MundoKit

SALT cap calculator

Enter your tax year, filing status, MAGI and qualifying state and local taxes. See the deduction allowed by the SALT cap if you itemize and the amount excluded by that cap.

Inputs
$
AGI plus Form 2555 lines 45 and 50, excluded Puerto Rico income, and Form 4563 line 15. Include the foreign housing deduction.
$
Choose one category, not both. Enter only qualifying personal taxes.
$
Include real estate and annual value-based personal property taxes. Exclude business taxes and special assessments.

Results

SALT deduction allowed by this cap (if itemizing)
$26,900.00
Effective SALT cap
$26,900.00
Taxes excluded by the cap
$18,100.00
Qualifying taxes entered
$45,000.00
  • This is the SALT cap calculation, not a standard-versus-itemized deduction comparison or a tax-savings estimate. Other overall tax limitations are not modeled.

Results update as you type. The share link stores your inputs after the # in the address, which is not sent to our server, but anyone you send it to can read them.

This is a general estimate for information only, not tax, legal or financial advice. Real rules have more conditions than a calculator can show, so check the official source below or a qualified professional for your situation.

How it works

Section 164 sets a full cap of $40,000 for 2025 and $40,400 for 2026. The income thresholds are $500,000 and $505,000. Both increase by 1% annually for 2027–2029. In 2030 the full cap returns to $10,000 without an income phasedown.

Adjusted full cap = max($10,000, full cap − 30% × max(0, MAGI − threshold)) MFS: halve the threshold first, then halve the adjusted full cap Allowed SALT = min(qualifying taxes, effective cap) Excluded by cap = qualifying taxes − allowed SALT

The IRS Schedule A worksheet halves the MFS cap after the income reduction and floor. It does not subtract 30% from an already-halved cap. We retain full precision, including future-year increases, and round only displayed dollars to cents.

Worked examples

2026 single filer above the threshold

At $550,000 MAGI, the reduction is ($550,000 − $505,000) × 30% = $13,500. The cap is $26,900. With $30,000 income tax and $15,000 property tax, the allowed amount is $26,900 and $18,100 is excluded.

2025 married filing separately

At $300,000 MAGI, start with the $250,000 MFS threshold: ($40,000 − 30% × $50,000) ÷ 2 = $12,500. With $20,000 income tax and $10,000 property tax, $17,500 is excluded by the cap.

2026 foreign housing deduction add-back

A single filer has $505,000 AGI plus exclusions and a $10,000 foreign housing deduction, giving $515,000 MAGI. The cap is $40,400 − 30% × $10,000 = $37,400. With $30,000 income tax and $15,000 property tax, the allowed deduction is $37,400.

Frequently asked questions

Can I deduct both state income and sales taxes?
No. Choose state and local income taxes or general sales taxes. Add qualifying property taxes to the chosen category.
Do I have to itemize?
Yes. This result is the SALT component of itemized deductions. It does not compare all your itemized deductions with your standard deduction.
Which property taxes belong here?
Use qualifying personal state and local real estate taxes and annual personal property taxes based on value. Exclude special assessments for local improvements, business taxes and amounts deducted elsewhere.
What does MAGI mean for this cap?
AGI plus Form 2555 lines 45 and 50, excluded Puerto Rico income, and Form 4563 line 15. Include the foreign housing deduction.
Is the amount excluded a tax bill or a carryforward?
It is simply the qualifying taxes blocked by this year’s cap. This calculator does not treat it as a tax bill, credit or carryforward, and does not model other overall tax limitations.

Sources

Last reviewed 2026-11-14; next review due by 2027-01-15. The method is written out above so you can check our math.