Distribute or Retain? Trust Income Calculator: where each rate begins
2026 law · reviewed September 4, 2026
| Rate | Trust | Single | Married filing jointly |
|---|---|---|---|
| 10% | $0 | $0 | $0 |
| 12% | — | $12,400 | $24,800 |
| 22% | — | $50,400 | $100,800 |
| 24% | $3,300 | $105,700 | $211,400 |
| 32% | — | $201,775 | $403,550 |
| 35% | $11,700 | $256,225 | $512,450 |
| 37% | $16,000 | $640,600 | $768,700 |
| Surtax 3.8% on investment income above | $16,000 | $200,000 | $250,000 |
Taxable income at which each rate begins for a trust, a single filer, and a joint return, 2026, with the surtax thresholds (Rev. Proc. 2025-32; § 1(e); § 1411).
Educational only, not investment, tax, or legal advice. Results are hypothetical estimates that vary with each use and over time and are not guaranteed accurate or complete. Using this tool creates no client relationship with Considerate Capital, and the site that linked here is not affiliated with it. By using it you agree to the tool terms.