Important Announcement

LDR’s New Orleans Regional Office is now located at the OMV building, 100 Veterans Blvd · Walk-ins Mon–Fri, 8 AM–4 PM · 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 IncomeTax Years
2021 and Prior
Tax Years
2022-2024
Tax Years
2025 and
After
$0 - $10,0002.00%1.85%3%
$10,001 - $50,0004.00%3.50%3%
$50,001 and over6.00%4.25%3%