OBBBA 2025-2028
SALT Deduction Calculator
Calculate your state and local tax deduction. New cap raised to $40,000.
Calculate Your SALT Deduction
Enter your state and local taxes to see your deduction.
What is the SALT Deduction?
The OBBBA raised the State and Local Tax (SALT) deduction cap from $10,000 to $40,000. This allows taxpayers in high-tax states to deduct more of their state and local taxes from federal income.
What's Included?
- State income tax (or sales tax if no income tax)
- Local income tax
- Real estate property tax
- Personal property tax
New Limits
| Filing Status | Maximum SALT | Income Phaseout |
|---|---|---|
| Single / HOH | $40,000 | $500,000+ |
| Married Filing Jointly | $40,000 | $505,000+ |
| Married Filing Separately | $20,000 | $252,500+ |