When you open a gold IRA, the company that markets the account and the company that legally holds your gold are two separate entities. The first is the dealer. The second is the custodian. Most investors research dealers thoroughly and never look at the custodian at all. That gap in due diligence is the subject of this guide.
Quick Answer
The best gold IRA custodians for 2026 are Equity Trust (largest in the US, used by Augusta Precious Metals), Madison Trust (best customer satisfaction: A+ BBB with zero complaints), and The Entrust Group (40+ years, four depository options). Your custodian is mostly determined by your dealer: Augusta works primarily with Equity Trust, while Birch Gold Group and Noble Gold Investments support multiple custodians.
Quick Verdict: Top 3 Gold IRA Custodians for 2026
Equity Trust Company
Best for Augusta accounts and institutional scale
$39B AUC · Founded 1974
Money Magazine #1 · BBB A+ zero complaints
Madison Trust Company
Best customer ratings: A+ BBB, 4.92 stars, zero complaints in 12 months
$4.8B AUC · Founded 2014
$10K minimum · BBB A+
The Entrust Group
Best depository network: four IRS-approved storage facilities across five states
$5B AUC · Founded 1982
$20K minimum · Texas Depository available
Rankings reflect best-fit per investor profile, based on publicly available fee data, regulatory standing, and verified customer feedback. See methodology below.
Goldiew compiled this comparison using each custodian’s publicly listed fee schedules, Better Business Bureau profiles, third-party review aggregators (Trustpilot, Google Reviews), and IRS regulatory filings. We did not use affiliate portal documentation or private compliance materials. Where fees were not publicly listed, we state that directly rather than estimate. Reviewed: 2026-05-15. Goldiew Research & Editorial.
In This Guide
- Custodian vs. Dealer: The Key Distinction
- How We Evaluated These Custodians
- Equity Trust Company
- STRATA Trust Company
- Madison Trust Company
- The Entrust Group
- Forge Trust Co.
- Kingdom Trust / Digital Trust
- Pacific Premier Trust (Columbia Private Trust)
- Full Fee Comparison Table
- How to Choose Your Custodian
- Frequently Asked Questions
Custodian vs. Dealer: The Key Distinction
Federal law requires every IRA to be held by a qualified trustee or custodian. Under IRS Publication 590-A and Internal Revenue Code Section 408, a custodian must be a bank, federally insured credit union, savings association, or an entity explicitly approved by the IRS as a non-bank trustee. The custodian’s role is administrative: it holds title to your IRA assets, files the required IRS reports (Forms 5498 and 1099-R), and processes transactions on your instruction. It does not advise on what to buy or when to sell.
A dealer is the company that sells you the actual gold or silver. Dealers like Augusta Precious Metals, Birch Gold Group, and Noble Gold Investments are precious metals companies, not custodians. When you open a gold IRA through a dealer, that dealer works with one or more approved custodians to hold the account. The dealer handles the purchase transaction; the custodian holds the metals at an IRS-approved depository.
This distinction matters for two practical reasons. First, custodian fees are separate from dealer fees, and the total annual cost of a gold IRA includes both. Second, the responsiveness of your custodian affects your everyday account experience. A significant share of complaints filed against gold IRA companies on the Better Business Bureau trace back to the custodian, not the dealer. Verifying both before opening an account is worth the time.
How We Evaluated These Custodians
This comparison covers seven custodians most commonly paired with gold IRA dealers in the US market as of 2026. We applied six criteria to each:
Is the full fee schedule available on the custodian’s public website, without requiring a login or sales call?
State banking charter, IRS non-bank trustee approval, and any regulatory actions on record.
Which IRS-approved depositories are offered, and is segregated storage available?
BBB accreditation, BBB complaint history, Trustpilot score, and pattern analysis of complaint types.
Years in operation, assets under custody, and number of active accounts maintained.
Which major dealers work with each custodian, and in what capacity.
Fee data was pulled directly from each custodian’s public website in 2026. For custodians that blocked public fee disclosure, we note that gap rather than estimate. All BBB data is from the public BBB.org profiles as of 2026. Past performance is not a guarantee of future results. Consult a licensed tax advisor regarding any retirement account decisions specific to your situation.
Equity Trust Company
Best Overall · Largest Self-Directed IRA Custodian in the US
Equity Trust is the largest self-directed IRA custodian in the United States by account volume and assets under custody. Founded in 1974 and chartered in South Dakota under the supervision of the South Dakota Division of Banking, its scale provides operational continuity that newer custodians cannot match. With approximately 500,000 accounts spanning real estate, private equity, and precious metals IRAs, Equity Trust processes more SDIRA transactions than any other custodian in this group. Augusta Precious Metals works primarily with Equity Trust as its custodian of record.
Fees
Account setup: $50 (online) or $75 (by paper). Annual account maintenance: $225 to $2,250, tiered by total portfolio value. Precious metals storage: $100 per year (co-mingled) or $150 per year (segregated). Additional fees include a $10 coin-handling fee per transaction and a $50 in-kind distribution fee. For large accounts, the tiered annual fee scales significantly; a $500,000 precious metals IRA may pay $750 or more per year in annual maintenance alone, before storage.
Customer Experience
Equity Trust holds a BBB A+ accreditation, but its consumer review score on BBB is 3.09 out of 5 based on user-submitted feedback, with 40+ complaints filed in the prior 12-month period. Trustpilot shows 2.7 out of 5. Common complaint themes involve delays in rollover processing and account access difficulties. For investors whose dealer (such as Augusta) is tightly integrated with Equity Trust’s systems, the dealer’s team typically manages this friction directly on behalf of the client.
Strengths
- Largest SDIRA custodian by account count (500K+)
- 50+ years of operating history
- Primary custodian for Augusta Precious Metals
- Both segregated and co-mingled storage available
- BBB A+ accredited
Limitations
- Consumer reviews below average (2.7 Trustpilot, 3.09 BBB)
- Annual fees scale to $2,250 for large accounts
- Depository partnerships not publicly listed by name
Augusta Precious Metals works primarily with Equity Trust. When you open a gold IRA through Augusta, Equity Trust serves as the custodian. Augusta’s team manages the account setup and custodian coordination directly on your behalf.
Get Augusta’s free Gold IRA guideSTRATA Trust Company
Highest Trustpilot Score in This Category · Texas State Charter
STRATA Trust Company launched in 2008 as Self Directed IRA Services, Inc., a subsidiary of Horizon Bank in Waco, Texas. It is regulated by the Texas Department of Banking. STRATA’s Trustpilot score of 4.8 out of 5 across 1,547 reviews is the strongest consumer satisfaction signal among all seven custodians reviewed here. That stands in contrast to its unaccredited BBB status and low BBB consumer review score of 1.25 out of 5. The divergence likely reflects different respondent populations: Trustpilot captures active online users who proactively rate; BBB complaints skew toward dissatisfied customers seeking formal resolution.
Fees
Account setup: $50. Annual fee for a precious metals IRA: $150. Storage: $100 per year (co-mingled) or $1.60 per $1,000 of account value per year (segregated). Transaction fees apply at $40 for precious metals purchases or sales, plus $10 shipping and $35 handling per transaction. No minimum cash balance requirement.
Storage
STRATA works with Delaware Depository and Brinks Global Services as IRS-approved storage partners. Both offer segregated and co-mingled options.
Strengths
- 4.8/5 on Trustpilot across 1,547 reviews
- Transparent flat fee structure for PM accounts ($150/yr)
- Texas Department of Banking oversight
- No minimum cash balance requirement
Limitations
- Not BBB accredited; 1.25/5 BBB consumer score
- Founded 2008 (shorter track record than Equity Trust or Entrust)
- Limited to two depository partners
Madison Trust Company
Best Customer Satisfaction · A+ BBB, 4.92 Stars, Zero Complaints
Madison Trust Company was founded in 2014 in Sioux Falls, South Dakota, regulated by the South Dakota Division of Banking. It is the youngest custodian in this comparison and the one with the cleanest satisfaction record: BBB A+ accreditation, 4.92 out of 5 stars on BBB, and zero complaints filed in the prior 12-month period. That combination is rare. For investors who want to know a custodian is reachable and responsive when something needs resolving, Madison Trust’s track record makes a stronger case than any marketing claim could.
Fees
Account setup: $50. Annual fee: $105 per quarter for the first asset ($420 per year total), plus $25 per quarter for each additional asset ($100 per year per additional). Storage fee: $150 per year. Minimum cash balance: $500. The quarterly billing structure is worth factoring into cash planning. For a single-asset gold IRA, total annual cost is $570 per year ($420 maintenance plus $150 storage), which sits above STRATA and Entrust for similar account sizes.
Depository Partners
Madison Trust has not publicly listed its IRS-approved depository partners on its public website. Contact the company directly for current storage facility options and locations before opening an account.
Strengths
- Best verified customer satisfaction in this group
- BBB A+ with zero complaints over 12 months
- South Dakota charter (favorable trust law jurisdiction)
- Available across all 50 states
Limitations
- Founded 2014 (shorter history than most)
- $420/yr base maintenance fee higher than STRATA or Entrust
- Depository partners not publicly listed
Birch Gold Group supports multiple custodians, including Madison Trust. If responsive customer service is your priority, Birch’s flexibility may allow you to request Madison Trust for your account.
Get Birch’s free Info Kit ($10K minimum)The Entrust Group
Best Depository Network · Four IRS-Approved Storage Facilities
The Entrust Group was founded in 1982 in Oakland, California. Its legal structure is notable: it is chartered as a non-depository bank under 26 U.S. Code Section 408, the IRS statutory provision that governs IRA custodians directly. This is the most direct possible regulatory basis for IRA custody. Entrust holds state charters in both Tennessee and California and is subject to SEC, CFTC, DOL, and FinCEN oversight. In 2025, the company received recognition from Investopedia (“Best Online Portal”), NerdWallet (“Lowest SDIRA Fees”), and WallStreetZen (“Best Overall SDIRA Provider”).
Fees
Account setup: $50. Annual fee: $219 per year for one asset valued under $50,000; $329 per year for two or more assets under $50,000; plus 0.17% of account value above $50,000, capped at $2,299 per year. Storage is not billed separately by Entrust: depository partners bill storage directly to the account. This avoids the double-billing structure seen at some other custodians, where a storage fee is added on top of an already-tiered annual fee.
Depository Network
The Entrust Group offers four IRS-approved precious metals depositories: A-Mark Global Logistics in Las Vegas, Nevada, and Dallas, Texas; Dakota Depository Company in Fargo, North Dakota; Delaware Depository Services Company in Wilmington, Delaware; and Idaho Armored Vaults in Nampa, Idaho. Both segregated and co-mingled storage are available at each location. This is the widest depository network of any custodian in this comparison.
Strengths
- Chartered directly under IRC Section 408
- Four depositories across five states (NV, TX, ND, DE, ID)
- 40+ years of operating history
- No separate storage billing
- BBB A+ accredited; industry award recognition 2025
Limitations
- Online consumer reviews limited (Trustpilot 2.3/5, only 8 reviews)
- Annual fee increases 0.17% for accounts over $50K
Noble Gold Investments works with multiple custodians and features Texas-based storage. The Entrust Group’s A-Mark Dallas location aligns with Noble’s Texas regional focus for clients who prefer in-state storage.
Get Noble’s free Gold and Silver guideForge Trust Co.
California DFPI Charter · Est. 1978 · Fee Schedule Not Publicly Listed
Forge Trust Co. has been operating since approximately 1978 and holds a California trust company charter regulated by the California Department of Financial Protection and Innovation (DFPI). It is one of the longer-established custodians in this group. The company’s public website does not publish a fee schedule, making direct cost comparison impossible without a direct inquiry. Depository arrangements for gold IRA accounts are also not disclosed publicly.
Forge Trust is a functioning custodian used by some dealers in the market. The absence of public fee transparency is a meaningful gap for researchers. If a dealer recommends Forge Trust, request a complete written fee disclosure before committing to an account. Verify the specific depository facility where your metals will be held and whether segregated storage is available.
Strengths
- Established operating history since approximately 1978
- California DFPI regulatory oversight
- Used by established dealers in the market
Limitations
- Fee schedule not publicly listed
- Depository partners not disclosed publicly
- No publicly verifiable customer satisfaction data
Kingdom Trust / Digital Trust
Rebranded 2024 to Digital Trust · Texas PM Depository Available
Kingdom Trust was founded around 2009 and operated under that name for over a decade before rebranding to Digital Trust in 2024. The company now operates at digitaltrust.com and has shifted its strategic focus toward alternative assets including both precious metals and cryptocurrency IRAs. Existing Kingdom Trust accounts continue under the same entity; new accounts open under the Digital Trust brand. The rebranding introduces a brand continuity consideration that prospective clients should factor in when assessing long-term account stability.
Fees and Storage
Annual storage for precious metals: $150 per year (co-mingled) or $240 per year (segregated). Annual account maintenance fees and setup fees are not published on the current Digital Trust public site. Depository partners include Brinks Global Services, Delaware Depository, and Texas Precious Metals Depository. The Texas Precious Metals Depository (TPMD) option is a distinctive choice for investors who prefer Texas-based storage with in-state oversight.
Strengths
- Texas Precious Metals Depository available
- 15+ years combined operating history
- Supports both precious metals and crypto IRAs
Limitations
- Recent rebrand creates continuity uncertainty
- Annual account fees not publicly disclosed
- Strategic pivot toward crypto may shift PM support over time
Pacific Premier Trust (Columbia Private Trust)
Now Columbia Private Trust · $17B AUC · Percentage-Based Fees
Pacific Premier Trust, founded in 1989, was acquired by Columbia Banking System and now operates as Columbia Private Trust, a division of Columbia Bank (columbiaprivatetrust.com). It is the only custodian in this comparison with a bank-subsidiary structure, meaning it operates under direct banking regulation rather than a standalone trust charter. With approximately $17 billion in assets under custody, it is the second-largest entity here after Equity Trust.
Fees
Columbia Private Trust uses a percentage-of-assets model, which differs structurally from the flat-fee approach used by most other custodians here. Annual fee: 0.30% for accounts under $1 million; 0.15% for accounts between $1 million and $4 million; 0.10% for accounts over $5 million. Minimum annual fee: $750, regardless of account size. Account setup: $50. Cash balance requirement: $1,000 minimum. Account closure fee: $225. For a $100,000 gold IRA, that is $300 per year in maintenance before storage, and the $750 minimum means accounts under $250,000 are charged above the stated percentage rate. Columbia Private Trust is structurally better suited to accounts over $1 million.
Strengths
- $17B AUC reflects institutional-scale operations
- Direct banking regulation via Columbia Bank
- Percentage fees competitive for $1M+ accounts
Limitations
- $750/yr minimum fee expensive for accounts under $250K
- BBB B+, not accredited; consumer reviews mixed
- $225 account closure fee
- Brand transition from Pacific Premier Trust creates continuity questions
Full Comparison: Seven Gold IRA Custodians
Fee data sourced from each custodian’s public website in 2026. “Not publicly stated” means the custodian’s site did not disclose the figure without a login or sales inquiry.
| Dimension | Equity Trust | STRATA Trust | Madison Trust | Entrust Group | Forge Trust | Digital Trust | Columbia (ex-PPT) |
|---|---|---|---|---|---|---|---|
| Founded | 1974 | 2008 | 2014 | 1982 | Est. 1978 | ~2009 | 1989 |
| Regulator | SD Division of Banking | TX Dept. of Banking | SD Division of Banking | IRC §408 non-dep. bank (TN + CA) | CA DFPI | Not publicly stated | Columbia Bank (banking) |
| Setup Fee | $50-$75 | $50 | $50 | $50 | Not publicly stated | Not publicly stated | $50 |
| Annual Fee (PM) | $225-$2,250 | $150/yr flat | $420/yr (1 asset) | $219-$329 + 0.17% over $50K | Not publicly stated | Not publicly stated | 0.10-0.30% (min $750) |
| Storage Fee | $100-$150/yr | $100/yr or $1.60/$1K | $150/yr | $0 (dep. bills direct) | Not publicly stated | $150-$240/yr | Not publicly stated |
| Depositories | Not publicly listed | Delaware Dep., Brinks | Not publicly listed | 4: A-Mark (NV+TX), Dakota, Delaware, Idaho | Not publicly listed | Brinks, Delaware, TPMD | Not publicly listed |
| BBB Rating | A+ (accred.) | Not accredited | A+ (accred.) | A+ (accred.) | Not verified | Not verified | B+ (not accred.) |
| BBB Consumer Score | 3.09/5 | 1.25/5 | 4.92/5 | Not rated | Not available | Not available | 1.07/5 |
| AUC (approx.) | ~$39B | $7B+ | $4.8B | $5B | Not disclosed | Not disclosed | $17B |
| Partner Context | Augusta primary | Multi-dealer | Birch compatible | Noble compatible | Not confirmed | Not confirmed | Not confirmed |
Source: custodian public websites, BBB.org, Trustpilot.com (2026). Fees change; verify directly with the custodian before opening an account. Consult a licensed tax advisor for your specific rollover situation.
How to Choose the Right Custodian
For most gold IRA investors, the custodian is determined by the dealer you choose. But understanding the custodian side helps you ask the right questions and compare total annual costs. Three scenarios cover the majority of investors:
Opening through Augusta ($50K+ account)
Augusta works primarily with Equity Trust. You do not select a custodian separately; Augusta manages the relationship. Focus your research on Augusta’s onboarding structure, fee waiver eligibility for qualifying accounts, and IRA rollover compatibility with your existing retirement accounts. Consult a tax advisor on the mechanics of your specific rollover.
Get Augusta’s free guideCustomer service responsiveness is your priority
Madison Trust holds the strongest verified satisfaction record in this comparison: A+ BBB, 4.92 out of 5 stars, and zero complaints in the prior 12 months. Birch Gold Group supports Madison Trust as a custodian option. If you have had friction with SDIRA custodians before, this combination is worth evaluating.
See Birch’s Info KitDepository location is a deciding factor
The Entrust Group offers four depository locations across five states. If you want Texas-based storage specifically, both Entrust (Dallas, via A-Mark) and Digital Trust (Texas Precious Metals Depository) offer that option. Noble Gold Investments also routes some accounts through Texas-based storage and supports multiple custodians.
See Noble’s guideTwo additional cost considerations: for accounts over $500,000, the percentage-based fee structure at Columbia Private Trust becomes competitive above $1 million. For accounts under $100,000, STRATA’s flat $150 annual fee or Entrust’s $219 annual fee are structurally lower than Equity Trust’s $225 floor before storage. Always request a full written fee disclosure before opening any self-directed IRA. The IRS does not set custodian fees; they vary significantly and compound over years. Consult a licensed financial advisor before making retirement account decisions.
Frequently Asked Questions
What is a gold IRA custodian and why do I need one?
A gold IRA custodian is a financial institution authorized by the IRS to hold physical precious metals inside a retirement account. Under IRS Publication 590-A and Internal Revenue Code Section 408, every IRA must be held by an approved trustee or custodian. The custodian holds title to your IRA assets, processes transactions on your instruction, and files annual tax forms (Forms 5498 and 1099-R) on your behalf. It does not advise on investments. You cannot legally hold IRA-owned gold at home; it must go to an IRS-approved depository maintained by your custodian.
Can I choose my own gold IRA custodian, or does my dealer decide?
It depends on the dealer. Augusta Precious Metals works primarily with Equity Trust as its custodian of record, and the account-opening process runs through Augusta’s team. Birch Gold Group and Noble Gold Investments offer multi-custodian flexibility. In multi-custodian arrangements, you can request a specific custodian. Either way, ask for a written list of custodian options and their complete fee schedules before committing to an account.
What fees does a gold IRA custodian charge?
Most custodians in this comparison charge three fees: a one-time account setup fee (typically $50), an annual maintenance fee ($150 to $420+ per year depending on the custodian and account size), and a storage fee for the physical metals ($100 to $240 per year). The Entrust Group is an exception: it does not bill a separate storage fee, as its depository partners bill directly. Columbia Private Trust uses a percentage-of-assets model with a $750 annual minimum. Request a complete written fee schedule before opening any account.
Can I store my gold IRA metals at home?
No. The IRS prohibits storing IRA-owned precious metals at home or in a personal safe deposit box. Under IRS rules documented in IRS Publication 590-B, physical metals held in a self-directed IRA must be stored at an IRS-approved depository maintained in the name of the custodian on behalf of the IRA. Taking personal possession of IRA-owned metals before taking a distribution triggers a taxable event and potential early withdrawal penalties if you are under age 59.5.
What is segregated vs. co-mingled (non-segregated) storage?
Segregated storage means your specific coins or bars are kept separately from other customers’ metals, identified by your account. Co-mingled (non-segregated) storage holds metals of the same type and purity together across all customers, with accounting records tracking your allocated share. Segregated storage typically costs $40 to $50 more per year. The practical difference on distribution is usually minimal since IRS-approved bullion is fungible, but some investors prefer the added documentation of segregated storage. Ask your custodian which depository facilities offer each option.
What metals are IRS-approved for a gold IRA?
Under IRC Section 408(m), the IRS sets minimum purity requirements. Gold: at least .995 fine. Silver: at least .999 fine. Platinum and palladium: at least .9995 fine. Pre-1933 collectible coins are generally excluded. Approved gold coins include the American Gold Eagle (a statutory exception to the .995 rule), American Gold Buffalo, Canadian Gold Maple Leaf, and certain other government-issued bullion coins. Your custodian and dealer are responsible for confirming that any metals purchased meet these standards. Full details are in IRS Publication 590-A.
How does a 401(k) to gold IRA rollover work?
A rollover moves funds from an existing retirement account (401(k), 403(b), traditional IRA, or others) into a self-directed IRA that holds physical metals. The most common approach is a direct rollover: your existing custodian transfers funds directly to the new gold IRA custodian, bypassing the 60-day rule and avoiding immediate tax withholding. An indirect rollover gives you the funds for up to 60 days; if you do not re-deposit the full amount into an eligible IRA within that window, the amount becomes taxable income. Your dealer and new custodian handle most of the paperwork. Consult a tax advisor for the specifics of your account type and situation before initiating any rollover.
What should I verify before choosing a gold IRA custodian?
Five things: (1) Confirm the custodian holds an active state banking or trust charter and verify it with the relevant regulator’s public database. (2) Request a full written fee disclosure covering setup, annual, storage, and transaction fees. (3) Ask for the specific depository facilities available and confirm segregated storage is offered. (4) Check the BBB profile for complaint history and pattern, not just the letter grade. (5) Run a search on FINRA’s investor alerts and SEC’s investor.gov to check for any regulatory actions on record.
Does Augusta Precious Metals use Equity Trust as its custodian?
Augusta Precious Metals works primarily with Equity Trust Company as its custodian of record. When investors open a gold IRA through Augusta, Equity Trust typically serves as the custodian that holds the account and stores the physical metals at an IRS-approved depository. Augusta’s team manages the coordination with Equity Trust directly as part of their account-opening process. Investors interested in Augusta’s specific fee structure, including any fee waiver programs for qualifying accounts, should request Augusta’s current guide. Consult a tax advisor for your specific rollover situation.
Sources and Methodology
This comparison was built from publicly available sources only. Fees reflect custodian public websites as of 2026 and may change. All consumer ratings are sourced from the stated platforms as of 2026.
- IRS Publication 590-A: Contributions to Individual Retirement Arrangements
- IRS Publication 590-B: Distributions from Individual Retirement Arrangements
- FINRA Investor Alerts
- SEC Investor.gov
- Better Business Bureau (custodian profiles)
- Equity Trust Company (public site, fees, about)
- STRATA Trust Company (public site)
- Madison Trust Company (public site)
- The Entrust Group (fee schedule, precious metals page)
- Digital Trust (formerly Kingdom Trust)
- Columbia Private Trust (formerly Pacific Premier Trust)
- Forge Trust Co. (public site)
Goldiew does not have access to non-public custodian fee schedules or affiliate portals. Where fee data was unavailable publicly, we state that directly. This guide is for informational purposes only and does not constitute financial, legal, or tax advice. Consult a licensed financial advisor and tax professional for decisions specific to your retirement planning situation.