Where the estate is opened.
Only if the statute's conditions are met. Read the section below.
See the tax section for the exemption or the repeal.
Living trust or probate
A revocable living trust holds assets you title in the trustee's name. You can serve as trustee while you are able.
At death, the successor trustee handles those assets. Property you leave in your own name can still go through the probate court. A pour-over will sends leftover assets into the trust, and those leftover assets may pass through probate first.
The probate path
In Florida, the estate is opened in the Circuit Court.
Florida Statutes section 26.012 gives circuit courts exclusive original jurisdiction of proceedings relating to the settlement of the estates of decedents and minors, the granting of letters testamentary, and other jurisdiction usually pertaining to courts of probate. Section 733.101 places venue in the county where the decedent was domiciled, or, if none, where property is located. Section 733.603 states that a personal representative shall proceed expeditiously with settlement and distribution and, except as the code or a court order specifies, without adjudication, order, or direction of the court.
Source: 2026 Florida Statutes section 26.012
Fees
In Florida, the statute states a fee it calls presumed reasonable.
Section 733.617 gives a personal representative a commission on the compensable value of the estate, defined as the inventory value of the probate estate assets and the income earned by the estate during administration. The commission presumed reasonable for ordinary services in formal administration is 3 percent for the first $1 million, 2.5 percent for all above $1 million and not exceeding $5 million, 2 percent for all above $5 million and not exceeding $10 million, and 1.5 percent for all above $10 million. Further reasonable compensation is allowed for extraordinary services. Section 733.6171 states there is not a mandatory statutory attorney fee. Compensation for ordinary attorney services in a formal administration is presumed reasonable on the same compensable value at $1,500 for estates of $40,000 or less, an additional $750 for more than $40,000 and not exceeding $70,000, an additional $750 for more than $70,000 and not exceeding $100,000, then 3 percent on the next $900,000, 2.5 percent for all above $1 million and not exceeding $3 million, 2 percent for all above $3 million and not exceeding $5 million, 1.5 percent for all above $5 million and not exceeding $10 million, and 1 percent for all above $10 million.
Source: 2026 Florida Statutes section 733.617
Small estate
Florida's small-estate figure on this page is $150,000 when the statute's conditions are met.
Summary administration under section 735.201 may be had when, in a testate estate, the will does not direct administration as required by chapter 733, and the value of the entire estate subject to administration in this state, less the value of property exempt from the claims of creditors, does not exceed $150,000, or the decedent has been dead for more than 2 years. Section 735.301 is a separate disposition without administration. It applies when the decedent leaves only personal property exempt under section 732.402, personal property exempt from creditor claims under the State Constitution, and nonexempt personal property the value of which does not exceed the sum of preferred funeral expenses and reasonable and necessary medical and hospital expenses of the last 60 days of the last illness. That section has no separate fixed dollar cap on the official page.
Source: 2026 Florida Statutes section 735.201
Estate or inheritance tax
Florida has no current estate tax on the page linked below.
The Florida Department of Revenue states that a federal change eliminated Florida's estate tax on people who died after December 31, 2004. The page does not mention an inheritance tax.
Source: Florida Department of Revenue, Estate Tax
Questions
The answers use the same statute and court pages as the sections above.
Does a living trust avoid probate in Florida?
A revocable living trust holds the assets you title in the trustee's name. The successor trustee handles those assets. Property still titled in your own name can be a probate matter. A pour-over will can send leftover assets into the trust, and those leftover assets may still pass through probate first.
What is the small-estate procedure in Florida?
Summary administration under section 735.201 may be had when, in a testate estate, the will does not direct administration as required by chapter 733, and the value of the entire estate subject to administration in this state, less the value of property exempt from the claims of creditors, does not exceed $150,000, or the decedent has been dead for more than 2 years. Section 735.301 is a separate disposition without administration. It applies when the decedent leaves only personal property exempt under section 732.402, personal property exempt from creditor claims under the State Constitution, and nonexempt personal property the value of which does not exceed the sum of preferred funeral expenses and reasonable and necessary medical and hospital expenses of the last 60 days of the last illness. That section has no separate fixed dollar cap on the official page.
How are probate fees set in Florida?
Section 733.617 gives a personal representative a commission on the compensable value of the estate, defined as the inventory value of the probate estate assets and the income earned by the estate during administration. The commission presumed reasonable for ordinary services in formal administration is 3 percent for the first $1 million, 2.5 percent for all above $1 million and not exceeding $5 million, 2 percent for all above $5 million and not exceeding $10 million, and 1.5 percent for all above $10 million. Further reasonable compensation is allowed for extraordinary services. Section 733.6171 states there is not a mandatory statutory attorney fee. Compensation for ordinary attorney services in a formal administration is presumed reasonable on the same compensable value at $1,500 for estates of $40,000 or less, an additional $750 for more than $40,000 and not exceeding $70,000, an additional $750 for more than $70,000 and not exceeding $100,000, then 3 percent on the next $900,000, 2.5 percent for all above $1 million and not exceeding $3 million, 2 percent for all above $3 million and not exceeding $5 million, 1.5 percent for all above $5 million and not exceeding $10 million, and 1 percent for all above $10 million.
Does Florida tax an estate or an inheritance?
The Florida Department of Revenue states that a federal change eliminated Florida's estate tax on people who died after December 31, 2004. The page does not mention an inheritance tax.
Sources
These are the statute and court pages used above.