Beginning April 13, 2026, LDR’s New Orleans regional office will relocate to the OMV building at 100 Veterans Blvd. Walk-in services available Monday–Friday, 8:00 a.m. – 4:00 p.m. No appointment needed. Get more info

Did the income tax rates for estates and trusts change?

Yes. For taxable periods beginning on or after January 1, 2025, the rate for fiduciary income is a flat 3%. See the chart below for historical rates.

Taxable Income	Tax Years 2021 and Prior	Tax Years 2022-2024	Tax Years 2025 and After
$0 - $10,000	2.00%	1.85%	3%
$10,001 - $50,000	4.00%	3.50%	3%
$50,001 and over	6.00%	4.25%	3%

Important Announcement

Did the income tax rates for estates and trusts change?