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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 and graphic.
For CRUT 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.
5.00%
Current IRS §7520 rate:
June 2026
§7520 Rate History — Last 24 Months
Month | §7520 Rate | IRS Revenue Ruling |
|---|---|---|
June 2026 | 5.00% | IRS Rev. Rul. 2026-11 |
May 2026 | 5.00% | IRS Rev. Rul. 2026-09 |
April 2026 | 4.60% | IRS Rev. Rul. 2026-07 |
March 2026 | 4.80% | IRS Rev. Rul. 2026-06 |
February 2026 | 4.60% | IRS Rev. Rul. 2026-03 |
January 2026 | 4.60% | IRS Rev. Rul. 2026-02 |
December 2025 | 4.60% | IRS Rev. Rul. 2025-24 |
November 2025 | 4.60% | IRS Rev. Rul. 2025-22 |
October 2025 | 4.60% | IRS Rev. Rul. 2025-20 |
September 2025 | 4.80% | IRS Rev. Rul. 2025-18 |
August 2025 | 4.80% | IRS Rev. Rul. 2025-16 |
July 2025 | 5.00% | IRS Rev. Rul. 2025-14 |
June 2025 | 5.00% | IRS Rev. Rul. 2025-12 |
May 2025 | 5.00% | IRS Rev. Rul. 2025-10 |
April 2025 | 5.00% | IRS Rev. Rul. 2025-08 |
March 2025 | 5.40% | IRS Rev. Rul. 2025-06 |
February 2025 | 5.40% | IRS Rev. Rul. 2025-04 |
January 2025 | 5.20% | IRS Rev. Rul. 2025-02 |
December 2024 | 5.00% | IRS Rev. Rul. 2024-26 |
November 2024 | 4.40% | IRS Rev. Rul. 2024-24 |
October 2024 | 4.40% | IRS Rev. Rul. 2024-21 |
September 2024 | 4.80% | IRS Rev. Rul. 2024-17 |
August 2024 | 5.20% | IRS Rev. Rul. 2024-15 |
July 2024 | 5.40% | IRS Rev. Rul. 2024-13 |
June 2024 | 5.60% | IRS Rev. Rul. 2024-12 |
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