2025 Tax Rates: Trusts vs. Individuals

Taxes

Tax rates for trusts differ significantly from those for individuals. Trusts reach the highest tax bracket much faster. Be sure to speak with your tax team about your specific situation.

2025 Federal Income Tax Rate Chart

Tax Rate Trust Individual (Single) Married Filing Jointly
10% — $0 – $11,925 $0 – $23,850
12% — $11,926 – $48,475 $23,851 – $96,950
22% — $48,476 – $103,350 $96,951 – $206,700
24% $0 – $3,150 $103,351 – $197,300 $206,701 – $394,600
32% — $197,301 – $250,525 $394,601 – $501,050
35% $3,151 – $11,450 $250,526 – $626,350 $501,051 – $751,600
37% $15,651+ $626,351+ $751,601+

Note: Trusts are taxed at the highest rate (37%) on income over $15,650 — a much lower threshold than individuals. Consult your tax advisor to understand how trust taxation may affect your estate plan.

‍Source: Miracle Law PLLC — miracleattorney.com

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