Updated October 5, 2026. Quick answer: Yes. Oklahoma taxes trust income at the same rates as single individuals, topping out at 4.75% for 2025, and the statute says the tax is imposed upon “the Oklahoma taxable income of every trust and estate” at the same rates provided for single individuals.
How Oklahoma treats trust income
| Item | What the documents say |
|---|---|
| Treatment | Oklahoma taxes resident trusts and estates through Form 513 and nonresident trusts and estates through Form 513-NR. The source says: “Only resident trusts and estates shall use Form 513.” Nonresident trusts and estates use Form 513-NR. |
| Who counts as a resident trust | The residence of a trust turns on the domicile of the person whose property is in it, and the instructions note that the fiduciary’s domicile “does not establish the residence of the estate or trust.” The instructions tie residence to the domicile of the person who left or transferred the property at death, at transfer, or when the trust became irrevocable. |
| Rate on trust income | The statute applies the individual rates to fiduciaries, with the single individual schedule governing, and for 2025 that schedule runs from 0.25% on the first $1,000 to 4.75% on the remainder. In the source’s words, “at the same rates as are provided in subsections B through D” of the section for single individuals. The Form 513 packet prints the tax as a lookup table and a worksheet for taxable income of $81,000 or more. |
| Distribution deduction | Form 513 has an income distribution deduction line, and the instructions tell the filer to enter the net Oklahoma income distributed. The source says: “Enter the net amount of Oklahoma income distributed.” Bonus depreciation adjustments are reported on separate lines. |
| Nonresident trusts | A nonresident trust computes income as if all of it were earned in Oklahoma, finds the tax on that amount, and then prorates the tax by the share of income from Oklahoma sources. In the source’s words, “the tax is prorated using the percentage of the AGI” from Oklahoma sources divided by the AGI from all other sources, and the result is the Oklahoma tax liability. |
| Return to file | Resident trusts file Form 513 and nonresident trusts file Form 513-NR, and calendar year 2025 returns generally had to be postmarked by April 15, 2026. |
| Grantor trusts and estimated tax | Trusts must make quarterly estimated payments when the expected tax is $500 or more, and the instructions say “A grantor trust will be treated the same on the Oklahoma return” as it is on the federal return. |
A $10,000 example
The tax on $10,000 of taxable income a trust keeps depends on the bracket it lands in. Taxed wholly at the lowest printed rate, 0.25%, the tax is computed as $10,000 x 0.25% = $25; taxed wholly at the highest, 4.75%, it is computed as $10,000 x 4.75% = $475. The state’s own schedule decides which applies. Federal tax on the trust’s income still applies.
Income the trust passes out to a beneficiary is handled as the distribution deduction row above describes.
What changes in 2026
Section 2355 subsection D prints a new single individual schedule for tax year 2026 of 0% on the first $3,750, 2.5%, 3.5% and 4.5% on the remainder, subject to further reductions under subsection E.
Federal rules
The state’s treatment sits on top of the federal one. The federal brackets a trust faces are laid out in trust tax brackets versus individual brackets, and capital gains that a trust keeps are covered in capital gains stay in the trust. The IRS explains the federal return in the About Form 1041 page.
Related: how Oklahoma taxes retirement income, whether Oklahoma taxes pensions, what a living trust costs in Oklahoma, federal trust tax brackets, and trust income tax by state.
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Answer againSources
- 2025 Oklahoma Resident Fiduciary Income Tax Forms and Instructions, Form 513 (Oklahoma Tax Commission): https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/businesses/corporate-income-tax/current/513-Pkt.pdf
- 2025 Oklahoma Nonresident Fiduciary Income Tax Forms and Instructions, Form 513-NR (Oklahoma Tax Commission): https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/businesses/corporate-income-tax/current/513-NR-Pkt.pdf
- Oklahoma Statutes Title 68, Sections 2353, 2355 and 2362 (Oklahoma Legislature, excerpt of Title 68 file): https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.rtf
Sources: the primary documents linked above, read on October 5, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the plan administrator or the agency itself is the right place to confirm anything consequential.