Charitable Remainder Trust Calculator

Calculate CRT annual payout, charitable deduction, and tax savings.

By Konstantin Iakovlev · Updated October 2026 · Source: IRS — Section 7520 interest rates (October 2026: 5.6%, Rev. Rul. 2026-19)

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%
yrs
%
%
$

Annual Payout

$35,000.00

Charitable Deduction

$151,007.73

Tax Savings

$48,322.47

CRT Summary

Annual Payout to You$35,000.00
Total Payouts Over Term$525,000.00
Charitable Deduction (Year 1)$151,007.73
Income Tax Savings$48,322.47
Capital Gains Tax Avoided$47,600.00
Est. Remainder to Charity$341,946.33

Want the charity paid first and the rest left to your family? That is a charitable lead trust: CLAT calculator

Use the Charitable Remainder Trust Calculator above to calculate your results. Enter your values and see instant results — all calculations run in your browser.

Disclaimer: This calculator is for informational purposes only and does not constitute tax, financial, or legal advice. Results are estimates based on the information you provide and current rates. Always consult a qualified tax professional or financial advisor for advice specific to your situation.

How It Works

A Charitable Remainder Trust (CRT) can deliver income to you now and a gift to charity later, and this calculator estimates the three numbers that matter most: your annual income from the trust, the immediate charitable income tax deduction you may claim, and your potential tax savings. Those figures sit at the heart of estate planning, balancing your philanthropic goals against your own financial needs.

The tool models a charitable remainder annuity trust (CRAT) that pays a fixed amount for a set number of years. It discounts those payments at the IRS Section 7520 interest rate (5.6% for October 2026 — the IRS republishes this rate every month), treating each one as paid at the end of the year, and your charitable deduction is the amount you put in minus that present value. It does not use the IRS mortality tables, so a trust that pays for someone's lifetime needs the IRS's own actuarial factors. Your annual payout follows directly from the payout rate and the initial fair market value of the assets you transfer in.

The Section 7520 rate carries more weight than many people expect, with a higher rate generally producing a larger deduction. Because the output is an estimate, your actual results may differ depending on market performance, the IRS rates in effect, and your individual tax circumstances. Given the stakes, work with a qualified financial advisor and tax professional before committing to a CRT.

Example: Funding a CRAT with Appreciated Stock

  1. 1 Sarah transfers $1,000,000 of appreciated stock to a charitable remainder annuity trust that pays her 5% of the starting value each year for 20 years, with the remainder going to her alma mater.
  2. 2 Annual payout: $1,000,000 × 5% = $50,000, fixed for all 20 years ($1,000,000 in total).
  3. 3 Present value of the payments at the October 2026 Section 7520 rate of 5.6%: $50,000 × (1 − 1.056^−20) ÷ 0.056 = $50,000 × 11.8519 = $592,593.
  4. 4 Charitable deduction: $1,000,000 − $592,593 = $407,407, above the 10% minimum remainder ($100,000). At the 32% rate entered, the calculator shows tax savings of about $130,370 ($407,407 × 0.32).
  5. 5 If the trust's investments earned exactly 5.6% a year, about $1,211,454 would be left for the university after the 20th payment. A higher Section 7520 rate in the month the trust is funded shrinks the present value of the payments and enlarges the deduction.

Source: IRS — Section 7520 interest rates (October 2026: 5.6%, Rev. Rul. 2026-19) · Last updated: October 2026

Frequently Asked Questions

What is a Charitable Remainder Trust?
A CRT is an irrevocable trust that pays you (or a beneficiary) income for life or a set period, then transfers the remaining assets to a charity. You receive an upfront partial charitable tax deduction. The trust itself pays no income tax, so it can sell donated appreciated assets without an immediate capital gains bill; the gain is instead taxed to you gradually, because each payout counts first as the trust's income and gains and only then as a return of principal.
How much income does a CRT pay out?
CRTs must distribute at least 5% but no more than 50% of the trust value annually. A CRAT pays a fixed dollar amount, while a CRUT pays a fixed percentage of the annually revalued trust assets. Most CRTs are set at 5-8% payout rates.
What is the minimum amount for a CRT?
There is no legal minimum, but due to setup costs ($5,000-15,000 in legal fees) and ongoing administration expenses, CRTs generally make financial sense with at least $250,000-500,000 in assets. The present value of the charity remainder must be at least 10% of the initial funding.

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