USAUpdated for 2026Real EstateUS Section 1031 Like-Kind Exchange Tax Deferral Calculator 2026
Calculate deferred capital gains taxes, unrecaptured Section 1250 depreciation recapture tax, taxable boot, and new replacement property tax basis under IRS Section 1031 like-kind exchange rules.
Total Tax Liability Deferred Under Section 1031
Calculator Inputs
Total Tax Liability Deferred Under Section 1031
Total Realized Capital Gain
New Replacement Property Tax Basis
Tax Owed Without 1031 Exchange
Taxable Boot Recognized Immediately
Under IRC Section 1031, tax is fully deferred only if the replacement property value and equity are equal to or greater than the relinquished property, with zero net cash or debt boot received.
This calculator is a mathematical model for general financial estimation, planning, and educational guidance. Results depend on your inputs and standard formulas, and do not constitute binding financial, tax, or investment advice. Always consult a qualified professional before making financial decisions.
Calculation Methodology
Realized Gain = Net Relinquished Sales Price - Adjusted Basis. Taxable Boot = max(0, Cash Boot + Mortgage Boot). Recognized Gain = min(Realized Gain, Taxable Boot). Deferred Gain = Realized Gain - Recognized Gain.
Frequently Asked Questions
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