SALT Deduction for Single Filers in 2026
Single filers receive the same $40,400 SALT deduction cap as married filing jointly couples in 2026, along with the same $505,000 phase-down threshold. This is one of the few provisions in the federal tax code where single filers are not disadvantaged relative to joint filers. A single filer with MAGI below $505,000 who pays at least $40,400 in state and local taxes can deduct the full cap amount.
The single filer SALT cap
For 2026, single filers can deduct up to $40,400 in state and local taxes on Schedule A. This cap covers the combined total of state income tax (or general sales tax, if elected) and real property tax. The cap was raised from the prior $10,000 level by the One Big Beautiful Bill Act.
The cap applies to the total, not to individual components. A single filer paying $20,000 in state income tax and $15,000 in property tax has $35,000 in total SALT, all of which is deductible because it falls below the $40,400 cap. A filer paying $30,000 in income tax and $15,000 in property tax has $45,000 in total SALT but can only deduct $40,400.
Same cap as MFJ: an unusual parity
Most tax provisions give MFJ filers a higher dollar threshold than single filers. Income tax brackets, the standard deduction, and many credit phase-outs are wider for joint returns. The SALT cap is a notable exception.
A single filer and an MFJ couple both receive $40,400. A single filer and an MFJ couple both face the phase-down starting at $505,000 MAGI. The reduction rate of 30% is the same. The floor of $10,000 is the same. In every respect, single filers have identical SALT treatment to joint filers.
This means a single filer earning $505,000 receives the full $40,400 cap, while an MFJ couple with the same combined income of $505,000 also receives $40,400. The single filer has proportionally greater purchasing power from the deduction because their one income supports one household.
The only filing status with different SALT parameters is Married Filing Separately, which receives half the cap ($20,200), half the threshold, and half the floor.
Worked example: $250K MAGI, $35K in SALT
Single filer, MAGI of $250,000, pays $35,000 in state and local taxes
MAGI: $250,000
Phase-down threshold: $505,000
$250,000 is below $505,000: no phase-down
Effective SALT cap: $40,400
State income tax paid: $22,000
Property tax paid: $13,000
Total SALT: $35,000
Deductible: $35,000 (below cap, fully deductible)
This single filer's MAGI of $250,000 is well below the $505,000threshold, so the full $40,400 cap applies. Their $35,000 in total SALT is entirely deductible. This results in a tax savings that depends on their marginal bracket. At the 24% bracket, the $35,000 deduction saves approximately $8,400 in federal tax.
Worked example: $520K with phase-down
Single filer, MAGI of $520,000, pays $50,000 in state and local taxes
MAGI: $520,000
Phase-down threshold: $505,000
Excess: $520,000 - $505,000 = $15,000
Reduction: 30% x $15,000 = $4,500
Effective SALT cap: $40,400 - $4,500 = $35,900
Total SALT paid: $50,000
Deductible: $35,900 (capped)
At $520,000 MAGI, the phase-down reduces this filer's cap by $4,500, from $40,400 to $35,900. Even though they paid $50,000 in state and local taxes, the deduction is limited to $35,900. The remaining $14,100 provides no federal tax benefit.
The cap continues to decline until it reaches the $10,000 floor at approximately $606,333 MAGI. Above that level, single filers are capped at $10,000 regardless of income.
When single filers should itemize for SALT
The SALT deduction only helps if you itemize. Single filers should compare their total itemized deductions to the $16,100 standard deduction:
- Homeowners in high-tax states often exceed the standard deduction with SALT and mortgage interest alone. A single filer paying $20,000 in SALT and $10,000 in mortgage interest already has $30,000 in itemized deductions, well above $16,100.
- Renters in high-tax states can still benefit if their state income tax plus charitable contributions exceed $16,100. A renter paying $15,000 in state income tax and $5,000 in charitable donations has $20,000, above the threshold.
- Filers in low-tax states with small SALT amounts and no mortgage interest will usually find the standard deduction produces a larger benefit.
Single vs. other filing statuses
| Parameter | Single | MFJ | MFS | HoH |
|---|---|---|---|---|
| SALT cap | $40,400 | $40,400 | $20,200 | $40,400 |
| Phase-down starts | $505,000 | $505,000 | $252,500 | $505,000 |
| Floor | $10,000 | $10,000 | $5,000 | $10,000 |
| Standard deduction | $16,100 | $32,200 | $16,100 | $24,150 |
Single, MFJ, and HoH filers all share the same SALT parameters. The only difference across these statuses is the standard deduction, which affects whether itemizing (and therefore claiming SALT) is worthwhile.
To calculate your SALT cap at your income level, use the SALT cap calculator. For help deciding between the standard deduction and itemizing, see the standard vs. itemized deduction comparison.