Portfolio Disposition Tax Basis Calculator

Portfolio sale triggers tax. This calculator sizes recapture and gain.

Sale price

Adjusted basis

Accumulated depreciation

LTCG + NIIT %

Recapture rate %

After-tax proceeds

$36,293,000

Total tax

$5,707,000

Total gain

$23,500,000

How the math works

Gain = sale − basis. Recapture = min(gain, accum dep). LTCG gain = gain − recapture. Tax = recapture × 25% + LTCG × rate.

Portfolio dispositions often defer into 1031 or 721 structures to delay the tax hit. The calculator here shows the full-sale-no-deferral baseline — use this number as the reference point when evaluating whether deferral structures actually beat the after-tax outright-sale economics.

Editorial noteMaintained by EveryCalc - Reviewed June 2026

EveryCalc calculators are designed for fast, practical estimates with transparent inputs and no required account. We use plain formulas, visible assumptions, and related tools so visitors can check the result from more than one angle.

Results are informational only. For financial, tax, legal, medical, construction, or other high-impact decisions, verify the output against primary sources or a qualified professional.

Learn more about our review process on the EveryCalc methodology page.

How this calculator works

What this page estimates

This Portfolio Disposition Tax Basis Calculator is built to give a quick, browser-based estimate for portfolio disposition tax basis. Portfolio sale triggers tax. This calculator sizes recapture and gain. The inputs stay on the page during normal use, and the result should be treated as an estimate for planning, comparison, or education rather than professional advice.

Calculation approach

The calculator applies the standard relationship implied by the inputs, then formats the answer so it can be checked and reused. For finance tools, the most important step is using consistent units, rates, time periods, and assumptions before comparing the result with another calculator or outside quote.

Example workflow

For example, start with a realistic value you already know, change one input at a time, and watch how the answer moves. That makes it easier to tell whether the result is being driven by the main amount, the rate, the time period, or a unit conversion.

Practical checks

Use current, real-world numbers when the result affects money, health, tax, or legal decisions.
Run a low, base, and high case when the inputs are estimates.
Check the related calculators below when the next decision depends on a different assumption.

How to interpret the portfolio disposition tax basis result

Best use

Use the result as a planning number for comparing payments, rates, returns, tax reserves, or cash-flow choices before you request a quote or make a commitment.

Cross-check

Compare the answer with the contract, lender estimate, tax form, brokerage statement, payroll record, or invoice that will control the real-world outcome.

Watch for

Do not rely on a single optimistic rate, return, or fee assumption. Money pages work best when you run low, base, and high cases and keep professional advice separate from the estimate.

This page belongs to the Finance calculator library, so the answer should be read in the context of the decision you are modeling rather than as a universal rule.

Before relying on this portfolio disposition tax basis estimate

Most calculator mistakes come from the inputs, not the arithmetic. Use this short audit before you reuse the answer in a spreadsheet, quote, application, or important conversation.

Confirm source numbers

Match balances, rates, fees, taxes, income, and payment dates against the lender quote, payroll record, tax form, statement, invoice, or contract.

Separate cash flow from total cost

A lower monthly payment can still cost more over time if fees, interest, taxes, or a longer term are hidden in the structure.

Run conservative cases

Test at least one higher-cost or lower-return case before using the output for a purchase, refinance, investment, loan, or tax decision.

Rerun this page when the rate, price, term, fee, tax rule, income, expense, or expected holding period changes.

How to Use

Enter sale price.
Enter adjusted basis.
Enter accumulated depreciation.
Enter LTCG rate %.
Enter recapture rate %.
Read after-tax proceeds.

Frequently Asked Questions

Depreciation recapture?

IRC §1250 recapture: depreciation on real property taxed at 25% max federal rate (lower than ordinary income). Most real estate recapture at 25%. Equipment (§1245): taxed at ordinary rates, not capped at 25%.

Computation?

Gain = sale − (basis − accumulated depreciation). Recapture = min(gain, accumulated depreciation). LTCG-eligible gain = gain − recapture. Tax = recapture × 25% + LTCG × LTCG rate + NIIT.

Cost segregation effects?

Cost seg accelerates depreciation (5/7/15 yr personal property vs 27.5/39 yr real). Can generate §1245 recapture at ordinary rates at sale. Trade-off: time value of deductions vs higher recapture tax. Usually net positive, sometimes not.