Calculate TCP MSS with MTU and overhead
Effective MTU is the input MTU minus additional encapsulation overhead. Base TCP MSS subtracts the fixed IP header and the 20-byte fixed TCP header from that effective MTU.
With MTU 1500 and no extra overhead, IPv4 MSS is 1460 bytes and IPv6 MSS is 1440 bytes. If you enter an already-adjusted tunnel MTU, do not subtract the tunnel overhead again.
This is a fixed-header MSS reference. Per RFC 6691, extra space for IP/TCP options is accounted for in actual sent segments. Verify IPv6 extension headers, path MTU and variable IPsec padding in the actual environment.