acalculator

What is my SALT deduction?

Type your filing status, modified AGI and the state and local taxes you paid. The SALT deduction calculator applies the 2026 limit and shows how much you can deduct on Schedule A.

Your numbers

SALT deduction
$40,400.00

With $48,000.00 of state and local taxes and $300,000.00 of modified AGI, your 2026 SALT deduction is $40,400.00.

SALT deduction $40,400.00Taxes over the limit $7,600.00
84% salt deduction16% taxes over the limit
State and local taxes paid
$48,000.00
Your 2026 SALT limit
$40,400.00
Cut by the income phase-down
$0.00
Taxes over the limit
$7,600.00
2026 standard deduction
$32,200.00

SALT deduction: $40,400.00. With $48,000.00 of state and local taxes and $300,000.00 of modified AGI, your 2026 SALT deduction is $40,400.00.

SALT deduction by modified AGI

How much of your state and local tax can you deduct?

The results are estimates for information only. They are not financial, tax, or legal advice. Check the numbers with your lender or a qualified professional before you decide. Terms of use

How to calculate

Works out the 2026 state and local tax (SALT) deduction on Schedule A: income or sales, real estate and personal property taxes up to the $40,400 limit, which falls by 30% of modified AGI over $505,000 but not below $10,000.

Example with the default inputs (Filing status Married filing jointly, Modified AGI $300,000.00, State and local income taxes $22,000.00, Real estate taxes $26,000.00): With $48,000.00 of state and local taxes and $300,000.00 of modified AGI, your 2026 SALT deduction is $40,400.00.

Method: Taxes paid = income or sales taxes + real estate taxes + personal property taxes. Limit = the larger of $40,400 − 30% × (modified AGI − $505,000, not below 0) and $10,000; married filing separately: half of the larger of $40,400 − 30% × (modified AGI − $252,500, not below 0) and $10,000. SALT deduction = the smaller of taxes paid and the limit.

  • Tax year 2026 (IRC 164(b)(7) as amended by P.L. 119-21). Every amount is between −$1 trillion and $1 trillion; taxes are not below $0.
  • Modified AGI is AGI plus excluded foreign earned income and Puerto Rico or possession income.
  • Foreign real estate taxes and taxes paid in a business or rental (Schedule C, E or F) are not part of the limit and are not entered here.
  • The itemized comparison adds your other deductions to the SALT deduction; it leaves out the 2026 limit on itemized deductions for the 37% bracket and the extra standard deduction for age 65 or blindness. An estimate, not tax advice.

Machine-readable copies: Markdown, JSON.

Worked examples

Each example is checked against the calculator on every build.

  1. Filing status Married filing jointly, Modified AGI $300,000.00, State and local income taxes $22,000.00, Real estate taxes $26,000.00 gives State and local taxes paid $48,000.00, Your 2026 SALT limit $40,400.00, Cut by the income phase-down $0.00, SALT deduction $40,400.00, Taxes over the limit $7,600.00, 2026 standard deduction $32,200.00.Source: 26 U.S.C. 164(b)(6) and (b)(7) as amended by P.L. 119-21 section 70120 ($40,400 for 2026, less 30% of modified AGI over $505,000, not below $10,000), https://www.law.cornell.edu/uscode/text/26/164; IRS Rev. Proc. 2025-32 section 4.14 (standard deduction $32,200)
  2. Filing status Married filing jointly, Modified AGI $600,000.00, State and local income taxes $28,000.00, Real estate taxes $12,000.00, Other itemized deductions (optional) $25,000.00 gives Your 2026 SALT limit $11,900.00, Cut by the income phase-down $28,500.00, SALT deduction $11,900.00, Taxes over the limit $28,100.00, Itemized deductions $36,900.00.Source: 26 U.S.C. 164(b)(6) and (b)(7) as amended by P.L. 119-21 section 70120 ($40,400 for 2026, less 30% of modified AGI over $505,000, not below $10,000), https://www.law.cornell.edu/uscode/text/26/164; IRS Instructions for Schedule A (2025), line 5e and the State and Local Tax Deduction Worksheet (married filing separately: half the threshold, then half of line 9), https://www.irs.gov/instructions/i1040sca (lines 6 to 9)
  3. Filing status Single, Modified AGI $700,000.00, State and local income taxes $45,000.00, Real estate taxes $15,000.00 gives Your 2026 SALT limit $10,000.00, Cut by the income phase-down $30,400.00, SALT deduction $10,000.00, Taxes over the limit $50,000.00.Source: 26 U.S.C. 164(b)(6) and (b)(7) as amended by P.L. 119-21 section 70120 ($40,400 for 2026, less 30% of modified AGI over $505,000, not below $10,000), https://www.law.cornell.edu/uscode/text/26/164 (clause (B)(iii), the $10,000 floor); IRS Instructions for Schedule A (2025), line 5e and the State and Local Tax Deduction Worksheet (married filing separately: half the threshold, then half of line 9), https://www.irs.gov/instructions/i1040sca (line 9)
  4. Filing status Married filing separately, Modified AGI $300,000.00, State and local income taxes $30,000.00, Real estate taxes $20,000.00 gives Your 2026 SALT limit $13,075.00, Cut by the income phase-down $7,125.00, SALT deduction $13,075.00, Taxes over the limit $36,925.00.Source: IRS Instructions for Schedule A (2025), line 5e and the State and Local Tax Deduction Worksheet (married filing separately: half the threshold, then half of line 9), https://www.irs.gov/instructions/i1040sca (line 5 $252,500 for 2026, line 10 half of line 9); 26 U.S.C. 164(b)(6) and (b)(7) as amended by P.L. 119-21 section 70120 ($40,400 for 2026, less 30% of modified AGI over $505,000, not below $10,000), https://www.law.cornell.edu/uscode/text/26/164
  5. Filing status Single, Modified AGI $120,000.00, State and local income taxes $6,500.00, Real estate taxes $4,200.00, Personal property taxes (optional) $350.50 gives State and local taxes paid $11,050.50, SALT deduction $11,050.50, Taxes over the limit $0.00, Your 2026 SALT limit $40,400.00, 2026 standard deduction $16,100.00.Source: 26 U.S.C. 164(b)(6) and (b)(7) as amended by P.L. 119-21 section 70120 ($40,400 for 2026, less 30% of modified AGI over $505,000, not below $10,000), https://www.law.cornell.edu/uscode/text/26/164; IRS Rev. Proc. 2025-32 section 4.14 (standard deduction $16,100)

How it works

The calculator follows the State and Local Tax Deduction Worksheet in the 2025 Schedule A instructions, with the 2026 amounts that 26 U.S.C. 164(b)(7) sets.

  1. Taxes paid (line 5d) = state and local income taxes (or general sales taxes) + real estate taxes + personal property taxes. An empty personal property box counts as $0.
  2. Threshold (line 5) = $505,000, or $252,500 married filing separately.
  3. Excess (line 6) = modified AGI − the threshold, or $0 when that is below $0.
  4. Line 8 = $40,400 − 30% × the excess.
  5. Line 9 = the larger of line 8 and $10,000.
  6. SALT limit (line 10) = line 9, or half of line 9 married filing separately.
  7. SALT deduction (Schedule A line 5e) = the smaller of taxes paid and the SALT limit.
  8. Cut by the income phase-down = $40,400 (or $20,200 married filing separately) − the SALT limit.
  9. Taxes over the limit = taxes paid − the SALT deduction.
  10. Itemized deductions (only when you type other itemized deductions) = the SALT deduction + your other itemized deductions. Compare it with the 2026 standard deduction: $16,100 single and married filing separately, $32,200 married filing jointly and qualifying surviving spouse, $24,150 head of household.

Single, head of household and qualifying surviving spouse all use the same SALT limit as married filing jointly; only married filing separately is halved.

Exact arithmetic. Every amount is read as the exact decimal you typed, each step is an exact fraction (30% is exactly 3/10), and the results are rounded once to cents, half up. If the SALT deduction, taxes paid, the limit, the phase-down cut, the taxes over the limit or the itemized deductions is not $0 but too small to show as a number, there is no answer: 'A result is too small to show as a number: check the amounts.'

Figures that change each year

Figure2026 valueSourceNext update
SALT limit$40,40026 U.S.C. 164(b)(7)(A)Set by law: 101% of the year before for 2027 to 2029 ($40,804 for 2027), then $10,000 from 2030
Phase-down threshold$505,00026 U.S.C. 164(b)(7)(B)(ii)Set by law: 101% of the year before ($510,050 for 2027)
Phase-down rate30%26 U.S.C. 164(b)(7)(B)(i)Fixed by law through 2029
Floor$10,00026 U.S.C. 164(b)(7)(B)(iii)Fixed by law
Standard deduction (single, joint, head of household)$16,100, $32,200, $24,150Rev. Proc. 2025-32 section 4.14The IRS inflation-adjustment revenue procedure for 2027 (October to November 2026)

The IRS has not yet published the 2026 Schedule A instructions; the worksheet steps are those of the 2025 instructions, with the 2026 dollar amounts from the statute.

When the data is out of date

After April 15, 2027 the page keeps using the 2026 limit and says so above the result.

Assumptions

  • Tax year 2026. Every amount is between −$1 trillion and $1 trillion; the taxes are not below $0.
  • Taxes paid in a business or on a rental (Schedule C, E or F) and foreign real estate taxes are left out, because the limit does not cover them.
  • The itemized comparison does not include the 2026 limit on itemized deductions for people in the 37% bracket or the extra standard deduction for age 65 or blindness.
  • An estimate, not tax advice.

Worked examples by hand

Married filing jointly, $300,000 of modified AGI, $22,000 of state income tax and $26,000 of real estate tax. Taxes paid = 22,000 + 26,000 = $48,000. Modified AGI is under $505,000, so the limit is $40,400. Deduction = the smaller of 48,000 and 40,400 = $40,400; $7,600 is over the limit. The standard deduction is $32,200.

Married filing jointly, $600,000 of modified AGI, $40,000 of taxes, $25,000 of other itemized deductions. Excess = 600,000 − 505,000 = 95,000; 30% × 95,000 = $28,500; line 8 = 40,400 − 28,500 = 11,900, above $10,000, so the limit is $11,900. Deduction = $11,900; $28,100 is over the limit; itemized deductions = 11,900 + 25,000 = $36,900.

Single, $700,000 of modified AGI, $60,000 of taxes. Excess = 195,000; 30% × 195,000 = 58,500; line 8 = 40,400 − 58,500 = −18,100, so line 9 is the $10,000 floor. Deduction = $10,000; the phase-down cut $30,400; $50,000 is over the limit.

Married filing separately, $300,000 of modified AGI, $50,000 of taxes. Excess = 300,000 − 252,500 = 47,500; 30% × 47,500 = 14,250; line 9 = 40,400 − 14,250 = 26,150; limit = 26,150 ÷ 2 = $13,075. Deduction = $13,075; the phase-down cut 20,200 − 13,075 = $7,125.

Single, $120,000 of modified AGI, $6,500 + $4,200 + $350.50 of taxes. Taxes paid = $11,050.50, under the $40,400 limit, so all $11,050.50 is deductible. The standard deduction is $16,100.

Other questions people ask

How do you calculate the SALT deduction?

Add your state and local income taxes (or sales taxes), real estate taxes and personal property taxes. Your deduction is that total or your 2026 limit, whichever is smaller. The limit is $40,400, cut by 30% of modified AGI over $505,000, but never below $10,000. With $48,000 of taxes and $300,000 of modified AGI, the deduction is $40,400.

What is the SALT limit for 2026?

The law sets $40,400 for 2026, up from $40,000 for 2025. It rises 1% a year through 2029 and falls back to $10,000 from 2030 (26 U.S.C. 164(b)(7), as amended by P.L. 119-21). Married people filing separately get half.

How does the income phase-down work?

For every dollar of modified AGI over $505,000, the limit falls by 30 cents, until it reaches $10,000. A joint return with $600,000 of modified AGI is $95,000 over, so the limit is 40,400 − 28,500 = $11,900. Above $606,333.33 of modified AGI the limit stays at $10,000.

How does married filing separately work?

The IRS worksheet uses half the threshold ($252,500 for 2026), takes 30% of the modified AGI above it off $40,400, keeps at least $10,000, and then halves the result. So the limit runs from $20,200 down to $5,000.

Which taxes count toward the SALT deduction?

State and local income taxes or general sales taxes (you pick one), state and local real estate taxes, and personal property taxes based on value, such as part of some car registration fees. Foreign real estate taxes, federal taxes, and taxes on a business or rental property you report on Schedule C, E or F do not count toward the limit here.

Should I itemize to get the SALT deduction?

Only if all your itemized deductions add up to more than your standard deduction: $32,200 married filing jointly, $16,100 single or married filing separately, and $24,150 head of household for 2026. Type your other itemized deductions, such as mortgage interest and gifts to charity, to compare.

What is modified AGI here?

Your adjusted gross income from Form 1040 line 11, plus any foreign earned income or housing amounts you excluded (Form 2555) and income from Puerto Rico or a U.S. possession that you excluded. For most people it is simply their AGI.