § 11-21-4j; SB 392 (2026 Regular Session)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 West Virginia 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 West Virginia law. The West Virginia 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 15 months, while a trustee may manage assets for years. In West Virginia, executor fees follow a statutory scheduleW.Va. Code § 44-4-12a(a) — 5% on the first $100K, 4% above $100K and not exceeding $400K, 3% above $400K and not exceeding $800K, 2% above $800K. The schedule applies to "all the personal estate which is subject to administration, including the income from the personal estate, that is received and accounted for by them and upon the proceeds of real estate that is sold" — NOT to the whole gross estate. Real estate that is NOT sold draws a separate 1% commission, as does non-administered property includable for federal estate tax, and "no commission shall be allowed on joint and survivorship property, whether real or personal" (§ 44-4-12a(b)). The county commission may reduce the commission for unfaithful discharge or increase it for extraordinary services (§ 44-4-12a(d)), and a testator may vary it by express will language (§ 44-4-12a(f)). Verified 2026-09-09.Verified Sep 9, 2026View source, and trustee compensation is set by the trust document or a reasonable-compensation standardW. Va. Code § 44D-7-708Verified 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.