INCOME TAX RATES FOR ESTATES AND TRUSTS: 2026
01.Core Concepts
2026 Tax Is: If Taxable Income Is: 10% of taxable income Not over $3,300 $330 plus 24% of the excess of such amount over $3,300 Over $3,300 but not over $11,700 $2,346 plus 35% of the excess of such amount over $11,700 Over $11,700 but not over $16,000 $3,851 plus 37% of the excess of such amount over $16,000 Over $16,000