Like-Kind Exchange 1031 Real Estate Only 2027 Calculator
Like-kind exchange 2027: post-TCJA limited to REAL ESTATE only. No personal property (machines, art, crypto). Deferral of capital gains via 1031.
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Post-TCJA Restriction
TCJA 2017 limited 1031 to real estate only. Pre-TCJA: machines, art, crypto allowed. 2017+: real property held for productive use only.
How Rates Change 2027
Most rates indexed annually per applicable regulation. Mid-year adjustments rare. 2027 amounts confirmed via official agency publication late 2026.
Source and Disclaimer
Figures sourced from IRS Section 1031, Treasury Regs. Independent educational calculator. Verify before relying on figures.
Source: IRS Section 1031, Treasury Regs. Last updated: May 2026.