1031 Exchange Calculator

Sale Price of Relinquished Property ($)

Adjusted Basis ($)

Selling Expenses ($)

Purchase Price of Replacement Property ($)

Remaining Mortgage Balance ($)

New Mortgage ($)

Cost of Improvements ($)

Accumulated Depreciation ($)

Calculation Results

Total Gain Realized

Gain Recognized (Boot)

Gain Deferred

Boot Received

Depreciation Recapture Tax (25%)

Capital Gains Tax (23.8%)

Total Tax Due

Cash Available to Reinvest

About 1031 Exchanges

A 1031 exchange, also known as a like-kind exchange, allows investors to defer capital gains taxes when selling investment property by purchasing replacement property of equal or greater value.

Key Benefits:

Defer capital gains taxes
Defer depreciation recapture
Build wealth through tax deferment
Portfolio diversification opportunities

Important Rules:

Must identify replacement property within 45 days
Must complete exchange within 180 days
Replacement property must be of equal or greater value
Must use qualified intermediary

Disclaimer: This calculator is for educational purposes only. Consult with tax professionals for specific advice regarding your situation.