Questions about executor fees in Ireland are common, and understandably so. Taking on the role can feel like a second job — weeks of paperwork, phone calls, and visits to banks and solicitors, often while you are still grieving. It is natural to wonder whether you can be paid for your time. For most family executors, the answer is no, though there are important exceptions and you can always recover your expenses. Our complete guide to executor duties in Ireland explains the full role.
This article explains the general rule on executor remuneration, the narrow circumstances in which payment is allowed, exactly what expenses you can claim back from the estate, and how any payment is taxed. It is written for the Irish probate context, governed by the Succession Act 1965.
The general rule: an executor is not paid for their time
The starting point in Irish law is that an executor cannot profit from the office. The Law Society of Ireland puts it directly: a trustee cannot profit from their office and is not entitled to profit costs unless the will creates an entitlement. Acting as executor is treated as a position of trust, not a paid job.
This rule reflects the nature of the role. As executor, you hold and manage assets for the benefit of others — the beneficiaries. The law guards against any conflict between your duty to the estate and a personal interest in being paid out of it. So the default position is clear: no charge for your time.
There are three ways this default can change: the will can contain a charging clause, all the beneficiaries can agree to pay you, or a gift in the will can be intended as recognition for acting. The sections below explain each, and what you can recover regardless of any of them.
Who can charge, and when
Whether an executor can be paid depends on who they are and what the will says. The table below sets out the common situations. The key distinction is between charging for your time, which is restricted, and recovering your expenses, which is always allowed.
Lay executor (family member or friend)
No — not for time, as a rule
An executor cannot profit from the office. A family executor is not entitled to be paid for the hours they spend, unless the will allows it or all beneficiaries agree.
Lay executor, with a charging clause in the will
Yes
If the will expressly authorises payment, the executor can charge in line with what the clause permits.
Lay executor, with all beneficiaries' agreement
Yes
If every beneficiary affected freely agrees to remuneration, the executor can be paid from the estate.
Solicitor or other professional executor
Usually, via a charging clause
Professionals normally rely on a charging clause in the will. Without one, they cannot charge professional fees for acting.
Any executor — out-of-pocket expenses
Yes
Reasonable, vouched expenses properly incurred in administering the estate are recoverable from estate funds, separate from any charge for time.
When an executor in Ireland can and cannot charge for their time, and the separate position on expenses.
| Who is acting | Can they charge for time? | Why |
|---|---|---|
| Lay executor (family member or friend) | No — not for time, as a rule | An executor cannot profit from the office. A family executor is not entitled to be paid for the hours they spend, unless the will allows it or all beneficiaries agree. |
| Lay executor, with a charging clause in the will | Yes | If the will expressly authorises payment, the executor can charge in line with what the clause permits. |
| Lay executor, with all beneficiaries' agreement | Yes | If every beneficiary affected freely agrees to remuneration, the executor can be paid from the estate. |
| Solicitor or other professional executor | Usually, via a charging clause | Professionals normally rely on a charging clause in the will. Without one, they cannot charge professional fees for acting. |
| Any executor — out-of-pocket expenses | Yes | Reasonable, vouched expenses properly incurred in administering the estate are recoverable from estate funds, separate from any charge for time. |
What a charging clause is
A charging clause is a provision in a will that expressly authorises an executor to be paid for acting. It is the mechanism that creates the entitlement to charge, overriding the general rule that an executor cannot profit from the office. Without one, the entitlement simply does not exist.
Charging clauses matter most for professional executors. A solicitor named as executor will normally rely on a charging clause to charge their firm's usual fees for the work of administering the estate. If the will contains no charging clause, the Law Society of Ireland is clear that a solicitor-executor is not entitled to charge a professional fee for acting.
A trap to avoid: witnessing the will (Section 82)
Section 82 of the Succession Act 1965 makes a gift or benefit under a will to an attesting witness, or the spouse or civil partner of a witness, “utterly null and void”. Because a charging clause is treated as a benefit, this rule can quietly wipe it out.
In practice, a charging clause is invalidated if the executor — or their spouse, civil partner, or a partner in their firm — was one of the two witnesses to the will. A professional executor who witnesses a will containing their own charging clause can therefore lose the right to be paid. Wills should always be witnessed by independent people who take no benefit.
Expenses you can always recover
Even when you cannot charge for your time, you are not out of pocket. Reasonable expenses properly incurred in administering the estate are recoverable from estate funds, and are paid in priority to the beneficiaries. This is separate from, and independent of, any charge for your time.
Recoverable expenses are the genuine costs of getting the job done — not a reward for doing it. The table below shows the common ones. The golden rule is to keep receipts and records for everything, so each expense can be vouched if a beneficiary later queries the estate accounts.
Probate Office and court fees
Recoverable
Stamping and filing fees paid to extract the Grant of Probate.
Solicitor's professional fees
Recoverable
Where you instruct a solicitor to handle the legal process on the estate's behalf.
Valuation fees
Recoverable
Fees for valuing property, land, shares, or other assets for the probate application.
Statutory creditor notices
Recoverable
The cost of newspaper advertisements placed to invite creditor claims.
Postage, certified copies, and travel
Recoverable
Reasonable administrative outlays directly related to administering the estate, vouched with receipts.
Your own time and effort
Not recoverable (as a rule)
A lay executor cannot charge for hours spent unless the will permits it or all beneficiaries agree.
Common executor outlays and whether they can be recovered from the estate. Always keep receipts.
| Item | Recoverable? | Notes |
|---|---|---|
| Probate Office and court fees | Recoverable | Stamping and filing fees paid to extract the Grant of Probate. |
| Solicitor's professional fees | Recoverable | Where you instruct a solicitor to handle the legal process on the estate's behalf. |
| Valuation fees | Recoverable | Fees for valuing property, land, shares, or other assets for the probate application. |
| Statutory creditor notices | Recoverable | The cost of newspaper advertisements placed to invite creditor claims. |
| Postage, certified copies, and travel | Recoverable | Reasonable administrative outlays directly related to administering the estate, vouched with receipts. |
| Your own time and effort | Not recoverable (as a rule) | A lay executor cannot charge for hours spent unless the will permits it or all beneficiaries agree. |
When a gift in the will is meant as payment
Sometimes a will leaves a specific gift — a sum of money or an item — to the person named as executor. There is a presumption in Irish law that a legacy to an executor is conditional on them accepting the office of executor. In other words, the gift may be intended as recognition for taking on the work.
Whether the gift is genuinely a substitute for a fee, or simply a gift that happens to go to the executor, depends on the wording of the will. This affects how it is treated, including for tax. If a will leaves you something and also names you as executor, it is worth asking a solicitor or tax advisor what was intended.
How executor payment is taxed
The tax treatment depends on what the payment actually is. A genuine fee for acting as executor — for example, a solicitor charging under a charging clause — is generally treated as income for the recipient rather than as an inheritance, and may be taxable as such. Because the income tax position turns on the facts, professional tax advice should be sought.
A gift or legacy left to you in the will is treated differently. It falls under Capital Acquisitions Tax (CAT), the tax on gifts and inheritances. CAT is charged at 33% on the value of inheritances above your relevant group threshold: Group A (a child inheriting from a parent, or a parent taking an absolute inheritance from a deceased child) €400,000; Group B (a sibling, grandparent, niece, nephew, grandchild, or a parent taking a limited interest) €40,000; Group C (everyone else) €20,000.
The distinction between a taxable fee and an inheritance can have a real impact on what you keep. Because it turns on the wording of the will and your own circumstances, this is an area where professional tax advice is genuinely worthwhile. Our guide to inheritance tax in Ireland explains how CAT works in more detail.
The wider point: the role does not have to fall on you alone
For many family executors, the concern behind “can I charge for my time?” is really about the sheer scale of the work. The reassuring news is that you do not have to do everything yourself. Executors routinely instruct solicitors, tax advisors, and valuers, and those professional fees are recoverable from the estate.
That changes your role from doing the paperwork to overseeing it. If the weight of the work, rather than the lack of a fee, is what concerns you, our guide on whether you can refuse to be an executor sets out your options, and executor liability in Ireland explains how professional support protects you.
Should you get professional help?
You can administer an estate yourself — the Probate Office accepts personal applications. But where the estate is anything other than simple, professional support takes the technical burden off your shoulders, and the fees come out of the estate rather than your pocket. Our comparison of DIY probate versus using a solicitor weighs the options.
If you would like a clear picture of what the estate will need before committing to anything, our free assessment is a good place to start. Prefer to talk it through first? You can call us on (01) 578 1570 and we will point you in the right direction. For a breakdown of what professional help typically costs, see our guide to probate costs and fees in Ireland.