Rental Property Sale Tax Calculator
Rental Property Sale Tax Calculator. A landlord enters sale price, adjusted basis, selling costs, accumulated depreciation, capital-gain rate, recapture rate, and NIIT rate to split sale-tax components. Use it before selling or exchanging a rental property.
Result
Estimate
How to interpret this result
Applicability and limits
Calculation basis
Formula
Calculation logicFormula definitions and substituted values.
Total Gain
max(Rental property sale price ($) - (Adjusted basis before sale ($) + Selling costs ($)), 0)
max(Rental property sale price ($) - (Adjusted basis before sale ($) + Selling costs ($)), 0)Recapture Gain
min(Total Gain, Accumulated depreciation ($))
min(Total Gain, Accumulated depreciation ($))Capital Gain
max(Total Gain - Recapture Gain, 0)
max(Total Gain - Recapture Gain, 0)Recapture Tax
Recapture Gain * Depreciation recapture rate (%) / 100
Recapture Gain * Depreciation recapture rate (%) / 100Capital Gain Tax
Capital Gain * Capital-gain rate (%) / 100
Capital Gain * Capital-gain rate (%) / 100Net investment income tax (NIIT)
Capital Gain * NIIT rate assumption (%) / 100
Capital Gain * NIIT rate assumption (%) / 100Total estimated tax
Recapture Tax + Capital Gain Tax + Net investment income tax (NIIT)
Recapture Tax + Capital Gain Tax + Net investment income tax (NIIT)How to interpret this result
Rental Property Sale Tax Calculator starts with a professional planning example for this scenario. Edit the inputs to replace the example with your own facts; the displayed outputs update from the formula.
Rental Property Sale Tax Calculator starts with a professional planning example for this scenario. Edit the inputs to replace the example with your own facts; the displayed outputs update from the formula.Applicability and limits
This is a simplified sale estimate. It does not determine Section 1250 recapture, passive-loss carryovers, installment sales, 1031 eligibility, state tax, or Form 4797/8949 reporting.
This is a simplified sale estimate. It does not determine Section 1250 recapture, passive-loss carryovers, installment sales, 1031 eligibility, state tax, or Form 4797/8949 reporting.Calculation basis
Only the named inputs and displayed formula relationships are used. Rates, limits, thresholds, eligibility flags, dates, and jurisdiction assumptions are not silently looked up unless a verified dataset is listed.
Only the named inputs and displayed formula relationships are used. Rates, limits, thresholds, eligibility flags, dates, and jurisdiction assumptions are not silently looked up unless a verified dataset is listed.What to check
- A landlord enters sale price, adjusted basis, selling costs, accumulated depreciation, capital-gain rate, recapture rate, and NIIT rate to split sale-tax components.
- Use it before selling or exchanging a rental property.
- This is a simplified sale estimate. It does not determine Section 1250 recapture, passive-loss carryovers, installment sales, 1031 eligibility, state tax, or Form 4797/8949 reporting.
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