Capital Gains Steuer Rechner — Formel
## Capital Gains Tax on Real Estate
When you sell property for more than your adjusted basis, you owe capital gains tax on the profit.
### Adjusted Basis
**Basis = Purchase Price + Capital Improvements - Depreciation Taken**
### Computing the Gain
**Gain = (Sale Price - Selling Costs) - Adjusted Basis**
### Primary Residence Exclusion
If you lived in the home at least 2 of the last 5 years:
- Single: Exclude up to $250,000 of gain
- Married filing jointly: Exclude up to $500,000
### Depreciation Recapture
On investment properties, depreciation taken is recaptured at 25%, separate from the capital gains rate.
### Tax Rates
- Short-term (held < 1 year): Ordinary income rates (up to 37%)
- Long-term (held > 1 year): 0%, 15%, or 20% depending on income
When you sell property for more than your adjusted basis, you owe capital gains tax on the profit.
### Adjusted Basis
**Basis = Purchase Price + Capital Improvements - Depreciation Taken**
### Computing the Gain
**Gain = (Sale Price - Selling Costs) - Adjusted Basis**
### Primary Residence Exclusion
If you lived in the home at least 2 of the last 5 years:
- Single: Exclude up to $250,000 of gain
- Married filing jointly: Exclude up to $500,000
### Depreciation Recapture
On investment properties, depreciation taken is recaptured at 25%, separate from the capital gains rate.
### Tax Rates
- Short-term (held < 1 year): Ordinary income rates (up to 37%)
- Long-term (held > 1 year): 0%, 15%, or 20% depending on income
Lösungsbeispiel
Selling a primary residence for $550,000. Purchased at $350,000 with $40,000 in improvements. Selling costs $33,000. Single filer with $250,000 exclusion.
- Adjusted basis: $350,000 + $40,000 = $390,000
- Net sale proceeds: $550,000 - $33,000 = $517,000
- Total gain: $517,000 - $390,000 = $127,000
- Taxable gain after exclusion: $127,000 - $250,000 = $0 (fully excluded)
- Capital gains tax: $0
- Total tax owed: $0