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Depreciation Recapture Bridge Calculator

Recapture tax hits the depreciated portion at exit.

$
%
$
%

Total tax on gain

$890,000

Recapture tax

$450,000

LTCG tax

$440,000

How the math works

Recapture tax = depreciation × 25%. LTCG tax = LTCG portion × rate. Total = sum.

$1.8M × 25% = $450k recapture. $2.2M × 20% = $440k LTCG. Total $890k tax — 22% of $4M combined gain.

How to Use

  1. Enter total depreciation taken.
  2. Enter recapture rate %.
  3. Enter long-term capital gain portion.
  4. Enter LTCG rate %.
  5. Read total tax on gain.

Frequently Asked Questions

What is recapture?

Depreciation previously deducted must be 'recaptured' at exit. Section 1250 gain (straight-line depreciation) taxed at 25% federal. Section 1245 gain (accelerated, personal property) taxed at ordinary rates. Recapture separate from general long-term gain (20% federal).

Typical magnitudes?

Held 10 years with $100k/yr straight-line depreciation: $1M recapture at 25% = $250k. Plus LTCG on appreciation: $500k × 20% = $100k. Total tax $350k on $1.5M total gain. Depreciation tax shield partially reversed but not fully — net wins.

Strategies?

1031 exchange: defers recapture. QOZ: defers recapture plus long-term elimination. Installment sale: spreads recapture. Cost segregation: accelerates depreciation (more current savings but more recapture). Step-up at death: eliminates recapture (estate planning value).

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