Account Info Regional Info

Capital Gains Calculator

These calculations show the approximate capital gain taxes deferred by performing an IRC Section 1031. Please enter your figures in the fields provided (enter your numbers with no commas or dollar signs, for example: 300000) and click on the "Calculate" button in each area to perform the calculations.

1. Calculate Net Adjusted Basis:    
Original Purchase Price
plus Improvements
+ $
minus Depreciation
 - $
2. Calculate Capital Gain:
Sales Price $
minus Net Adjusted Basis - $
minus Exchange Expenses (commissions, fees, etc.) - $
3. Calculate Capital Gain Tax Due:
Recaptured Depreciation (25%) $
plus Federal Capital Gain Rate (15%)1 + $
plus State Capital Gain Rate
(enter your tax rate here)
  tax %
+ $
4. Calculate After-Tax Equity:
Sales Price $
minus costs of sale - $
minus loan balances - $
minus Capital Gain Taxes Due - $

The formula set forth above is provided to help you determine your approximate gain and the
sums that you may wish to defer through your exchange transaction.
Consult with your tax advisor to determine the correct values and
whether an exchange is appropriate for your circumstances.
Old Republic Exchange does not give tax or legal advice.

1 Applicable capital gains rates are as follows:
  Federal tax brackets 25%, 28%, 33% or 35%    = 15% capital gains tax
  Federal tax bracket 39.6%    = 20% capital gains tax
  Plus, the 3.8% medicare surtax as follows:
  If your AGI is above the threshold amounts specified in IRC §1411, you will pay 3.8% surtax on either your net investment income or your excess AGI over the specified threshold – whichever is less.
  Single taxpayers with AGI’s over $200,000 and married taxpayers with AGI’s over $250,000 will be subject to the 3.8% surtax in addition to paying either 15% or 20% capital gains tax.