The percentage of the estate to which an executor is entitled depends on the state law where the will is probated and the terms of the will. Some states use sliding scales, some use percentages and some do not set a specific fee but instead require it be reasonable.
The amount of compensation to which the executor is entitled is set by state law and the deceased person's will. California's fee schedule provides that the executor will receive four percent of the first $100,000, three percent of the next $100,000, two percent on the next $800,000, and so on. Other states, like Kentucky, require the executor's compensation to be a flat percentage of the estate. States like Pennsylvania and Illinois merely require the compensation to be "reasonable and just."