Calculadora de Impuesto sobre Ganancias de Capital Gratis
Calcula el impuesto sobre ganancias de capital al vender una propiedad. Considera exclusiones y deducciones.
Total Estimated Tax
$0
Total Estimated Tax vs Long-Term Capital Gains Rate
Fórmula
## 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
Ejemplo Resuelto
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.
- 01Adjusted basis: $350,000 + $40,000 = $390,000
- 02Net sale proceeds: $550,000 - $33,000 = $517,000
- 03Total gain: $517,000 - $390,000 = $127,000
- 04Taxable gain after exclusion: $127,000 - $250,000 = $0 (fully excluded)
- 05Capital gains tax: $0
- 06Total tax owed: $0
Preguntas Frecuentes
What counts as a capital improvement?
Capital improvements add value, extend life, or adapt a property to new use. Examples: new roof, kitchen remodel, room addition, HVAC replacement, new windows. Repairs and maintenance (painting, fixing leaks) are not capital improvements.
Can I avoid capital gains tax by buying another property?
For your primary residence, you can use the $250,000/$500,000 exclusion every 2 years. For investment property, a 1031 exchange defers (not eliminates) capital gains by exchanging into a like-kind property within strict timelines.
How is the primary residence exclusion applied?
You must have owned and used the home as your primary residence for at least 2 of the 5 years before the sale. You can use the exclusion once every 2 years. Married couples filing jointly can exclude up to $500,000 if both meet the residency requirement.