2018 vs 2017 Tax Bracket Rates for Estates and Trusts

In 2018, not only were Estate & Trust tax rates lowered, the number of tax brackets were reduced from 5 to 4.

2018 Tax Rates for Estates and Trusts

If Taxable Income Is:

Over      But Not Over      The Tax Is:

$0               $2,550     10% of the taxable income

$2,550        $9,150     $255.00 plus 24% of the excess over $2,550

$9,150       $12,500    $1,839.00 plus 35% of the excess over $9,150

$12,500          —          $3,011.50 plus 37% of the excess over $12,500

2017 Tax Rates for Estates and Trusts

If Taxable Income Is:

Over      But Not Over      The Tax Is:

$0              $2,550      15% of the taxable income

$2,550        $6,000     $382.50 plus 25% of the excess over $2,550

$6,000        $9,150     $1,245.00 plus 28% of the excess over $6,000

$9,150       $12,500     $2,127.00 plus 33% of the excess over $9,150

$12,500         —           $3,232.50 plus 39.6% of the excess over $12,500