1031 Exchange Calculator: Estimate Capital Gains Tax You Can Defer

Calculator

1031 exchange calculator: estimate the tax you could defer

What would you owe without a 1031?

A quick illustration of the federal and state tax a sale could trigger. Numbers stay in your browser.

Expected sale price ($)

Selling costs (%)

Original price + improvements ($)

Depreciation taken ($)

Your state (top 2026 rate)

Federal capital gains rate

Include 3.8% Net Investment Income Tax NYC resident (+3.876%)

Total gain

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Federal (CG + recapture)

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NIIT

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State / city

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Est. tax a 1031 could defer

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Illustration only, using top marginal rates: federal long-term capital gains on gain above depreciation, up to 25% on depreciation recapture (unrecaptured §1250 gain), optional 3.8% NIIT, and the selected state's top 2026 income-tax rate (Tax Foundation). Actual tax depends on brackets, residency, sourcing, and deductions. Not tax advice; have your CPA run your numbers.

Free consultation

Want these numbers checked by a pro?

Send us your estimate. We'll review it with you, show what a Las Vegas exchange could look like at your price point, and connect you with a CPA if you need one.

Call or text (702) 843-0044

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First name

Last name

Email

Phone

Where are you in the sale?

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Method

How to calculate 1031 exchange tax savings

How the calculator works

Adjusted basis = original purchase price + capital improvements − depreciation taken.
Total gain = sale price − selling costs − adjusted basis.
Depreciation recapture: the part of the gain equal to depreciation taken, taxed federally at up to 25%.
Capital gain: the rest, taxed at 15% or 20% federally.
NIIT: 3.8% on the gain for higher-income taxpayers.
State tax: the selected state's top 2026 rate (plus NYC if chosen).

What "defer" means

A 1031 exchange doesn't erase the tax. It carries the gain into your replacement property, so the full sale proceeds keep working for you. The tax generally comes due when you eventually sell without exchanging. Many investors exchange repeatedly; under current law, heirs generally receive a stepped-up basis.

To defer all of it

Generally buy replacement property of equal or greater value (net of selling costs), reinvest all net proceeds through your QI, and replace any debt you paid off with new debt or added cash. Cash or debt relief you keep is "boot" and is taxable.

1031 deadline calculator

Enter the date your relinquished property sale closed (or will close). We'll show your day-45 and day-180 dates.

Sale closing date

Day 45 · identify

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Written ID to your QI

Day 180 · close

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Replacement received

Tax return due

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Without extension

Deadlines run in calendar days and do not move for weekends or holidays. The exchange period ends on day 180 or your tax-return due date (including extensions), whichever is earlier. Confirm your dates in writing with your QI and CPA.

Common questions

1031 Exchange Calculator FAQ

How much tax does a 1031 exchange save?▼

It defers all of the federal and, in most states, state tax on the gain if you reinvest all proceeds into equal-or-greater-value replacement property. For high-income sellers in high-tax states, that is often 25%–40% of the gain.

How do I calculate my adjusted basis?▼

Start with what you paid (including certain closing costs), add capital improvements, and subtract all depreciation you took or were entitled to take. Your CPA and past tax returns have the exact figure.

What is boot in a 1031 exchange?▼

Boot is cash or other non-like-kind value you receive, including debt relief that isn't replaced. Boot is taxable up to the amount of your gain.

Is depreciation recapture deferred in a 1031 exchange?▼

Yes. In a fully deferred exchange, depreciation recapture is deferred along with capital gain and carries into the replacement property's basis.

Is this calculator tax advice?▼

No. It's an illustration using top marginal rates. Your actual tax depends on your brackets, residency, sourcing, deductions, and transaction details. Have a CPA run your numbers.