Tax & Payroll
SALT Deduction Cap Calculator (2026)
Find your 2026 state-and-local-tax deduction limit after the income phase-down, and how much SALT you lose.
Preparing your result…
What this calculator does
Shows the 2026 SALT deduction cap after phase-down.
What your result means
Deductible state and local taxes.
Formula
Cap = max(floor, $40,400 − 30% × max(0, MAGI − $505,000)); deductible SALT = min(taxes paid, cap)
The step-by-step working for your own numbers appears with the result above and in the PDF report.
Frequently asked questions
Symbols and assumptions
- MAGI
- Modified AGI
- • $40,400 cap, 30% phase-down above $505,000, $10,000 floor.
Sources and review
Reviewed 2026-09-23 · Next review 2027-01-15
- • Only relevant if itemizing.
- • Rules change annually.
- • Educational estimate, not tax advice.
Important limitation
This is an educational estimate based only on the values and formula shown. Verify current rates, rules, units, and professional standards before relying on the result. It is not personalized financial or investment advice.
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