Estate and Trust Tax Rates


 

If taxable income was:

The tax rate is:

 

 

 

2019

$0 to $2,600

10% of taxable income

 

$2,601 to $9,300

$260 plus 24% of the amount over $2,601

 

$9,301 to $12,750

$1,868 plus 35% of the amount over $9,300

 

$12,751 or more

$3,075 plus 37% of the amount over $12,750

 

 

 

2018

$0 to $2,550

15% of taxable income

 

$2,551 to $6,000

$382.50 plus 25% of the amount over $2,550

 

$6,001 to $9,150

$1,245 plus 28% of the amount over $6,000

 

$9,151 to $12,500

$2,127 plus 33% of the amount over $9,150

 

$12,500 or more

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

 

 

 

2017

$0 to $2,550

15% of taxable income

 

$2,551 to $6,000

$382.50 plus 25% of the amount over $2,550

 

$6,001 to $9,150

$1,245 plus 28% of the amount over $6,000

 

$9,151 to $12,500

$2,127 plus 33% of the amount over $9,150

 

$12,500 or more

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

 

 

 

2016

$0 to $2,550

15% of taxable income

 

$2,551 to $5,950

$383.5 plus 25% of the amount over $2,500

 

$5,951 to $9,050

$1,232.5 plus 28% of the amount over $5,950

 

$9,051 to $12,400

$2,100.50 plus 33% of the amount over $9,050

 

$12,401 or more

$3,206 plus 39.6% of the amount over $12,300

 

 

 

2015

$0 to $2,500     

15% of taxable income

 

$2,501 to $5,900      

$375 plus 25% of the amount over $2,500

 

$5,901 to $9,050

$1,225 plus 28% of the amount over $5,900

 

$9,051 to $12,300   

$2,107 plus 33% of the amount over $9,050

 

$12,301 or more 

$3,179.50 plus 39.6%  of the amount over $12,300

 

 

 

2014

$0 to $2,500

15% of taxable income

 

$2,501 to $5,800

$375 plus 25% of the amount over $2,500

 

$5,801 to $8,900   

$1,200 plus 28% of the amount over $5,800

 

$8,901 to $12,150 

$2,068 plus 33% of the amount over $8,900

 

$12,151 or more   

$3,140.50 plus 39.6% of the amount over $12,500

 

 

 

2013

$0 to $2,450

15% of taxable income

 

$2,451 to $5,700   

$367.50 plus 25% of the amount over $2,450

 

$5,701 to $8,750   

$1,180 plus 28% of the amount over $5,700

 

$8,751 to $11,950 

$2,034 plus 33% of the amount over $8,750

 

$11,951 or more

$3,090 plus 39.6% of the amount over $11,950 

 

 

 

2012

$0 to $2,400

15% of taxable income

 

$2,401 to $5,600

$360 plus 25% of the amount over $2,400

 

$5,601 to $8,500

$1,160 plus 28% of the amount over $5,600

 

$8,501 to $11,650

$1,972 plus 33% of the amount over $8,500

 

$11,651 or more

$3,011.50 plus 35% of the amount over $11,650

 

 

 

2011

$0 to $2,300

15% of taxable income

 

$2,301 to $5,450

$345 plus 25% of the amount over $2,300

 

$5,451 to $8,300

$1,132.50 plus 28% of the amount over $5,450

 

$8,301 to $11,350

$1930.50 plus 33% of the amount over $8,300

 

$11,351 or more

$2,937 plus 35% of the amount over $11,350

 

 

 

2010

$0 to $2,300

15% of taxable income

 

$2,301 to $5,350

$345 plus 25% of the amount over $2,300

 

$5,351 to $8,200

$1,107.50 plus 28% of the amount over $5,350

 

$8,201 to $11,200

$1,905.50 plus 33% of the amount over $8,200

 

$11,201 or more

$2,895.50 plus 35% of the amount over $11,200

 

 

 

2009

$0 to $2,300

15% of taxable income

 

$2,301 to $5,350

$345 plus 25% of the amount over $2,300

 

$5,351 to $8,200

$1,107.50 plus 28% of the amount over $5,350

 

$8,201 to $11,150

$1,905.50 plus 33% of the amount over $8,200

 

$11,151 or more

$2,879 plus 35% of the amount over $11,150