Standard vs Itemized Deduction Calculator

Compare the standard deduction against common itemized deductions under current (post-OBBBA) law.

Tax year

Filing status

Adjusted gross income

Mortgage interest

State and local taxes paid

Charitable gifts

Medical expenses

Other itemized deductions

Marginal tax rate

Standard wins by

$3,700

Standard deduction is larger

Best deduction

$32,200

Standard

2026 standard deduction

$32,200

SALT cap at this income

$40,400

Allowed SALT deduction

$9,800

Allowed medical deduction

Total itemized deductions

$28,500

Estimated extra tax savings

OBBBA raised the SALT cap to $40,400 ($20,200 MFS) for 2026, phasing down by 30% of MAGI above $505,000 to a $10,000 floor. Medical expenses count only above 7.5% of AGI. This is a federal estimate.