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1031 Exchange-kalkylator

Beräkna uppskjuten reavinstskatt, boot och ny skattemässig bas för ett 1031-byte (USA).

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Så använder du kalkylatorn

  1. 1

    Enter the Sale

    Input the sale price, original purchase price, improvements, and accumulated depreciation of the property you're selling.

  2. 2

    Enter the Replacement

    Input the purchase price and new loan for the replacement property.

  3. 3

    Review Boot & Deferral

    See any taxable boot, the deferred gain, and the estimated tax you postpone by exchanging.

Vanliga frågor

What is a 1031 exchange?

A 1031 exchange (named after IRC Section 1031) lets US investors defer capital gains tax by selling an investment property and reinvesting the proceeds into a like-kind replacement property. The tax isn't eliminated — it's deferred until you eventually sell without exchanging.

What is 'boot' in a 1031 exchange?

Boot is any value you receive that isn't like-kind property — leftover cash, or debt relief when the new mortgage is smaller than the old one. Boot is taxable in the year of the exchange, which is why most investors aim to buy equal or greater value with equal or greater debt.

What are the 45-day and 180-day deadlines?

You must identify potential replacement properties in writing within 45 days of selling, and close on the replacement within 180 days. Both clocks run concurrently from the sale date and there are no extensions — missing either disqualifies the exchange.

Does a 1031 exchange apply outside the United States?

No. Section 1031 is US federal tax law and applies to US real property held for investment or business use. Other countries have their own rollover or deferral rules — consult a local tax advisor for non-US properties.

1031-byte (USA)

Defer capital gains taxes by exchanging one investment property for another.

Strict timelines apply: 45 days to identify a replacement property and 180 days to close.

Uppskjuten vinst

Skatt uppskjuten till framtiden.

Boot

Skattepliktiga kontanter eller skuldminskning som mottagits.

Justerad bas

Kostnadsbas som förs vidare till den nya fastigheten.