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

    • 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.

    1. Adjusted basis: $350,000 + $40,000 = $390,000
    2. Net sale proceeds: $550,000 - $33,000 = $517,000
    3. Total gain: $517,000 - $390,000 = $127,000
    4. Taxable gain after exclusion: $127,000 - $250,000 = $0 (fully excluded)
    5. Capital gains tax: $0
    6. Total tax owed: $0