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$4,50,000

Annual Depreciation$16,363.636

Total Depreciation Taken$1,63,636.364

Adjusted Basis$3,86,363.636

Net Sale Proceeds$6,58,000

Total Gain$2,71,636.364

Depreciation Recapture (25%)$1,63,636.364

Capital Gain$1,08,000

Recapture Tax (25%)$40,909.091

Capital Gains Tax$21,600

NIIT (3.8%)$10,322.182

Net Proceeds After Tax$5,85,168.727

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