Estate and Trust Tax Rates
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If taxable income was: |
The tax rate is: |
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|
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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 |
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2018 |
$0 to $2,550 |
15% of taxable income |
|
$2,551 to $6,000 |
$382.50 plus 25% of the amount over $2,550 |
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$6,001 to $9,150 |
$1,245 plus 28% of the amount over $6,000 |
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$9,151 to $12,500 |
$2,127 plus 33% of the amount over $9,150 |
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$12,500 or more |
$3,232.50 plus 39.6% of the amount over $12,500 |
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|
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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 |
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|
|
2016 |
$0 to $2,550 |
15% of taxable income |
|
$2,551 to $5,950 |
$383.5 plus 25% of the amount over $2,500 |
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$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 |
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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 |
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|
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2014 |
$0 to $2,500 |
15% of taxable income |
|
$2,501 to $5,800 |
$375 plus 25% of the amount over $2,500 |
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$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 |
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2013 |
$0 to $2,450 |
15% of taxable income |
|
$2,451 to $5,700 |
$367.50 plus 25% of the amount over $2,450 |
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$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 |
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2012 |
$0 to $2,400 |
15% of taxable income |
|
$2,401 to $5,600 |
$360 plus 25% of the amount over $2,400 |
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$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 |
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2011 |
$0 to $2,300 |
15% of taxable income |
|
$2,301 to $5,450 |
$345 plus 25% of the amount over $2,300 |
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$5,451 to $8,300 |
$1,132.50 plus 28% of the amount over $5,450 |
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$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 |
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2010 |
$0 to $2,300 |
15% of taxable income |
|
$2,301 to $5,350 |
$345 plus 25% of the amount over $2,300 |
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$5,351 to $8,200 |
$1,107.50 plus 28% of the amount over $5,350 |
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$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 |
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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 |