The Borges Real Estate Team
The Borges Real Estate Team
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Home Sale Capital Gains

Your Net Proceeds,
Clearly Modeled

Estimate your federal and California capital gains taxes before you list. Adjust every variable — purchase price, improvements, income, filing status — to explore scenarios in real time.

Estimates only. This tool is for illustrative scenario modeling and is not tax, legal, or financial advice. Always consult a licensed CPA or tax attorney before making decisions about selling real property. Full disclaimer below.
Property Details
$500,000
$50,000
$10,000
$1,200,000
$72,000
$0
Taxpayer Profile
$100,000
Results
Adjusted basis
$560,000
Total gain
$568,000
§121 exclusion
$500,000
Taxable gain
$68,000
Total tax est.
$15,884
Effective rate
23.4%
on taxable gain
Sale price$1,200,000
Less: selling costs− $72,000
Net sale proceeds$1,128,000
Less: adjusted cost basis− $560,000
Total realized gain$568,000
Less: §121 primary residence exclusion− $500,000
Taxable gain$68,000
Federal long-term capital gains tax$10,200
California state tax (ordinary income rates)$5,684
Net Investment Income Tax (3.8% NIIT)$0
Estimated Total Tax$15,884

Tax breakdown by layer

Federal CG tax: $10,200CA state tax: $5,684NIIT: $0Dep. recapture: $0
Next Step

Planning a sale? Let's model your actual numbers.

This calculator is a starting point. The real work is understanding your specific property, timing, and tax situation. Schedule a private consultation and we'll walk through your scenario with a CPA referral if it makes sense.

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Important Disclaimer

This calculator provides estimates only and does not constitute tax, legal, financial, or investment advice. Results are generated from user-provided inputs and generalized federal and California tax rate tables believed to be accurate as of 2025. This tool should not be relied upon as a substitute for professional consultation with a qualified advisor.

Please note the following limitations:

  • Actual tax liability depends on your complete financial picture, including other income sources, deductions, credits, state-residency changes, installment-sale treatment, Alternative Minimum Tax (AMT) exposure, carry-over losses, and other factors not modeled by this tool.
  • Federal long-term capital gains rates (0% / 15% / 20%), the 3.8% Net Investment Income Tax (NIIT), 25% depreciation recapture rate, and California's 1%–13.3% ordinary-income brackets shown here reflect publicly available 2025 figures and are subject to change without notice. Thresholds are indexed annually and may differ in future tax years.
  • The Section 121 primary-residence exclusion ($250,000 single / $500,000 married filing jointly) has specific ownership, use, and look-back requirements that this calculator does not independently verify. Partial exclusions, non-qualified use periods, and special circumstances (divorce, death of spouse, military service, unforeseen circumstances) are not modeled.
  • 1031 like-kind exchanges, qualified opportunity-zone investments, installment sales, partial-year residency, non-resident seller withholding (FIRPTA and California Form 593), transfer taxes, HOA transfer fees, county documentary transfer taxes, and other specialized treatments are not modeled.
  • Calculations assume long-term holding (more than one year). Short-term capital gains are taxed at ordinary-income rates and are not supported by this tool.
  • The Borges Real Estate Team, eXp Realty, and Justin Borges are licensed California real estate professionals (DRE #01940318) and do not provide tax, legal, or accounting services.

Before making any decision to sell, gift, exchange, or otherwise transfer real property, consult a licensed Certified Public Accountant (CPA), tax attorney, or qualified financial advisor who can evaluate your specific circumstances against current tax law. By using this calculator, you acknowledge that The Borges Real Estate Team, its agents, affiliates, and eXp Realty make no warranty as to the accuracy or applicability of the estimates and are not liable for any decisions made or actions taken based on these figures.

Prepared as a courtesy by The Borges Real Estate Team, eXp Realty · DRE #01940318 · 680 E. Colorado Blvd, Ste 180, Pasadena, CA 91101 · (213) 262-5092