How to use the corporate real estate sale tax calculator
The United States has no separate surtax on corporate sales of housing or idle land. A C corporation simply adds the gain to its taxable income and pays the flat federal corporate rate, so the question is not "which surtax applies" but "how much of the gain is recapture and what rate hits each slice".
Depreciation you claimed while holding the building lowers your adjusted basis, which means part of the gain comes back as depreciation recapture. For individuals and pass-through owners, unrecaptured Section 1250 gain is taxed at a maximum of 25% while the rest is long-term capital gain. A C corporation has no preferential capital gain rate, so the owner-type selector fills both rate fields with the same corporate rate.
Rates shown are a September 2026 reference. Federal corporate and capital gain rates change with legislation and state rates differ by state, so every rate field is editable. Enter selling costs separately so the gain reflects commissions and closing fees.
This tool is for general reference. Your actual tax depends on other income, net operating losses, passive activity rules, installment sale elections and whether a Section 1031 exchange applies. Confirm with a CPA or tax attorney before filing.
Frequently asked questions
No. Federal law has no surtax aimed at housing sales by corporations. A C corporation pays the flat corporate income tax on the gain, and depreciation recapture is folded into that same corporate rate.
The 25% unrecaptured Section 1250 rate applies to individuals and pass-through owners. A C corporation has no preferential capital gain rate, so both the gain and the recapture are taxed at its regular corporate rate.
Only if you enter a state rate. State corporate and individual rates vary widely and some states have none, so the field is editable. Check your state department of revenue for the current rate.