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1031 exchange calculator

A US Section 1031 like-kind exchange lets a real-estate investor defer capital-gains tax by rolling the proceeds of a sold property into a replacement. This tool computes the adjusted basis, the realized gain, and the taxable 'boot' from any cash or debt not reinvested — then shows the gain deferred and the tax you would owe if you simply sold instead.

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Need Adjusted basis, Realized gain, Cash boot, Mortgage boot (debt relief), Recognized gain (taxable boot), Deferred gain, Tax if sold (no exchange), Tax on boot (with exchange), Tax deferred (saving)? The 1031 exchange calculator derives it from Relinquished sale price, Selling costs (commission, closing), Original purchase price, Capital improvements, Accumulated depreciation, Mortgage paid off (relinquished), Replacement property price, New mortgage (replacement), Federal capital gains rate, State tax rate, Include 3.8% NIIT? in one step. For instance, with Relinquished sale price = $700,000.00, Selling costs (commission, closing) = $42,000.00, Original purchase price = $400,000.00, Capital improvements = $50,000.00, Accumulated depreciation = $90,000.00, Mortgage paid off (relinquished) = $250,000.00, Replacement property price = $800,000.00, New mortgage (replacement) = $350,000.00, Federal capital gains rate = 20%, State tax rate = 5% and Include 3.8% NIIT? = Yes (3.8%) it returns Adjusted basis = $360,000.00, Realized gain = $298,000.00 and Cash boot = $0.00.

How to use it

  1. Enter your values: Relinquished sale price, Selling costs (commission, closing), Original purchase price, Capital improvements, Accumulated depreciation, Mortgage paid off (relinquished), Replacement property price, New mortgage (replacement), Federal capital gains rate, State tax rate, Include 3.8% NIIT?.
  2. Read the result instantly: Adjusted basis, Realized gain, Cash boot, Mortgage boot (debt relief), Recognized gain (taxable boot), Deferred gain, Tax if sold (no exchange), Tax on boot (with exchange), Tax deferred (saving).

Frequently asked questions

How does the 1031 exchange calculator work?

It takes Relinquished sale price, Selling costs (commission, closing), Original purchase price, Capital improvements, Accumulated depreciation, Mortgage paid off (relinquished), Replacement property price, New mortgage (replacement), Federal capital gains rate, State tax rate and Include 3.8% NIIT? and derives Adjusted basis, Realized gain, Cash boot, Mortgage boot (debt relief), Recognized gain (taxable boot), Deferred gain, Tax if sold (no exchange), Tax on boot (with exchange) and Tax deferred (saving) from them. The calculation is live as you type, so the result updates on every change.

Which values does the calculator ask for?

11 values: Relinquished sale price ($), Selling costs (commission, closing) ($), Original purchase price ($), Capital improvements ($), Accumulated depreciation ($), Mortgage paid off (relinquished) ($), Replacement property price ($), New mortgage (replacement) ($), Federal capital gains rate (%), State tax rate (%) and Include 3.8% NIIT?. Nothing else is required — no account, no file upload.

What does a typical calculation look like?

With Relinquished sale price = $700,000.00, Selling costs (commission, closing) = $42,000.00, Original purchase price = $400,000.00, Capital improvements = $50,000.00, Accumulated depreciation = $90,000.00, Mortgage paid off (relinquished) = $250,000.00, Replacement property price = $800,000.00, New mortgage (replacement) = $350,000.00, Federal capital gains rate = 20%, State tax rate = 5% and Include 3.8% NIIT? = Yes (3.8%), the calculator returns Adjusted basis = $360,000.00, Realized gain = $298,000.00 and Cash boot = $0.00. Those figures come from running this exact tool, so you can reproduce them by entering the same values.

How much does the result change with different inputs?

It moves a lot. Using Relinquished sale price = $1,400,000.00, Selling costs (commission, closing) = $46,200.00, Original purchase price = $800,000.00, Capital improvements = $100,000.00, Accumulated depreciation = $180,000.00, Mortgage paid off (relinquished) = $500,000.00, Replacement property price = $1,600,000.00, New mortgage (replacement) = $700,000.00, Federal capital gains rate = 22%, State tax rate = 6% and Include 3.8% NIIT? = No instead, Adjusted basis goes from $360,000.00 to $720,000.00 — which is why it is worth testing a few scenarios rather than trusting a single figure.

Which “Include 3.8% NIIT?” option should I choose?

You can pick between « Yes (3.8%) » and « No ». Each one changes what the calculator works out, so switch and compare — the default is « Yes (3.8%) ».

Which units should I enter the values in?

Enter Federal capital gains rate % and State tax rate %.

What does it give for smaller values?

Scaled down to Relinquished sale price = $350,000.00, Selling costs (commission, closing) = $37,800.00, Original purchase price = $200,000.00, Capital improvements = $25,000.00, Accumulated depreciation = $45,000.00, Mortgage paid off (relinquished) = $125,000.00, Replacement property price = $400,000.00, New mortgage (replacement) = $175,000.00, Federal capital gains rate = 18%, State tax rate = 5% and Include 3.8% NIIT? = Yes (3.8%), Adjusted basis comes out at $180,000.00. The relationship is worth checking at both ends before you rely on a single result.

When would I actually use this?

Working out what a purchase costs on top of the asking price: transfer duty, notary or conveyancing fees, registration, and the deferral rules that can change the bill.

What is the most common mistake?

Budgeting the price and forgetting these. Acquisition costs run from about 2% to 15% of the price depending on the country and on whether the property is new or resale, and they are due in cash on completion — a deposit that ignores them comes up short.

How accurate is it, and what are the limits?

Simplified estimate for planning only, ignoring the strict 45/180-day deadlines, depreciation-recapture splits and qualified-intermediary rules. Consult a tax professional.

Further reading

All guides →
ExplainerThe Two Clocks of a Like-Kind Exchange: 45 Days, 180 Days, and What Boot CostsSell at $700,000 with a $300,000 basis and the gain is $400,000. Buy back at $640,000 and the $60,000 you kept is boot — taxed now, at 25 percent, because it is depreciation coming home. The 45 and 180 days start on the same day; they do not run one after the other.ComparisonBuying Costs in France, Spain and Portugal: the Part You Cannot Argue WithMost of what buyers call the notary's fee is transfer tax, and it is fixed by a department, an autonomous community or a national scale. The genuinely negotiable share is small, and knowing which line it is on is worth more than haggling over the rest. Portugal added a flat 7.5 % rate for non-resident buyers in May 2026.ExplainerWhat Are Closing Costs When Buying a Home?A plain-language guide to closing costs: notary and legal fees, transfer taxes and lender charges, and why they typically add several percent to the purchase price.ExplainerHow Notary Fees Are Calculated When Buying in EuropeMost of what buyers call notary fees is tax, not the notary. Here is the breakdown on a EUR 250,000 purchase and why an older home costs three times more to transfer than a new one.ExplainerUK Stamp Duty Is a Slice Tax, Not a Slab TaxOnly the part of the price inside each band is taxed at that band's rate. On £450,000 that is £12,500 in England, £18,350 in Scotland and £14,250 in Wales — three separate taxes, and the old slab system's £5,000 cliff edges are gone.ExplainerWhat an Estate Agent's Commission Actually BuysSix markets, six different answers to who pays and how much. The same $300,000 sale costs the seller $10,710 in one and $18,450 in another — and against $100,000 of equity, those are 10.71 and 18.45 percent, not 3.57 and 6.15.