LandlordGauge

Depreciation recapture calculator

Estimate 2026 federal tax on unrecaptured section 1250 gain and remaining long-term gain from a residential rental sale.

Your residential building sale

Price allocated to the building only, excluding land and separately depreciated assets.

Building tax basis before depreciation, excluding land; do not enter an already depreciated basis.

Use depreciation allowed or allowable on the residential building, including amounts you should have claimed.

Taxable ordinary income before this sale, after applicable deductions; not gross salary.

The 2026 federal thresholds for your filing status.

Your result

Example result

Depreciation-related tax

$11,486Unrecaptured section 1250 gain; maximum 25%

Capital gains tax

$15,000Federal tax allocated to the remaining long-term gain

These two amounts estimate the additional federal tax from this sale under the stated assumptions.

Adjusted basis: $200,000. Positive gain: $150,000, including $50,000 of depreciation-related gain.

Example: illustrative taxable income of $80,000.

Rates as of