SALT Deduction Calculator
The state and local tax cap rose from $10,000 to $40,400 for 2026. High incomes phase the cap back down — never below $10,000.
Based on 2026 tax year rules · Last updated Jul 28, 2026
State/local income (or sales) taxes plus property taxes.
For most people this is close to your adjusted gross income (AGI).
The $40,400 cap and $505,000 phase-down threshold for 2026 are the amounts written into the statute (Internal Revenue Code §164(b)(6), as amended by Public Law 119-21). The IRS has not yet published its 2026 Schedule A instructions confirming them — we will update this page when it does.
Not tax advice. Estimates only — consult a tax professional.
Based on IRS guidance. Tax year 2026 data, last updated Jul 28, 2026.
Primary sources: Public Law 119-21 §70120 (IRC §164(b)(6)) · IRS: Instructions for Schedule A (Form 1040) · IRS: Schedule A (Form 1040)
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