When Jeffrey Epstein died, he left behind an estate with an estimated value of $600 million. There were vast financial holdings, a private jet and palatial properties including an island hideaway, a grand Manhattan mansion and a 7,600-acre New Mexico ranch.

But taxes, property upkeep and temperature-controlled storage for his art collection — as well as $121 million in settlements to more than 135 women who accused him of sexually abusing them when they were young — have since cut into his the size of Epstein’s estate.

It is now worth about one-third of its value when the 66-year-old financier hanged himself in a Manhattan jail cell while awaiting trial on sex-trafficking charges 2 1/2 years ago.

The biggest continuing expense is legal costs: $30 million so far to law firms brought in to clean up Epstein’s affairs. Lawyers have helped hand out settlements, liquidate assets and sift through the complicated holdings of a man who once set up his own offshore bank.

The work won’t be finished soon. The estate must still resolve a civil fraud lawsuit, brought by the attorney general of the Virgin Islands, who claims Epstein used the territory to facilitate a criminal enterprise by bilking it out of over $70 million in tax revenue.

And Ghislaine Maxwell, the former associate of Epstein who was convicted of sex-trafficking charges in December, has sued the estate to recoup her legal fees.

Not until all that is over will the estate dispense whatever is left, according to the terms of a secret trust Epstein set up and named in a will drawn just two days before he died.

The details of the trust are not public.

But Karyna Shuliak, Epstein’s girlfriend and the last person he spoke to on the phone before his death, will be one of the main beneficiaries, The New York Times previously reported. A lawyer for Shuliak declined to comment.

The estate has paid $9 million to the lawyers and their team who established and oversaw the victims restitution fund, and $21 million to at least 16 law firms for services and expenses, according to a review of quarterly financial statements filed by the estate in Superior Court in the Virgin Islands.

Five firms — Troutman Pepper, Hughes Hubbard & Reed, White & Case, McLaughlin & Stern and Kellerhals Ferguson Kroblin — have each taken in fees that exceed the nearly $900,000 average award to victims from the compensation fund.

Daniel Weiner, a lawyer with Hughes Hubbard, which has billed the estate more than $6 million, said it was wrong to compare the legal fees and the settlement amounts. He said the estate’s executors, Darren Indyke and Richard Kahn, had put no limitations on the amount of money handed out by the restitution fund, which an independent administrator oversaw.

The victims who participated, he added, were able to avoid litigation costs that could have reduced the amount they received. Victims’ lawyers are being paid out of the awards; a one-third share is typical.

The fees are just one component of the long list of costs that have whittled away at the fortune that Epstein built primarily by providing financial and tax advice to a small group of wealthy men.

The estate’s tax bill alone was roughly $180 million. Upkeep of the properties — two tropical islands, the ranch and a Paris apartment are still unsold — has cost millions more. The estate is also paying about $15,000 a month to store Epstein’s art collection in a temperature-controlled warehouse in Long Island City, New York, according to court filings.

Cash has come in as assets have been sold off: $66 million from the sale of Epstein’s former homes in Manhattan and Palm Beach, Florida, although that was well below their asking prices. A Gulfstream jet, one of three planes Epstein owned, was sold in late 2020 for $10 million.