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Refinance Proceeds Waterfall Calculator

Cash-out refi proceeds flow through the waterfall just like sale proceeds — but they're debt, not taxable income. This calculator takes the new loan amount, subtracts old payoff and closing costs, and distributes the net cash through return-of-capital + promote splits to LP and GP.

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Net refi proceeds

$2,880,000

LP share

$2,604,000

GP share

$276,000

LP capital returned

$2,500,000

GP promote amount

$26,000

How the math works

Refinance proceeds waterfall: net cash = new loan − old payoff − closing costs. Distributed first as return of capital pro-rata, then any excess flows through the promote waterfall. Tax-free cash-out via refinance is one of the most tax-efficient ways to return capital.

Refi proceeds are debt proceeds — not taxable to LPs. A 1031 exchange or refinance-and-hold beats a taxable sale for investors focused on tax deferral.

How to Use

  1. Enter new loan amount, old loan balance, and closing costs.
  2. Enter LP and GP capital still outstanding.
  3. Enter GP promote percentage.
  4. Read net proceeds and LP/GP distribution.

Frequently Asked Questions

Taxable?

Generally no — refinance proceeds are debt, not income. LPs receive tax-free distributions. This makes refi-and-hold vastly more tax-efficient than an outright sale for many investors.

How much can I cash out?

Limited by lender LTV/DSCR/debt yield. Typical refi: 65-75% LTV, 1.25x DSCR min. If NOI has grown, the new loan can be 20-40% higher than original — the incremental cash is distributable.

What about supplementary loans?

Agency multifamily allows supplementals — second mortgage from the same lender. Pre-pay penalty on original loan is avoided. Supplemental proceeds flow through the same waterfall.

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