南达科他州是美国为数不多的对信托不征收州所得税或资本利得税的州之一。这为高净值和超高净值家庭及其顾问创造了巨大的规划机会，因为本金的增加是免税的。如果在整个信托生命周期中进行复利计算，信托受益人可获得的本金和收入会显著增加。您可以亲自体验一下。我们发明了一种计算器，您可以把南达科他州的税收优惠与其他州的税收优惠进行比较。
节税计算器
在下面的五个蓝色框中输入您的数据，选择其中一个状态并单击计算按钮。随后将弹出一张图表，显示您在南达科他州信托的潜在节税信息。
| Trust Size ($) | |||
| Remaining Term of Trust (years) | |||
| Expected Future Rate of Return for the Trust (%) | |||
| Annual % of income derived from Ordinary Income (%) | |||
| Annual % of income derived from Capital Gains (%) | |||
| Current Trust Situs | VS. | ||
| State Tax Rate on Income (%) (1)(2)(3) | VS. | ||
| State Tax Rate on LT Capital Gains (%) (1)(2)(3) | VS. | ||
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FOOTNOTES (1) Have used the highest state tax rate for ordinary income and capital gain (2) Have used federal rate of 20% for capital gain and 39.6% for ordinary income (3) Calculated on highest rate for married filing jointly (4) Source for state income tax rates was TaxFoundation.org and for state capital gains tax rates was worldpopulationreview.com. DISCLAIMER The calculation of expected growth of creating a trust in South Dakota is only an estimate that should not be relied upon. These estimates apply to only non-grantor trusts. Certain states will still impose taxes based upon the residence of the grantor at time of creation and/or residences of the fiduciaries and beneficiaries. This should not be construed as legal or tax advice. You should consult your own lawyer or tax professional before creating a South Dakota trust. Sterling Trustees LLC makes no representations, warranties, or assurances as to the accuracy, currency or completeness of the content contained on this page or any website linked to this page. Tax rates subject to change. |
