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Salary & HRallowances

Standard Deduction Calculator

The standard deduction for the year you select, and what it saves at your marginal rate. It is flat, needs no receipts, and is the deduction most salaried filers rely on entirely.

Also called: section 16 deduction, salary standard deduction, irs standard deduction.

$
%
Tax year
Salary after deductions
$73,900.00

$73,900.00 taxable, after a standard deduction of $16,100.00—. The deduction saves $3,542.00 at your marginal rate of 22%. Itemising instead is worth doing only if your itemised total exceeds this figure.

Standard deduction applied
$16,100.00
Other employment deductions
$0.00
Tax saved
$3,542.00
Under the alternative
$16,100.00
Difference between the two
$0.00
On the choice
Itemising instead is worth doing only if your itemised total exceeds this figure.

Computed from the published rates for the tax year you selected, which is not necessarily the current year. A calculation, not tax advice, and it does not know anything about your circumstances beyond the figures entered.

Method and background

This is what the calculation gives for the numbers you entered. It is an estimate, not advice, and it knows nothing about your situation beyond those numbers. Rules for United States change on a published schedule; the effective date is shown on every rule-based tool.

How this is calculated

The standard deduction is a flat amount subtracted from income with no proof of any expenditure required, which is why the great majority of salaried filers take it rather than itemising. What it is worth depends on where you are. In India it is set under section 16(ia) and differs between the two regimes, and professional tax paid is separately deductible under the old one. In the United States it is set under section 63(c), depends on filing status, is indexed to inflation every year, and is larger if you are 65 or older or blind. Either way the saving is the deduction times your marginal rate, not the deduction itself, which is the part most people overestimate.

a flat deduction requiring no proof and no expenditure, set by statute and indexed
s
Standard deduction

Worked examples

Each of these is asserted on every build. If a change to the engine ever moved one of these answers, the build would fail before the page could print it.

a US single filer in 2026

Gross salary
$90,000.00
Filing status
Single
Marginal rate
22%
Tax year
Tax year 2026

Salary after deductions$73,900.00

Rev. Proc. 2025-32 s.3.01: 16,100 for a single filer in 2026. 90,000 less that is 73,900, and at 22% the deduction saves 3,542. Nothing here resembles the Indian answer, which is the point.

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filing jointly doubles it, and age adds to it

Gross salary
$90,000.00
Filing status
Married filing jointly
I am 65 or older
Yes
Marginal rate
12%
Tax year
Tax year 2026

Salary after deductions$56,150.00

boundary: 32,200 joint for 2026 plus the 1,650 additional amount under section 63(f) for one spouse aged 65 or over, both read from Rev. Proc. 2025-32 s.3.01.

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Method and limits

What it assumes

  • Salary or pension income only.

What it deliberately does not model

  • The amounts are statutory and change annually, which is why the year selector matters.
  • It does not apply to business or professional income.
  • The additional US amount for blindness is not modelled.

Sources

Formula version 1.0.0 · definition 1.0.0 · United States · Report a problem with this calculator

Frequently asked questions

Do I need receipts for the standard deduction?
No. That is the point of it. It is a flat figure available without proof of any expenditure, which is why most filers take it instead of itemising.
What is the standard deduction worth to me?
The deduction times your marginal rate, not the deduction itself. A 15,750 deduction in the 22% bracket is worth 3,465, not 15,750, which is the single most common misreading of the figure.
Why does the amount change every year?
Because it is indexed. The figure is restated annually, so a prior-year calculation has to use the prior year table, which is why this page asks for the year rather than assuming the current one.