1031 Exchange Calculator

DST 1031 Exchange Calculator

Estimate your potential capital gains tax liability and see how much equity you can preserve with a Delaware Statutory Trust.

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Property Details

Sale Price

Expected gross selling price of the relinquished property.

Original Purchase Price

Capital Improvements

Cost of major renovations (e.g. new roof, HVAC).

Depreciation Taken *

* Depreciation Recapture is typically taxed at 25%.

Current Mortgage Balance

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Tax Assumptions

Selling Costs

State Tax Rate

Federal Tax Rate **

** Federal Capital Gain Tax Rate is typically 15%, unless you are a Single taxpayer making over $545,500 or a Married taxpayer making over $613,000 in 2026; including the Gains on your property sale.

NIIT Rate ***

*** An additional 3.8% NIIT rate typically applies to Single taxpayers whom make over $200k, & Married taxpayers making over $250k; including the Capital Gains on your property sale.

If sold without a 1031 Exchange

$267,000

ESTIMATED TAX BILL

Fed Capital Gains: $115,000

Recapture Tax: $75,000

State Tax: $43,750

NIIT: $33,250

Wealth Preserved via DST 1031

$267,000

POTENTIAL DEFERRAL

Total Investable Equity (1031): $1,025,000

vs. Taxable Sale Equity: $758,000

Comparison: Taxable Sale vs. 1031 Exchange

Net Equity (Keep) Taxes (Lost)

This DST Calculator is for Illustration purposes only. Please consult a Tax-Advisor to determine real-world tax implications for any investment property sale illustrated. Unique or unknown circumstances may affect the accuracy of this DST Calculator significantly.