# 1031 Exchange Calculator

> 1031 exchange calculator: estimate deferred capital gains tax, boot and replacement property value for like-kind exchanges. Free, runs in your browser.

- **Canonical URL:** https://boringtoolskit.com/1031-exchange-calculator/
- **Category:** Real Estate
- **Evidence level:** authored-methodology
- **Reviewed:** July 26, 2026
- **Last verified:** 2026-10-12
- **Privacy:** Inputs and results stay in this browser unless the page clearly labels an external request.

## How it works

Gain = sale price - adjusted basis; tax deferred = gain x (1 - boot / realized gain); taxable boot is the portion of gain received in cash or property.

## Worked example

Selling a $500,000 property with a $300,000 basis and reinvesting in a $550,000 replacement defers the full $200,000 gain: $40,000 of tax deferred at a 20% rate.

## Assumptions

- The replacement property is qualifying like-kind real property.
- Closing costs, depreciation recapture, and state taxes are not modeled.

## Common questions

### What counts as boot in a 1031 exchange?

Cash or debt reduction received in the swap; it is taxed immediately, proportionally to your gain.

### How long do I have to complete a 1031 exchange?

Identify the replacement within 45 days and close within 180 days of the sale.

## Related tools

- /capital-gains-calculator/
- /rental-property-roi/
- /depreciation-calculator/

## Sources

- [Like-kind exchanges, Publication 544](https://www.irs.gov/publications/p544)
- [Calculation methodology](/methodology/)

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*Local planning estimate. Verify current terms, rates, and policies before acting.*