Clothing, edition 2026.1

How much are donated shoes worth for taxes?

Footwear is the one clothing category where the evidence a donor needs is on the bottom of the item, and almost nobody photographs it.

Typical value, good condition: $15
Published range, good condition: $11 to $19

Values, edition 2026.1

What a donated pair of shoes is generally worth

Fair market value is a range, so these are ranges. The suggested figure sits inside the band the source guide published for that condition.

Pair of shoes: fair market value ranges by condition, edition 2026.1
Item	Like new	Good	Fair	Source
Shoes	$19 to $26	$11 to $19	$3 to $11	Source 1 for Shoes
Athletic shoes	$8 to $9	$6 to $8	$4 to $6	Source 4 for Athletic shoes
Dress shoes	$10 to $12	$7 to $10	$5 to $7	Source 4 for Dress shoes
Athletic shoesWomen's Clothing	$8 to $9	$6 to $8	$4 to $6	Source 5 for Athletic shoes
Dress shoesWomen's Clothing	$19 to $26	$10 to $19	$2 to $10	Source 2 for Dress shoes
Boots, AnkleWomen's Clothing	$14 to $18	$10 to $14	$6 to $10	Source 5 for Boots, Ankle

Values are per item, in 2026 dollars, from the DeductiBee valuation dataset, edition 2026.1. A range is what the source guide published; the suggested figure is the point inside it we prefill, not a price.

How this range was derived

Published: Salvation Army Shoes $4-$26; Goodwill NNE men's Shoes $3-$30; Goodwill average price list Shoes $6. Lower-median L*=$3, H*=$26; 35/70 tier split per CITATIONS.md; suggested $7 fair / $15 good / $23 like new.

Like new: Unworn or barely used, with tags or as good as. The top of the published range.
Good: Used, complete, clean, and working, with no notable damage. The middle of the range.
Fair: Visible wear but still usable and saleable. The bottom of the range, and generally the lowest condition that can be claimed at all.

What moves the number

What drives the value of a donated pair of shoes

The tier you pick is the biggest lever on this page. Here is what actually decides it.

Shoes are priced by type rather than by brand in these guides, and the spread between types is wide. Everyday and dress shoes, athletic shoes, and boots each carry their own line, and the men's and women's tables do not agree with each other, so the row you pick matters more than any judgement about the tier. Ankle boots in particular are published separately from taller boots, which is worth checking before logging a pair.

The sole tells the truth about condition. Look at whether the tread is worn smooth at the heel strike and the ball of the foot, whether the heel tip on a dress shoe or a heel has worn down to the nail, and whether the outsole has begun to separate from the upper. On the inside, a collapsed insole with a visible footprint and a crushed heel counter both mean the shoe has taken the shape of one person and will not sell.

Two things resale shops reject outright: odor, which no photograph shows and no buyer forgives, and shoes donated singly. Both shoes, same pair, same size, or it is not a donation. Original boxes, spare laces, and dust bags all support a like-new claim and are worth keeping with the pair.

Backing up the tier

What evidence supports the condition you claimed

A number you can trace and defend is worth more in an audit than a generous one you cannot.

Photograph the pair from the side, then flip them over and photograph both soles in one frame. The soles are what a condition claim actually rests on, and they are the frame almost nobody takes. Add the interior label with the size. A pair still in its box with the tissue in place is about as clean a like-new record as footwear can produce, so photograph the box too.

Not the same thing

Items people log as a pair of shoes by mistake

Filing an item under the wrong line is the quietest way to end up with a number you cannot support.

Athletic shoes and sneakers
Trainers are on their own line and it sits below the general shoe row in both the men's and women's tables. Everyday leather shoes and running shoes look interchangeable in a donation bag and are not interchangeable on the form.
Boots
Boots have their own published rows, and height changes the row rather than the tier. Sorting boots out of the shoe pile before counting is the difference between a defensible total and a rounded one.
Children's shoes
Kids' footwear is priced on separate, lower lines across the girls', boys', toddlers', and infants' tables, with sneakers again split out from shoes.

Where to go next

Up, sideways, and out

Every value on this page comes out of the clothing section of the donation value guide, which shows the rest of the category with the same sourcing.

Also in Shoes

Sandals or slippers$7, good
Boots, Ankle$12, good

Full ranges, all three tiers, and the sources for each are in the clothing valuation guide.

FAQ

Questions about donating a pair of shoes

Can I deduct shoes that are worn out?

Generally not. Footwear with a worn-through sole or a collapsed heel is not in good used condition, and many charities cannot resell it at all. Shoe-recycling programs will usually take them, which is a good outcome and not a deduction.

Are designer or limited-edition sneakers valued differently?

They can be, and not from this page. A pair with a genuine resale market needs its own evidence of what comparable pairs actually sold for, kept with the photograph, and it should be logged as its own line rather than folded into the athletic-shoe row.

Does the original box change the value?

It supports the tier rather than the row. A boxed, barely worn pair is the clearest like-new claim footwear can make, and the box is easy to photograph alongside the shoes before the donation leaves the house.

Where these values come from

Every range on this page traces to one of these. Values are derived from the published ranges, never copied from another product’s valuation database, and never invented where no source covers an item.

Valuation Guide for Goodwill Donors (single average price variant)
Goodwill Industries International (single-value variant; copy hosted by Goodwill Industries of East Texas)
Corroborating check. Used to sanity-check a band. Never moves a figure on its own. Fetched and read 2026-08-04.
Donation Value Guide - What is my Donation Worth?
Goodwill Northern New England
Primary value source. A published range from this guide can set the low or high end of an item's band. Fetched and read 2026-08-04.
Donation Value Guide (The Salvation Army Thrift Stores | Donation Valuation Guide)
The Salvation Army (Thrift Stores / Adult Rehabilitation Centers)
Primary value source. A published range from this guide can set the low or high end of an item's band. Fetched and read 2026-08-04.
Thrift Store Valuation Guide
Catholic Charities Maine (Catholic Charities Thrift Store)
Corroborating check. Used to sanity-check a band. Never moves a figure on its own. Fetched and read 2026-08-04.
Valuation Guide for Goodwill Donors
Goodwill Industries International (compiled list, republished by member affiliates)
Primary value source. A published range from this guide can set the low or high end of an item's band. Fetched and read 2026-08-04.

The rules behind the thresholds

Publication 561, Determining the Value of Donated PropertyIRS, IRS publication
Publication 526, Charitable ContributionsIRS, IRS publication
Instructions for Form 8283IRS, IRS form

A value is evidence, not a ruling. Deductibility depends on your own facts, including whether the organization is qualified and what records you kept. This is record-keeping software, not tax advice.

One item is never one item

A pair of shoes is rarely the only thing in the car.

DeductiBee carries this same dataset on your iPhone, so the rest of the load gets valued and photographed at the drop-off instead of reconstructed in April.

Same numbers, offline

Edition 2026.1 ships inside the app, so a value never depends on a server being up in January.

Condition on the record

The tier you picked and the photo that supports it stay attached to the item, on your device.

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