Tax Deferral Calculator

Compute the exact capital gains and depreciation recapture taxes you defer with a 1031 exchange.

Full Tax Liability Breakdown

The tax deferral calculator computes the two components of tax you avoid by exchanging: capital gains tax on appreciation and depreciation recapture tax on the accumulated write-offs. Both are calculated from your actual property data — purchase price, current value, years held, and land value percentage.

  • Adjusted basis calculation: purchase price minus accumulated depreciation over 27.5-year schedule
  • Total gain breakdown: appreciation gain vs. depreciation recapture, each taxed at different rates
  • Capital gains tax computed at your federal + state rate on the appreciation portion
  • Depreciation recapture tax at the 25% federal recapture rate on accumulated write-offs

See the True Cost of Selling

Most investors underestimate how much tax they owe when selling a rental property because they forget about depreciation recapture. On a property held for 10 years, recapture alone can add $30,000-$50,000 to your tax bill. The deferral calculator shows you the full picture so you can make an informed decision.

  • Side-by-side comparison: sell-and-pay net proceeds vs. exchange equity
  • Exact dollar amount of tax deferred — typically 15-25% of total gain
  • Extra equity available for reinvestment when you defer instead of pay
  • Boot tax impact: if you take cash out of the exchange, see the partial tax owed

Sample Output

See what this feature calculates for you.

Tax Deferral Calculator
Sale Price $450,000
Adjusted Basis $267,273
Capital Gains Tax $27,409
Recapture Tax $39,831
Total Tax Deferred $67,240
Extra Equity Deployed +$66,240

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