United States SALT deduction limit for 2026
United States state and local tax deductions have a combined federal limit that can fall as modified adjusted gross income rises.
- Combined limit, 2026
- $40,400IRS, Publication 505 for 2026
- Married filing separately limit, 2026
- $20,200IRS, Publication 505 for 2026
- Reduction begins above modified AGI
- $505,000; $252,500 if married filing separatelyIRS, Publication 505 for 2026
- Minimum cap after income reduction
- $10,000; $5,000 if married filing separatelyIRS, Publication 505 for 2026
Combined federal cap
For 2026, the overall limit on the deduction for state and local income, sales and property taxes is $40,400, or $20,200 for married individuals filing separately. IRS, Publication 505 for 2026 (opens in a new tab).
Income reduction
The overall limit is reduced if modified adjusted gross income is more than $505,000, or $252,500 if married filing separately. The limit is not reduced below $10,000, or $5,000 if married filing separately. IRS, Publication 505 for 2026 (opens in a new tab).
Income or sales tax
State and local general sales taxes may be deducted instead of state and local income taxes. The deduction is itemized, subject to limitations, and taxes are generally deducted in the taxable year they are paid. IRS, Topic 503 deductible taxes (opens in a new tab).
Scope
This guide covers the published federal limit for the stated tax year. It excludes individual deduction calculations, modified-income adjustments, business taxes and filing advice. General information only, not personalised tax advice.