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.
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 (opens in a new window).