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SALT deduction cap calculator,
the real 2026 numbers.
See your applicable State And Local Tax deduction cap for 2026 — raised to $40,400.00, with the real phase-out above $505,000 MAGI and the hard $10,000 floor most summaries skip.
Inputs
Your SALT & income
Filing Status
This deduction only matters if you itemize — it doesn't apply on top of the standard deduction.
2026 SALT Deduction
Total SALT paid (property + income/sales)
$27,000.00
2026 cap before phase-out
$40,400.00
Phase-out reduction
$0
Your applicable cap
$40,400.00
Deductible SALT
$27,000.00
SALT guide
The SALT cap, raised and complicated
The SALT (State And Local Tax) deduction lets itemizers deduct property tax plus either state/local income tax or general sales tax. Since 2018, it was capped at a flat $10,000 regardless of income or filing status. That changed for 2025.
The new cap: $40,400.00 for 2026
The cap rose to $40,000 for 2025, then $40,400.00 for 2026 — a 1% statutory increase, continuing 1% per year through 2029. Married Filing Separately filers use exactly half of every figure in this guide: a $20,200.00 cap, a $252,500.00 phase-out threshold, and a $5,000.00 floor.
The phase-out for high earners
Once MAGI exceeds $505,000.00 ($252,500.00 MFS), the applicable cap is reduced by 30% of the excess MAGI. A filer $100,000 over the threshold loses $30,000 of cap headroom — dropping from $40,400.00 down to $10,400.00.
The floor: it never disappears entirely
Unlike some deductions that phase out completely, this one has a hard floor: $10,000.00 ($5,000.00 MFS), no matter how high your income climbs. The phase-out narrows the elevated cap back toward the original TCJA level — it doesn't take the deduction away.
Is this permanent?
No. The elevated cap applies for tax years 2025–2029 only. Absent new legislation, it reverts to the flat $10,000 cap starting in 2030.
Itemizers only
This deduction only matters if you itemize. Several of the other recent federal tax changes are available whether or not you itemize — the SALT cap isn't one of them. If your itemized deductions (SALT included) don't exceed your standard deduction, this cap is academic.
Disclaimer
This calculator is a planning estimate based on 2026 figures, not tax advice. Consult a tax professional for your specific situation.
Cap, phase-out threshold, rate, and floor figures are cross-checked against multiple current, mutually-agreeing sources covering the 2025-2026 SALT cap increase. For comparison, see the SALT cap breakdown above.