1031 Exchange Calculator
See how much tax a 1031 like-kind exchange defers when you sell investment real estate — capital gain, depreciation recapture, NIIT and state tax — and the tax on any cash boot you take.
Estimates only — not tax advice. Tax rules change and depend on your situation; check with the tax authority or a tax professional.
How to use
- 1Enter the sale price, selling costs, original purchase price and depreciation taken.
- 2Enter cash you'll take out (boot) and your tax rates.
- 3See the tax deferred by exchanging instead of selling.
How it's calculated
Gain = sale price − selling costs − (purchase price + improvements − depreciation). Tax if sold = depreciation recapture at up to 25% + remaining gain at your capital-gains rate + 3.8% NIIT + state. Boot is taxed up to the gain.
Frequently asked questions
What are the 1031 deadlines?
Identify replacement property within 45 days of the sale and close within 180 days, using a qualified intermediary to hold the proceeds.
What is boot?
Cash or debt relief you receive that isn't reinvested — it's taxable up to the amount of your gain.
Does 1031 work for my home?
No — only real property held for investment or business use.