1031 Comparison Calculator

Enter your figures in the fields provided (no commas or dollar signs, for example: 300000 instead of $300,000) and click on “Calculate”.

1. Calculate Net Adjusted Basis:
Original Purchase Price $
plus Improvements +$
minus Depreciation
– $
= NET ADJUSTED BASIS = $
2. Calculate Capital Gain Sales Price of Property:
Sales Price $
minus Net Adjusted Basis – $
minus Costs of Sale (commissions, fees, etc.) – $
= CAPITAL GAIN
=
$
3. Calculate Capital Gain Tax Due:
Recaptured Depreciation (25%) $
plus Federal Capital Gain Rate (15%) + $
plus Your State Capital Gain Rate tax%
+ $
= TOTAL TAXES DUE
= $
4. Calculate After-Tax Equity:
Sales Price $
minus costs of sale $
minus loan balances – $
= GROSS EQUITY = $
minus Capital Gain Taxes Due – $
= AFTER-TAX EQUITY = $
6. Comparison:
Loan to Value% (example 80 for 80%) %
Exchange Investment Value
= $
Non Exchange Investment Value = $
GAIN FROM AN EXCHANGE = $