1031 Calculator — Exchange Planning
2026Quick tax estimate with core property and income details
If You Sell and Pay Tax
Total estimated tax
$138,329
Effective rate: 34.8% (above average)
What you'd actually keep: $313,671
If deferred and invested at 6%, that $138,329 becomes $247,726 in 10 years or $443,640 in 20.
That's $138,329 going to the IRS.
A 1031 exchange could make that number $0. But the calculator shows the math — not the plan.
Simon Brower has helped investors defer $1B+ in taxes since 2004. In a free 15-minute call, he'll tell you:
✓ Whether a 1031 makes sense for your property
✓ Which replacement path fits your situation
✓ Whether your timeline still works
Replies within 2 hours. No spam. If 1031 isn't right for you, he'll say so.
Save your calculation & share with your CPA
Get a PDF with your full tax breakdown. Free.
Assumptions & Methodology
Federal long-term capital gains rates (0%, 15%, 20%) are based on 2026 brackets (Rev. Proc. 2025-32).
Depreciation recapture is taxed at 25% under IRC Section 1250.
The 3.8% Net Investment Income Tax (NIIT) applies when modified adjusted gross income exceeds $200,000 (single) or $250,000 (MFJ).
State tax rates are approximations based on top marginal rates. Actual rates may vary based on deductions, credits, and local taxes.
Depreciation estimates use straight-line depreciation with 27.5 years (residential) or 39 years (commercial), assuming 20% land allocation unless overridden.
Boot calculations assume that both cash boot and mortgage (debt) boot are taxable. Seller financing received is treated as cash boot.
This calculator does not account for installment sale treatment, AMT, depreciation bonus rules, or qualified opportunity zone deferrals.
Calculator Disclaimer
This calculator provides estimates for educational purposes only and does not constitute tax, legal, or financial advice. The calculations are based on simplified assumptions and may not reflect your actual tax situation.
Tax laws are complex and subject to change. State tax rates shown are approximations and may vary based on your specific circumstances, local taxes, and deductions.
A 1031 exchange has strict requirements including deadlines, like-kind property rules, and qualified intermediary requirements. Not all properties qualify. Consult with qualified tax and legal professionals before making any decisions.