Calculadora de Imposto sobre Ganho de Capital
Calcule o imposto sobre ganho de capital na venda de imóveis.
Total Estimated Tax
$0
Total Estimated Tax vs Long-Term Capital Gains Rate
Formula
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:
Depreciation Recapture
On investment properties, depreciation taken is recaptured at 25%, separate from the capital gains rate.
Tax Rates
Exemplo Resolvido
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
Perguntas Frequentes
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.