How much capital gain can I exclude when I sell my home in 2025?

Under IRC §121 you can exclude up to $250,000 of gain if you're single (or married filing separately) and up to $500,000 if married filing jointly, provided you owned and used the home as your main home for at least 2 of the 5 years before the sale. (Source: IRS Topic No. 701; Publication 523.)

Is the home sale exclusion based on profit or sale price?

It applies to your gain (profit), not the sale price. Gain is the sale price minus selling costs minus your adjusted cost basis (what you paid plus capital improvements). Only gain above the $250,000 / $500,000 exclusion is taxable. (Source: IRS Publication 523.)

Does this calculate state capital gains tax?

No. This estimate is federal only. Most states tax capital gains as ordinary income and rates vary widely; a few (such as Florida, Texas, and Washington for ordinary gains) have no state income tax. Check your state's rules separately. (Source: IRS Topic No. 409, federal scope.)

Is my data sent anywhere when I use this calculator?

No. All calculations run entirely in your browser using JavaScript. No sale price, basis, income, or other inputs are ever transmitted to any server.

What is the Home Sale Capital Gains Exclusion 2025 — $250,000 / $500,000?

Free 2025 home sale capital gains exclusion calculator. Under IRC §121 you can exclude up to $250,000 of gain (single / married filing separately) or $500,000 (married filing jointly) when you sell a main home you owned and lived in for 2 of the last 5 years. Gain above the exclusion is taxed at the 2025 long-term rates of 0%, 15%, or 20% (plus 3.8% NIIT for higher earners). Source: IRS Topic No. 701 & Publication 523 (§121 exclusion); IRS Topic No. 409 & Rev. Proc. 2024-40 (2025 long-term capital-gains thresholds); IRC §1411 (NIIT). Runs entirely in your browser; no data sent to any server. Not tax or legal advice. It runs free in your browser on Gera Tools, with nothing uploaded.

Home Sale Capital Gains Exclusion 2025 — $250,000 / $500,000

Name: Home Sale Capital Gains Exclusion 2025 — $250,000 / $500,000
Creator: Gera Tools
License: https://creativecommons.org/licenses/by/4.0/

Get one useful tool a week

Like this tool? Enter your email and we'll send you one genuinely useful Gera tool a week — plus a link to come back to this one. No spam, one-click unsubscribe any time.

Home Sale Capital Gains Exclusion (2025)

When you sell your main home, IRC §121 lets you exclude up to $250,000 of gain (single or married filing separately) or $500,000 (married filing jointly) from federal tax — if you owned and used it as your main home for 2 of the last 5 years.

Enter your sale below to see the gain, how much the §121 exclusion covers, the taxable gain, and an estimate of the federal capital-gains tax and 3.8% NIIT. Everything runs in your browser — no data is transmitted.

Important: This is a federal estimate only. It does not compute state capital-gains tax, and it does not model depreciation recapture (unrecaptured §1250 gain, taxed up to 25%) if the home was ever a rental. Source: IRS Topic No. 701 & Publication 523 (§121 exclusion); IRS Topic No. 409 & Rev. Proc. 2024-40 (2025 long-term capital-gains thresholds); IRC §1411 (NIIT); figures for the 2025 tax year, data as of 2024-10-22. Rates and rules change; this is not tax or legal advice.