Real estate · Tax planning
1031 Capital Gains Calculator
See what selling an investment property outright would cost in tax — depreciation recapture, federal capital gains, NIIT, and state — and how much of it a 1031 exchange lets you defer.
The sale
Enter the property's numbers
If you sell outright
- Net sale price
- $470,000.00
- Adjusted basis
- $270,000.00
- Realized gain
- $200,000.00
Tax on the gain
- Depreciation recapture (25%)
- $12,500.00
- Federal capital gains (15%)
- $22,500.00
- Net Investment Income Tax (3.8%)
- $7,600.00
- State tax (5%)
- $10,000.00
Total tax due
$52,600.00
With a 1031 exchange
Tax deferred
$52,600.00
Reinvest all $470,000.00 of net proceeds into like-kind property and this tax is deferred instead of paid at closing.
Rules that keep the deferral intact
- Identify replacement property within 45 days of closing and close on it within 180 days.
- Sale proceeds go to a qualified intermediary, never to you.
- Cash or debt relief you keep (boot) is taxed in the year of sale.
Estimate only, using the 25% maximum recapture rate and flat rates on the whole gain. Not tax advice — confirm with a CPA or qualified intermediary.
Take it further
Turn this estimate into a full analysis
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