Depreciation Recapture Calculator

Calculate the depreciation recapture tax (Section 1250) when selling investment property.

Property Details

Original Purchase Price ($)

Land Value ($)

Capital Improvements ($)

Years Held

Property Type

Sale Price ($)

Selling Costs ($)

Capital Gains Rate (%)

NIIT (3.8%)

$72,831

Effective tax rate: 26.8%

Depreciable Basis$450,000

Annual Depreciation$16,363.636

Total Depreciation Taken$163,636.364

Adjusted Basis$386,363.636

Net Sale Proceeds$658,000

Total Gain$271,636.364

Depreciation Recapture (25%)$163,636.364

Capital Gain$108,000

Recapture Tax (25%)$40,909.091

Capital Gains Tax$21,600

NIIT (3.8%)$10,322.182

Net Proceeds After Tax$585,168.727