1. Filing status and tax year
Married filing separately gets a halved cap and threshold, not a per-person share of the joint figures. Single, head of household, and married filing jointly all share the same cap and threshold.
2. Your numbers
MAGI is close to AGI for most filers — this tool does not compute it for you. State and local taxes paid means property tax plus state income tax (or sales tax, if you elect that instead), the total before any cap is applied.
Fill in your filing status, MAGI, and taxes paid, then click Calculate.
Your SALT cap
What this does not cover
- Not a full tax return. This computes one cap on one deduction — not total itemized deductions, whether itemizing beats the standard deduction, other credits, AMT, or state tax.
- Does not compute MAGI. You supply MAGI directly; this tool does not derive it from wages, business income, or other add-backs.
- No pass-through entity tax (PTET) modeling. A PTET election can let a pass-through business owner deduct state tax above this individual cap entirely — flagged, not computed.
- 2025 and 2026 only. The cap is scheduled to increase 1% per year through 2029, then revert to $10,000 in 2030 — those years are out of scope here.
Common questions
What is the SALT deduction cap, and did it really go up?
The One Big Beautiful Bill Act (OBBBA), signed July 4, 2025, temporarily raised the SALT (state and local tax) itemized deduction cap from $10,000 ($5,000 married filing separately) to $40,000 ($20,000 MFS) for 2025, increasing 1% per year through 2029 — $40,400 ($20,200 MFS) for 2026. In 2030 the cap is scheduled to revert to $10,000 ($5,000 MFS) unless Congress acts again.
Is the $40,000 cap the same for single, head of household, and married filing jointly?
Yes. Single, head-of-household, and married-filing-jointly filers all get the same $40,000 (2025) / $40,400 (2026) cap and the same $500,000 (2025) / $505,000 (2026) phase-out threshold — a joint return does not get double the single amount. Only married filing separately gets a different, exactly-halved figure: a $20,000/$20,200 cap phasing out above $250,000/$252,500 MAGI.
How does the phase-out work?
Once modified adjusted gross income (MAGI) exceeds the threshold, the increased cap is reduced by 30 cents for every dollar of MAGI above it — not a cliff, and not a percentage of the cap itself. The reduction stops once the cap reaches its floor: $10,000 for most filers, $5,000 for married filing separately. That floor point is $600,000 MAGI in 2025 for single/HOH/MFJ ($300,000 MFS), and roughly $606,333/$303,167 in 2026.
Can my SALT deduction ever drop below $10,000?
No. The phase-out only removes the OBBBA increase above the permanent-law floor — $10,000 for most filers ($5,000 married filing separately) — which every itemizing filer keeps regardless of income. This is the same amount the cap has been since the 2017 Tax Cuts and Jobs Act; OBBBA's phase-out cannot push it any lower.
Does this account for a pass-through entity tax (PTET) election?
No. Several states let a partnership or S corporation elect to pay state tax at the entity level, which the owner's share can then deduct above this individual cap entirely. This calculator estimates the cap on state and local tax paid directly by an individual filer — it does not model a PTET election's effect, which can materially change the picture for a pass-through business owner.
Is this tax advice?
No. This calculator applies the published federal SALT cap and phase-out rules to the numbers you enter. It does not compute your MAGI, verify your filing status, or model state-specific PTET elections, and it is not a substitute for reviewing IRS guidance or consulting a qualified tax professional before you file.