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1031 Like-Kind Exchange Calculator

Calculate deferred capital gains tax, required replacement property value, and equity carryover for a 1031 exchange.

Calculation Inputs

Calculation Results

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Enter inputs on the left and click Calculate to view results.

Formula & Methodology

Gain = Sale − Basis; Tax Deferred = Gain × Rate; Min Replacement = Sale Price

A 1031 exchange defers capital gains tax when proceeds are reinvested into a like-kind property. Replacement must equal or exceed sale price.

Frequently Asked Questions

What is the 45-day rule?

You must identify replacement properties within 45 days and close within 180 days of selling the original property.