SALT Deduction Cap Calculator
The state and local tax cap rose to $40,000. See whether itemising now beats the standard deduction.
How this number is built
Doing it by hand
Step 1
Add state and local income tax, or sales tax if that is larger — you may claim one, not both.
Step 2
Add property tax on all real estate you own personally.
Step 3
Apply the $40,000 cap, reduced if your MAGI exceeds $500,000.
Step 4
Add mortgage interest, charitable gifts and qualifying medical costs to reach your itemised total.
Step 5
Compare that total to your standard deduction; itemise only if it is larger.
What people ask next
Is the higher cap permanent?
No. It is scheduled to increase slightly each year through 2029, then revert to $10,000 in 2030.
Does the cap apply per person or per return?
Per return. Married couples filing separately have half the cap each.
Searches this page answers
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