How much of your SALT
can you actually deduct?
The One Big Beautiful Bill raised the SALT cap — but a MAGI-based phaseout means many high-income taxpayers will see far less. Find your number in seconds with our calculator below.
2026 Limits:
SALT Deduction Estimator
Estimate your allowable deduction based on income phaseouts.
What changed with the One Big Beautiful Bill?
Under the 2017 Tax Cuts and Jobs Act, the SALT deduction was capped at $10,000 for all filers — a provision that hit high-tax states like Illinois especially hard. The One Big Beautiful Bill Act raised that cap to $40,000 for married couples ($20,000 single) starting in 2025.
However, the full benefit isn't available to everyone. For every dollar of MAGI above $500,000 (MFJ) or $250,000 (single), your cap is reduced by $0.30 — until it reaches the old $10,000 floor. This means a married couple earning $600,000 has their cap reduced by $30,000, bringing it back to $10,000.
This calculator shows exactly where you land. If you're close to the threshold, tax planning strategies like Roth conversions, deferred compensation, or retirement contributions may affect your eligibility — that's where a conversation with a CFP® can make a real difference.
Want to know how this fits into your full tax picture?
Our team of CFP® advisors specializes in tax-efficient planning for families in the northern Chicago suburbs. SALT is just one piece — we can show you how Roth conversions, charitable giving, and income timing work together.