Standard vs Itemized Deduction Calculator 2026
Should you itemize in 2026? Compare the standard deduction with your itemized deductions — SALT (new $40,400 cap), mortgage interest, charity (new 0.5% floor) and medical — including the new $1,000/$2,000 charitable deduction for non-itemizers.
Estimates only — not tax advice. Tax rules change and depend on your situation; check with the tax authority or a tax professional.
How to use
- 1Enter your AGI and filing status.
- 2Enter state/local taxes, mortgage interest, charity and medical costs.
- 3See which option gives the bigger deduction.
How it's calculated
Itemized = min(SALT, cap) + mortgage interest + charity above 0.5% of AGI + medical above 7.5% of AGI + other. Standard = standard deduction (+65/blind amounts) + up to $1,000/$2,000 of cash charity. The cap phases down by 30% of MAGI over $505,000 (floor $10,000).
Frequently asked questions
What changed for 2026?
The SALT cap is $40,400 (from $10,000 before 2025), charitable gifts are deductible only above 0.5% of AGI when itemizing, and non-itemizers can deduct up to $1,000 ($2,000 joint) of cash gifts to charity.
What counts as SALT?
State and local income (or sales) taxes plus property taxes.
Can married couples mix?
No — if one spouse filing separately itemizes, the other must itemize too.