1031 Exchange Calculator
Estimate deferred capital gains tax via a 1031 exchange.
Enter your values
Enter the sale price of relinquished property in $.
Enter the adjusted cost basis in $.
Enter the depreciation taken in $.
Enter the capital gains tax rate in %.
Enter the replacement property price in $.
Results update instantly as you type — no submit needed. Your values are remembered on this device, and the shareable link reopens the calculator with exactly these numbers.
- Total gain
- $200,000.00
- Depreciation recapture tax (25%)
- $15,000.00
- Capital gains tax
- $28,000.00
- Total tax deferred
- $43,000.00
- Fully qualifies (replacement ≥ sale price)
- Yes
Quick answer
A fully-qualifying 1031 exchange defers all capital gains and depreciation recapture tax, provided the replacement property has equal or greater value and all proceeds are reinvested.
Deferred tax = (capital gain x cap gains rate) + (depreciation recapture x 25%)
At a glance
| What it does | Estimate deferred capital gains tax via a 1031 exchange. |
|---|---|
| Category | Real Estate |
| Inputs needed | Sale price of relinquished property, Adjusted cost basis, Depreciation taken, Capital gains tax rate, Replacement property price |
| Main output | Total gain |
| Formula | Deferred tax = (capital gain x cap gains rate) + (depreciation recapture x 25%) |
| Cost | Free — no sign-up, no download |
How to use the 1031 Exchange Calculator
- 1Enter your sale price, cost basis and depreciation taken on the relinquished property.
- 2Enter your capital gains rate and the replacement property price.
- 3Full deferral requires reinvesting all proceeds into equal-or-greater value property within IRS timelines.
Inputs explained
- Sale price of relinquished property($)
- Enter the sale price of relinquished property in $.
- Adjusted cost basis($)
- Enter the adjusted cost basis in $.
- Depreciation taken($)
- Enter the depreciation taken in $.
- Capital gains tax rate(%)
- Enter the capital gains tax rate in %.
- Replacement property price($)
- Enter the replacement property price in $.
Worked example
Using the values the calculator loads with:
Inputs
- Sale price of relinquished property500000 $
- Adjusted cost basis300000 $
- Depreciation taken60000 $
- Capital gains tax rate20 %
- Replacement property price550000 $
Results
- Total gain$200,000.00
- Depreciation recapture tax (25%)$15,000.00
- Capital gains tax$28,000.00
- Total tax deferred$43,000.00
- Fully qualifies (replacement ≥ sale price)Yes
Frequently asked questions
What are the 1031 deadlines?
You must identify replacement property within 45 days and close within 180 days of the sale.
Can I ever cash out tax-free?
The tax is deferred, not eliminated — it's typically triggered eventually unless you hold until death (step-up in basis).
What do I need to enter into the 1031 Exchange Calculator?
Just 5 values: sale price of relinquished property, adjusted cost basis, depreciation taken, capital gains tax rate, replacement property price. Every field starts with a realistic example, so you can change one number at a time and watch the result update instantly.
How does the 1031 Exchange Calculator work out the answer?
A fully-qualifying 1031 exchange defers all capital gains and depreciation recapture tax, provided the replacement property has equal or greater value and all proceeds are reinvested. It applies the formula Deferred tax = (capital gain x cap gains rate) + (depreciation recapture x 25%) and shows the working so you can check each step by hand.
Is the 1031 Exchange Calculator free, and do I need an account?
It is completely free with no sign-up, no download and no usage limit. Everything is calculated in your browser, so the numbers you type never leave your device.
Results are estimates for general information. For medical, legal, structural or financial decisions, confirm with a qualified professional.