The capital gains tax rates are 0%, 15% and 20%, depending on the trust's income tax bracket.
- 0-25% bracket rate is zero
- 35-39.6% bracket rate is 15%
- over 39.6% bracket rate is 20%
Please follow this link for the 2016 tax rates for trusts.
http://www.trustedattorneys.com/News/tabid/64/entryid/37/income-tax-rates-for-trusts-and-estates-201...
Keep in mind that if this is a revocable trust or other form of grantor trust, the capital gains tax will be computed at the tax bracket of the grantor and paid by the grantor, not the trust.
