Trust Income Tax Brackets: trust vs. individual, by income
2026 law · reviewed September 4, 2026
| Taxable income | Kept in a trust | Trust effective rate | Single beneficiary | Married couple, joint |
|---|---|---|---|---|
| $10,000 | $1,938 | 19.4% | $1,000 | $1,000 |
| $16,000 | $3,851 | 24.1% | $1,672 | $1,600 |
| $25,000 | $7,181 | 28.7% | $2,752 | $2,504 |
| $50,000 | $16,431 | 32.9% | $5,752 | $5,504 |
| $100,000 | $34,931 | 34.9% | $16,712 | $11,504 |
| $250,000 | $90,431 | 36.2% | $56,456 | $45,196 |
Federal ordinary income tax on the same taxable income kept in a trust, or received by a single filer or a married couple with no other income, 2026.