Bracket Guide
2026 Trust Tax Brackets
Compressed rates for undistributed income
Trust Tax Brackets
| Tax Rate | Income Range |
|---|---|
| 10% | $0 - $3,100 |
| 24% | $3,100 - $11,150 |
| 35% | $11,150 - $15,200 |
| 37% | Over $15,200 |
Trust Types
Grantor Trust
Income taxed to grantor
Uses individual rates
Non-Grantor Trust
Separate tax entity
37% at $15,200