Standard deduction 2026: $16,100 single, $32,200 joint — and the three things that beat it
Nine in ten households take the standard deduction, because itemizing only helps when mortgage interest, state and local tax and charity add up to more. With the SALT cap at $40,000, more of them now do.
Every filer subtracts one of two things from income before the brackets apply: a fixed standard deduction, or the itemized total of specific expenses. Whichever is larger. For tax year 2026 the standard amounts are:
| Filing status | Amount | Additional if 65 or older, or blind |
|---|---|---|
| Single | $16,100 | +$2,050 each |
| Married filing jointly | $32,200 | +$1,650 each |
| Head of household | $24,150 | +$2,050 each |
Separately, filers aged 65 or older get a further $6,000 deduction for tax years 2025 through 2028, phasing out above $75,000 of modified adjusted gross income ($150,000 joint). It is available whether or not they itemize.
What itemizing adds up
- State and local taxes (SALT): income or sales tax plus property tax, capped at $40,000 for 2025, rising 1% a year through 2029, and phasing back down to $10,000 for incomes above $500,000. From 2030 the cap returns to $10,000 unless Congress acts.
- Mortgage interest on up to $750,000 of loan on a main or second home.
- Charitable gifts, generally up to 60% of income for cash gifts to public charities.
- Medical expenses above 7.5% of adjusted gross income — a high bar that a bad year clears.
The comparison, worked
A married couple with $12,000 of property tax, $9,000 of state income tax, $14,000 of mortgage interest and $3,000 of charitable gifts. Illustrative figures.
SALT $21,000 (under the $40,000 cap) + mortgage interest $14,000 + charity $3,000 = $38,000. Against the standard $32,200, itemizing deducts $5,800 more. At the 22% bracket that is $1,276 of tax saved. The same couple under the old $10,000 SALT cap would have had $27,000 of itemized deductions, and would have taken the standard.
That last sentence is why the number of itemizers is expected to rise for the 2025 through 2029 returns. Households with high property tax in high-tax states, who lost itemizing in 2018, get it back while the $40,000 cap lasts.
Charity without itemizing
From tax year 2026, a filer who takes the standard deduction can also deduct cash gifts to charity of up to $1,000 ($2,000 joint). It is the first time since 2021 that a non-itemizer's charitable giving has reduced federal tax. For itemizers, a new floor applies: only gifts above 0.5% of adjusted gross income count.
Deductions are counted per year. A couple whose itemized total sits just below the standard amount in every year can make two years of charitable gifts in one — through a donor-advised fund, or simply by timing — and itemize in that year, then take the standard in the next. The gifts are the same; the deduction is larger. It only works when the totals are close to the line.
Sources
- IRS releases tax inflation adjustments for tax year 2026Internal Revenue Service · checked Sep 24, 2026
- Working Families Tax Cuts — individuals and workersInternal Revenue Service · checked Sep 24, 2026
- FAQ: The One Big Beautiful Bill Act tax changesTax Foundation · checked Sep 24, 2026
- Topic no. 551, Standard deductionInternal Revenue Service · checked Sep 24, 2026