SALT Deduction Cap Calculator
The One Big Beautiful Bill Act raised the SALT deduction cap from $10,000 to $40,400 (2026) for most filers, with a 30% phaseout above $505,000 MAGI. Enter your state and local taxes to see your deductible amount under the new and old limits.
- Under old $10,000 cap (pre-OBBBA)
- $10,000
- Under OBBBA $40,400 cap
- $14,000
- Extra deductible vs old cap
- +$4,000
- State income or sales tax
- $8,000
- Real estate (property) tax
- $6,000
- Personal property tax
- $0
- Total SALT entered
- $14,000
- OBBBA cap
- $40,400
- Deductible SALT (Schedule A)
- $14,000
- Extra vs old $10,000 cap
- +$4,000 more deductible than under the old $10,000 cap
How the OBBBA SALT Cap Works
2026 Cap: $40,400
Up from $40,000 in 2025 and indexed 1% per year through 2029. Before OBBBA the cap was $10,000 for all years.
30% Phaseout Above $505,000
For every $1,000 of MAGI above $505,000, the cap falls by $300. The cap never drops below the old $10,000 floor ($5,000 MFS).
Married Filing Separately
MFS filers use half limits: $20,200 cap, $252,500 phaseout threshold, $5,000 floor in 2026.
Sunsets After 2029
The raised cap applies for 2025–2029 only. After 2029 it reverts to $10,000 unless extended by Congress.
Frequently asked questions
What is the SALT cap in 2026?
In 2026, the cap is $40,400 for single, MFJ, and HoH filers ($20,200 for MFS). MAGI above $505,000 reduces the cap by 30% of the excess, floored at $10,000 ($5,000 MFS).
Does the SALT cap phase out for high earners?
Yes. For every $1,000 of MAGI above $505,000 (2026), the cap decreases by $300. Above roughly $601,333, most filers are back to the $10,000 floor.
Is the $40,000 SALT cap permanent?
No. OBBBA set the raised cap for 2025–2029. After 2029, the cap reverts to the pre-OBBBA $10,000 ($5,000 MFS) unless Congress extends it.
What taxes count toward SALT?
State and local income taxes (or sales taxes if you elect), real estate taxes on personal-use property, and personal property taxes. Business or rental property taxes go on Schedule E or C, not Schedule A.
Sources
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