QBI Deduction Calculator for 2026 (Section 199A Estimator)

Use this tool to estimate your Qualified Business Income (QBI) deduction for a single trade or business under the 2026 rules. It reflects the One Big Beautiful Bill Act changes that start in 2026: the wider phase-in range and the new $400 minimum deduction. This is a simplified calculator for educational purposes and does not cover all edge cases.

2026 Phase-In Taxable Income Thresholds

Status Limits start Fully apply
Single or head of household 201,750 276,750
Married filing jointly 403,500 553,500

Your taxable income determines whether wage and property limitations (and SSTB phaseouts) apply to the 199A deduction. Source: IRS Rev. Proc. 2025-32. The phase-in range is now $75,000 ($150,000 joint), up from $50,000 ($100,000 joint) before 2026.

Used to calculate “defined taxable income” for the overall limitation.

Enter QBI for one trade or business. This calculator does not aggregate multiple trades or businesses.

Starting in 2026, owners with at least $1,000 of QBI from businesses they materially participate in get a minimum deduction of $400.

Includes wages properly allocable to this trade or business for 199A purposes.

Typically the original cost basis of qualified depreciable property still within its 199A period.

Want a bigger deduction? See Year-End QBI Deduction Strategies for 2026 for the moves to make before December 31.

This estimator is for general educational purposes only and is not tax or legal advice. Always review your specific situation with a qualified tax professional.

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