DE Real Estate Tax Intelligence

Delaware Section 1031 Exchange & Capital Gains Deferral Calculator

Institutional tax deferral model for Delaware commercial property owners factoring federal Section 1250 recapture and Delaware state tax rates.

Delaware Commercial Property Parameters

Calculate capital gains deferral for commercial real estate in Delaware.

Delaware Tax Savings Breakdown

Total Tax Deferred with 1031
$582,400
Tax Drag Avoided: 23.3% of Gross Sale
Federal Taxes Deferred
$460,300
Delaware State Tax Deferred
$122,100
Statutory Compliance Deadlines
45 Days: Identify replacement property in writing.
180 Days: Acquire replacement property and complete exchange.

Delaware Commercial Asset Sale Cohorts (2026-2027 Projections)

Asset Sale Price Federal Tax Avoided Delaware State Tax Avoided Total Tax Deferred Effective Rate
$1,000,000 $175,600 $46,200 $221,800 22.18%
$2,500,000 $439,000 $115,500 $554,500 22.18%
$5,000,000 $878,000 $231,000 $1,109,000 22.18%
$10,000,000 $1,756,000 $462,000 $2,218,000 22.18%

Neighboring State 1031 Exchange Calculators

71.5 miles away
Maryland (MD)
State Cap Gains: 5.75%
85.6 miles away
New Jersey (NJ)
State Cap Gains: 10.75%
86.5 miles away
District of Columbia (DC)
State Cap Gains: 10.75%
125.9 miles away
Pennsylvania (PA)
State Cap Gains: 3.07%

Qualified Intermediary Partners for Delaware

Fidelity Backed / $100M Insured

IPX1031 Qualified Intermediary

Nation's leading qualified intermediary backed by Fidelity National Financial with $100M bond protection.

Reverse & Improvement Specialist

The Exeter 1031 Exchange

Nationwide qualified intermediary, exchange accommodation titleholder, and reverse exchange specialist.