Trust Income Tax Brackets: the trust brackets
2026 law · reviewed September 4, 2026
| Taxable income | Rate | The tax is |
|---|---|---|
| $0 to $3,300 | 10% | 10% of taxable income |
| $3,300 to $11,700 | 24% | $330 plus 24% of the excess over $3,300 |
| $11,700 to $16,000 | 35% | $2,346 plus 35% of the excess over $11,700 |
| Over $16,000 | 37% | $3,851 plus 37% of the excess over $16,000 |
Federal income tax rate schedule for estates and trusts, tax year 2026 (§ 1(j)(2)(E), Rev. Proc. 2025-32).