What are the 2026 income limits for the qualified business income deduction?
For 2026 the section 199A deduction is 20% of qualified business income, and the limits on it begin at $201,750 of taxable income for most filing statuses and $403,500 on a joint return. They phase in completely by $276,750 and $553,500, above which the wage and property tests apply in full.
United States · federal · tax year 2026 · every figure from an open dataset with its source
The figures
| Filing status | Threshold | Top of the phase-in | Width of the phase-in |
|---|---|---|---|
| Single | $201,750 | $276,750 | $75,000 |
| Married filing jointly | $403,500 | $553,500 | $150,000 |
| Married filing separately | $201,775 | $276,775 | $75,000 |
| Head of household | $201,750 | $276,750 | $75,000 |
| Qualifying surviving spouse | $201,750 | $276,750 | $75,000 |
Below the threshold the deduction is simply 20% of qualified business income: no W-2 wages are tested, no property is tested, and the restriction on service businesses does not apply. Inside the phase-in range those limits arrive gradually, in proportion to how far into the range you are. The width of that range is the last column of the table, and it is twice as wide on a joint return as anywhere else.
Taxable income here means the whole return’s taxable income, not the business’s profit, so a spouse’s salary can push a small business past the threshold on its own. Note also which figure is which: the separate-filer threshold sits slightly above the single one rather than at half the joint one. That is how the statute rounds, not a mistake in the table.
Where these figures come from
Each row below is one line of our open dataset: the primary document the figure was read out of, the date it was read, and a link to the document itself. Nothing here was copied from a summary of a summary.
| constant | basis | source document | verified on |
|---|---|---|---|
qbi_rate |
statutory | Form 8995-A (2025) line 3 / IRC 199A(a) | ✓ verified |
qbi_thresholds_2026 |
indexed | Rev. Proc. 2025-32 (2026 inflation adjustments; announced in IR-2025-103), section 4.01 / 4.14 / 4.26 sec. 4.26 | ✓ verified |
qbi_phasein_top_2026 |
indexed | Rev. Proc. 2025-32 (2026 inflation adjustments; announced in IR-2025-103), section 4.01 / 4.14 / 4.26 sec. 4.26 ('Phase-in range amount') | ✓ verified |
qbi_phasein_width |
statutory | 26 U.S.C. 199A as amended by P.L. 119-21 (OBBBA) sec. 70105 subsecs. (b)(3)(B)(ii)(II), (d)(3)(B)(ii) | ✓ verified |
Work out your own
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The whole dataset
Every figure on this page, and everything around it, as a table you can read and as CSV and JSON you can download. Public domain, no attribution required.
Nearby answers
This is a reference table, not tax advice. Verify any figure against the linked primary document before relying on it.
