IRS Section 7520 Rate — Current and Historical
 

Always Current. Always Accurate.

The rate shown below is pulled directly from the IRS Internal Revenue Bulletin as soon as each month's ruling is released — no manual lookup, no lag. Unlike the static tables found elsewhere, this page includes a two-year trend chart.
 

For CRT deduction calculations and payout path modeling, use the tools linked below. Note that the § 7520 rate affects only the initial charitable deduction — not the payout path. Payouts are determined by payout rate, asset allocation, investment performance, and trust duration.