1031 Exchange Calculator

1031 Exchange Calculator estimates your potential tax savings. See how you can defer capital gains tax and depreciation recapture to reinvest more in your next property.

1031 Exchange Boot Tax Calculator
Sold Property Details
Sales Price of Sold Property ($):
Original Purchase Price ($):
Capital Improvements ($):
Accumulated Depreciation ($):
Sales Costs & Commissions ($):
Existing Mortgage Balance ($):
Replacement Property Details
Purchase Price of Replacement Property ($):
New Mortgage on Replacement Property ($):
Tax Parameters
Federal Capital Gains Tax Rate (%):
State Capital Gains Tax Rate (%):
Depreciation Recapture Tax Rate (%):
Net Investment Income Tax Rate (%):

1031 Exchange Calculation Results

Property Analysis
Net Sale Price (After Costs):	$465,000.00
Adjusted Tax Basis:	$275,000.00
Realized Gain:	$190,000.00
Boot Analysis
Cash Boot (Unreinvested Proceeds):	$35,000.00
Mortgage Boot (Debt Relief):	$0.00
Total Boot (Taxable Amount):	$35,000.00
Recognized Gain (Taxable):	$35,000.00
Tax Breakdown on Recognized Gain
Depreciation Recapture Portion:	$35,000.00
Capital Gain Portion:	$0.00
Tax Comparison
Tax WITHOUT 1031 Exchange:	$49,870.00
Tax WITH 1031 Exchange:	$8,750.00
Depreciation Recapture Tax (25.0% on $35,000.00):	$8,750.00
Federal Capital Gains Tax (15.0% on $0.00):	$0.00
State Tax (5.0% on $0.00):	$0.00
Net Investment Income Tax (3.8% on $0.00):	$0.00
Tax Savings from 1031 Exchange:	$41,120.00
Exchange Results
Deferred Gain:	$155,000.00
Basis of Replacement Property:	$395,000.00
Reinvestment Status:	PARTIALLY DEFERRED - Boot received and gain recognized

Note: This calculator shows the results based on your current inputs. Change any value and click "Calculate 1031 Exchange" to update the results.