Reference
Federal SALT cap for 2025 and 2026
IRC 164(b)(7), as amended by Public Law 119-21. With no phase-down, the 2025 cap is $40,000 for a single filer and $20,000 for married filing separately. The 2026 single-filer starting cap is $40,400. Income above the threshold reduces the cap. At $600,000 of modified AGI, the 2025 single-filer cap is $10,000. The table and the calculator both call the connector’s salt_cap function.
Informational. Not tax advice.
Last verified October 24, 2026. As of October 24, 2026.
| Year | Filing status | Modified AGI | Cap |
|---|---|---|---|
| 2025 | single | $0 | $40,000 |
| 2025 | single | $550,000 | $25,000 |
| 2025 | married filing separately | $0 | $20,000 |
| 2026 | single | $0 | $40,400 |
| 2026 | single | $555,000 | $25,400 |
Calculator
Same inputs as the salt_cap tool: tax year, filing status, and modified adjusted gross income.