Top1031

See what tax a sale would cost, and what an exchange could postpone.

Four taxes hit an investment-property sale: federal capital gains tax, tax on the depreciation you deducted, the 3.8% net investment income tax, and your state. This adds them up on your numbers. Free, no email, and every figure is an illustration — your actual result can differ materially.

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Your numbersFill in what you know. The estimate updates as you type.
2026 rates

What you have in the property

What you paid, what you added, and the depreciation you have already deducted. Those three make up what tax rules call your adjusted basis — the number your gain is measured against.

What kind of property
Depreciated over 27.5 years, so a bigger yearly deduction than commercial.
The purchase price on its own. Improvements go in the next field.
Work you had to capitalize rather than deduct — a new roof, an addition, a full renovation. Ordinary repairs do not count.
Half years are fine. Enter 10.5 for ten and a half.
Depreciation you have already deducted$145,455Estimated in a straight line from the price, the land share, and the years above. It is taxed back when you sell.

What you expect at closing

The price you expect, what comes out of it at closing, and the loan that gets paid off.

Before anything comes out of it.
Commission, title and closing costs, as a share of the price. That is $48,000 here.
What is still owed on the property when it sells.

Your tax situation

How you file and what you already earn decide which federal rates apply to the gain. Your state adds its own.

Not counting anything from this sale. It sets which capital gains rate the gain lands in.
Where the property is, not where you live — that is the state which taxes the sale. Your home state generally credits what you pay there.
What this estimate assumes 6 assumptions, and what is left out
  • Tax year 2026. Rates and brackets are the ones the IRS published for 2026 in Rev. Proc. 2025-32.
  • Depreciation estimated at the same amount every year — what tax rules call straight-line — with 20% of the price treated as land.
  • The income figure behind the 3.8% net investment income tax — your modified adjusted gross income, or MAGI — is taken to equal your taxable income.
  • The state figure uses one approximate top rate, so it errs high. Your actual rate moves with your total income, and several states leave part of a long-term gain out of the tax in a way this estimate does not.
  • Leaves out the alternative minimum tax (AMT), a second federal calculation that raises the bill for some filers.
  • Leaves out state claw-back rules. California, for one, taxes a deferred gain later if you exchange out of the state.