Moody Exchange

Capital Gain Estimator

Capital Gain Estimator


Original purchase price
Capital improvements
Accumulated depreciation
Sales price
Selling expenses
Loan balances at sale
State capital gain tax rate (%)
Gain from appreciation in value subject to capital gain
Gain from depreciation allowed subject to depreciation recapture
Gain subject to state capital gain

1031 Exchange


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Tax capital gain *
Tax on depreciation recapture **
State tax capital gain ***
NII tax
Total hypothetical taxes
Net amount for Reinvestment

Theoretical Taxpayer 1

Is subject to a 15% tax capital gain, 25% tax on depreciation recapture, state tax, and 0% NII tax

15% tax capital gain
25% tax on depreciation recapture
State tax capital gain
0% NII tax
Total hypothetical taxes
Net amount for Reinvestment

Theoretical Taxpayer 2

Is subject to a 20% tax capital gain, 25% tax on depreciation recapture, state tax and 3.8% NII tax

20% tax capital gain *
25% tax on depreciation recapture
State tax capital gain
3.8% NII tax
Total hypothetical taxes
Net amount for Reinvestment