Free 2026 QBI Deduction Calculator

1. Enter qualified business income.
2. Enter taxable income before the QBI deduction and net capital gains.
3. Review the simplified QBI estimate and limitation warning.

Calculate 20% of QBI, calculate 20% of taxable income before QBI less net capital gain, and use the smaller amount as a simplified estimate before advanced limitations.

If QBI is $80,000 and taxable income before QBI less capital gains is $100,000, the simplified estimate is the smaller of $16,000 and $20,000.

Year scope: Use the year selector or year note on the calculator itself when comparing thresholds, rates, deductions, or credit limits.

This calculator is maintained against official IRS, SSA, and other primary-source guidance where applicable. Review the sources page and editorial methodology page to verify update practices.

Estimate a simplified QBI deduction using the 20% QBI rule and taxable-income limitation. This page is for quick planning, not complex W-2 wage, UBIA, or SSTB cases.

Estimate only. The QBI rules are complex and can require Form 8995-A, W-2 wage limits, UBIA, SSTB rules, and aggregation analysis.