SALT Deduction Cap Calculator (2026)
Real estate and personal property taxes on your home and vehicles. Business property taxes are outside the cap.
Mortgage interest, charitable gifts, medical costs above the AGI floor, and so on. Used only for the standard-versus-itemize hint.
Standard deduction or itemize?
The cap by year
| Tax year | Cap | Phase-down starts at MAGI |
|---|---|---|
| 2025 | $40,000 | $500,000 |
| 2026 | $40,400 | $505,000 |
| 2027 – 2029 | 101% of the prior year | 101% of the prior year |
| 2030 and later | $10,000 | No phase-down |
Married filing separately gets half of every amount. Do not mix years: the 2025 threshold is $500,000, not $505,000.
Rules last verified: October 9, 2026, against 26 U.S.C. § 164(b)(6)-(7) and IRS Rev. Proc. 2025-32. The statute lists $40,400 and $505,000 for 2026 and does not state a rounding rule for 2027 through 2029.
Educational estimate, not tax advice. MAGI here means AGI plus any excluded foreign income or territory income. This tool does not include the extra standard deduction for age or blindness, pass-through-entity tax elections, the alternative minimum tax, or state-specific rules. A tax professional can tell you how the cap applies to your return.
Work out your 2026 state and local tax (SALT) deduction cap after the income phase-down, how much of your taxes you can still deduct, and whether itemizing beats the standard deduction.
How it works
- Choose your filing status and enter the state and local income tax and property tax you paid in 2026
- Set your modified adjusted gross income to see the phase-down of the $40,400 cap toward its $10,000 floor
- Compare your itemized total with the 2026 standard deduction
Frequently asked questions
What is the SALT cap for 2026?
$40,400 ($20,200 for married filing separately), according to 26 U.S.C. 164(b)(7). It was $40,000 for 2025, and the statute raises it 1% a year for 2027 through 2029 before it drops back to $10,000 for 2030 and later.
How does the income phase-down work?
If your modified AGI is above $505,000 ($252,500 married filing separately), the cap is reduced by 30 cents for each dollar over that line, but never below $10,000 ($5,000 married filing separately). The formula is max($10,000, $40,400 minus 0.30 times (MAGI minus $505,000)), so the floor is reached at about $606,333 of MAGI.
Is the 2025 threshold different?
Yes. For 2025 the cap is $40,000 and the phase-down starts at $500,000. Several websites mix the two years, so check which year a calculator uses.
What taxes count as SALT?
State and local income taxes (or general sales taxes), real estate taxes and personal property taxes. Taxes paid in a trade or business are outside the cap.
Do I need to itemize to use it?
Yes. The SALT deduction is an itemized deduction, so it only helps if your itemized total beats the standard deduction: $16,100 single or married filing separately, $24,150 head of household, $32,200 married filing jointly for 2026 (IRS Revenue Procedure 2025-32).
Is this tax advice?
No. It models the federal cap only. It does not include the extra standard deduction for age or blindness, pass-through-entity tax elections, or the alternative minimum tax. Ask a tax professional how the cap applies to your return.
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Update history
- 2026-10-09 Launched: 2026 SALT deduction cap calculator with the 30% phase-down, $10,000 floor and a standard-versus-itemize check.