Clothing, edition 2026.1

Donated shoes value: what a pair is worth for taxes in 2026

Updated , edition 2026.1

A donated pair of adult shoes in good condition is generally worth $11 to $19 (we prefill $15). Sneakers run lower, $6 to $8 a pair, and ankle boots $10 to $14. Values are per pair, in 2026 dollars, drawn from published Salvation Army and Goodwill guides. Footwear is the one clothing category where the evidence 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

Donated shoe values by type, men's and women's (per pair)

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
ItemLike newGoodFairSource
Men's everyday shoes$19 to $26$11 to $19$3 to $11Source 1 for Men's everyday shoesSource 2 for Men's everyday shoesSource 3 for Men's everyday shoes
Men's sneakers and athletic shoes$8 to $9$6 to $8$4 to $6Source 4 for Men's sneakers and athletic shoesSource 5 for Men's sneakers and athletic shoes
Men's dress shoes$10 to $12$7 to $10$5 to $7Source 4 for Men's dress shoes
Men's sandals or slippers$8 to $9$6 to $8$4 to $6Source 4 for Men's sandals or slippersSource 5 for Men's sandals or slippers
Men's ankle boots$14 to $18$10 to $14$6 to $10Source 4 for Men's ankle bootsSource 5 for Men's ankle boots
Men's work or hiking bootsNo guide prices this one. Enter your own figure and keep the evidence for it.
Women's sneakers and athletic shoesWomen's Clothing$8 to $9$6 to $8$4 to $6Source 5 for Women's sneakers and athletic shoes
Women's dress shoes, heels, flatsWomen's Clothing$19 to $26$10 to $19$2 to $10Source 2 for Women's dress shoes, heels, flatsSource 3 for Women's dress shoes, heels, flats
Women's sandalsWomen's Clothing$8 to $9$6 to $8$4 to $6Source 5 for Women's sandals
Women's ankle bootsWomen's Clothing$14 to $18$10 to $14$6 to $10Source 5 for Women's ankle boots
Women's tall bootsWomen's Clothing$4 to $5$3 to $4$2 to $3Source 3 for Women's tall boots

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. Back to the full chart of donation values by item, or add this to a list. Got a receipt for this? Check it.

Every value is per pair. Worn out, a single shoe, or odor: $0, not deductible; recycle instead. Women's tall boots read below ankle boots because only one guide prints a generic women's boots row ($2 to $5); a tall boot with real resale demand needs your own comparable sales. Kids' pairs are on the children's shoes page.

Count yours

Set a count and a condition on each line for a total range you can print, link to, or save.

7 pieces, suggested total

$84

Supported range $70 to $96

Link to this tally
Save these 7 pair of shoes items ($84) in DeductiBee

Photograph them before they leave the house. DeductiBee keeps the count, the condition, the photo and the value together on your iPhone until April. A counted batch is one entry; free for 20 new entries a year.

How this range was derived

Charity guides print men's shoes from $4 to $26 (Salvation Army) and $3 to $30 (Goodwill Northern New England). We take the lower median of the published lows and highs ($3 to $26) and split it into three condition bands. Sneakers, dress shoes and boots have their own published rows.

The dataset record

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.

The same rules apply to every item: how the values are built. Want a different condition? Look up this pair of shoes in the value tool.

Like new
Barely worn, clean soles, no creasing, ideally with the box or tags.
Good
Tread and heel tips intact, insoles not collapsed, no odor, both shoes.
Fair
Visible sole wear or creasing, still sound and wearable.
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.

What the charity guides print

What Salvation Army and Goodwill list for shoes

Each guide prints one band per row across every condition, and they draw rows differently: some split men's and women's, some print one shoe row for everyone. We take the lower median of the published lows and highs and split it into three condition tiers. Salvation Army and Goodwill values are compared in full on the blog.

Published shoe figures by guide (per pair)
GuideRowPublished range
Salvation ArmyMen's shoes$4 to $26
Salvation ArmyWomen's shoes$2 to $26
Goodwill Northern New EnglandMen's and women's shoes$3 to $30
Goodwill of Central and Northern ArizonaShoes$4 to $11
Goodwill average price listShoes$6 point value
DeductiBee 2026.1Men's everyday shoes, all conditions$3 to $26
Condition check

What each problem does to the value

Flip the pair over first. The sole is where the tier is decided, and it is the photo almost nobody takes.

Shoe condition issues
IssueWhat to checkEffect
Tread worn smoothHeel strike and ball of the footMoves to Fair
Heel tip down to the nailBack of a dress shoe or heelMoves to Fair
Outsole separatingWhere sole meets upperNot deductible
Collapsed insoleA visible footprint insideMoves to Fair
Crushed heel counterThe back of the shoe folds flatMoves to Fair
OdorSmell inside both shoesNot deductible
Single shoe or mismatched sizesBoth shoes, same sizeNot deductible
Missing lacesLaced shoesReplace them first
Original box, tissue or dust bagKept with the pairSupports Like new
Getting a receipt

Where to donate shoes for a receipt

A qualified organization gives you a receipt. Retail shoe-recycling bins generally do not, so ask before assuming a deduction. From $250 in one donation you need a written acknowledgment, and past $500 of noncash gifts for the year, the Form 8283 checker walks the rest.

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.

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.
Are donation values per shoe or per pair?
Per pair. A single shoe generally has no resale value, so it is not a deduction.
Do I list each pair separately or as "shoes"?
Separately, by type and condition. Similar items given in one year add up toward the Form 8283 thresholds as a group of similar items, so a clear list per pair is the record that holds up.
How much can I deduct for a bag of shoes?
Count the pairs; a bag is not a unit. Five pairs of everyday shoes in good condition come to about $75 at $15 each. The counter on this page adds them up, and the bag value calculator handles a mixed bag of clothes.
Can I deduct new shoes with tags?
At the Like new tier, with a photo of the tag or box. Fair market value is still the thrift price, not what you paid at retail.
Are hiking or work boots worth more?
No guide prints a range for them, so the work boot row takes your own figure. Support it with two or three sold listings of the same boot in the same condition.
Do men's and women's shoes have different values?
Yes, by row. Men's everyday shoes and women's dress shoes share a $10 to $19 good band, but men's dress shoes are printed lower ($7 to $10). Pick the row for the shoe and the wearer.

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.

  1. 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 .

  2. 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 .

  3. 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 .

  4. 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 .

  5. 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 .

  6. Publication 561 (12/2025), Determining the Value of Donated Property

    Internal Revenue Service (U.S. Department of the Treasury)

    Methodology. Sets the standard the values have to meet. Never a source of dollar figures. Fetched and read .

  7. Publication 526 (2025), Charitable Contributions

    Internal Revenue Service (U.S. Department of the Treasury)

    Methodology. Sets the standard the values have to meet. Never a source of dollar figures. Fetched and read .

The rules behind the thresholds

  1. Publication 561, Determining the Value of Donated PropertyIRS, IRS publication
  2. Publication 526, Charitable ContributionsIRS, IRS publication
  3. 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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