Capital Gains Calculator

The calculator below will show the approximate capital gains tax deferred by an individual taxpayer when performing an IRC Section 1031 exchange. Please enter '0' for all unused fields.

Net Adjusted Basis Calculation


Capital Gain Amount



Capital Gain Tax Due



( + + ***)
*Calculated on capital gain less depreciation:
**Add the 3.8% medicare tax on net investment income, if applicable.
***Including recapture of depreciation at 25%

The formula above is provided to help determine an approximate gain and the total dollars that may be deferred through an IRC Section 1031 exchange. First American Exchange Company, LLC cannot provide advice regarding specific tax consequences. Taxpayers considering an IRC Section 1031 exchange should consult with their accountant, attorney, or other tax professional to obtain any legal advice.