{ "name": "Capital Gains Tax HQ Property Gain Rules", "title": "Property Gain Rules", "url": "https://capitalgainstaxhq.com/datasets/property-gain-rules/", "csv": "https://capitalgainstaxhq.com/datasets/property-gain-rules.csv", "markdown": "https://capitalgainstaxhq.com/datasets/property-gain-rules/index.md", "computed_at": "2026-10-24", "license": "https://capitalgainstaxhq.com/terms", "headline": "The Property Gain Rules carries 4 published figures read from 2 sources' own pages, from 45 to 180 day, read 24 October 2026.", "quotes": [ "The Property Gain Rules carries 4 published figures read from 2 sources' own pages, from 45 to 180 day, read 24 October 2026.", "7 of the 11 named sources read in full publish a figure; 4 publish none, read 24 October 2026.", "Property Gain Rules, rule residence-and-use-test: median 24 month across 1 source, read 24 October 2026.", "Property Gain Rules, rule residence-exclusion-single: median 250,000 USD across 1 source, read 24 October 2026.", "Property Gain Rules, rule unrecaptured-section-1250: median 25 percent across 1 source, read 24 October 2026.", "Property Gain Rules, rule identification-period: median 45 day across 2 sources, read 24 October 2026.", "Property Gain Rules, rule replacement-period: median 180 day across 2 sources, read 24 October 2026.", "Property Gain Rules, jurisdiction California: median 500,000 USD across 1 source, read 24 October 2026.", "Property Gain Rules, jurisdiction US-federal: median 500,000 USD across 1 source, read 24 October 2026.", "Property Gain Rules, jurisdiction US-federal: median 24 month across 1 source, read 24 October 2026.", "Property Gain Rules, jurisdiction Ireland: median 12 month across 1 source, read 24 October 2026." ], "citation": "\"Capital Gains Tax HQ Property Gain Rules\", updated 2026-10-24, https://capitalgainstaxhq.com/datasets/property-gain-rules/.", "changed_since": null, "national": { "unit": "day", "n": 4, "median": 112.5, "min": 45, "max": 180, "p25": 45, "p75": 180, "mean": 112.5, "units": { "%": 1, "USD": 3, "day": 4, "month": 3 }, "published_sources": 7, "named_sources": 11, "read_sources": 11, "not_published": 4, "published_share": 0.636 }, "by_axis": { "rule": { "residence-and-use-test": { "month": { "n": 1, "median": 24, "min": 24, "max": 24, "p25": 24, "p75": 24, "mean": 24 } }, "residence-exclusion-single": { "USD": { "n": 1, "median": 250000, "min": 250000, "max": 250000, "p25": 250000, "p75": 250000, "mean": 250000 } }, "unrecaptured-section-1250": { "%": { "n": 1, "median": 25, "min": 25, "max": 25, "p25": 25, "p75": 25, "mean": 25 } }, "identification-period": { "day": { "n": 2, "median": 45, "min": 45, "max": 45, "p25": null, "p75": null, "mean": 45 } }, "replacement-period": { "day": { "n": 2, "median": 180, "min": 180, "max": 180, "p25": null, "p75": null, "mean": 180 } } }, "jurisdiction": { "California": { "USD": { "n": 1, "median": 500000, "min": 500000, "max": 500000, "p25": 500000, "p75": 500000, "mean": 500000 } }, "US-federal": { "USD": { "n": 1, "median": 500000, "min": 500000, "max": 500000, "p25": 500000, "p75": 500000, "mean": 500000 }, "month": { "n": 1, "median": 24, "min": 24, "max": 24, "p25": 24, "p75": 24, "mean": 24 } }, "Ireland": { "month": { "n": 1, "median": 12, "min": 12, "max": 12, "p25": 12, "p75": 12, "mean": 12 } } } }, "rows": [ { "source": "IRS Publication 523, Selling Your Home", "url": "https://www.irs.gov/publications/p523", "figure": "24 months", "value": 24, "unit": "month", "vat": null, "axis": { "rule": "residence-and-use-test" }, "retrieved_at": "2026-10-24", "quote": "All that is required is a total of 24 months (730 days) of residence during the 5-year period.", "source_class": "primary-government", "text_sha256": "11ab625d8a0713f8d8aeeefdae8ebf1b5206deb1e4f5eb8c9f94185ecd0f0778" }, { "source": "IRS Publication 523, Selling Your Home", "url": "https://www.irs.gov/publications/p523", "figure": "$250,000 ", "value": 250000, "unit": "USD", "vat": null, "axis": { "rule": "residence-exclusion-single" }, "retrieved_at": "2026-10-24", "quote": "Single, married filing separately You meet the residence, ownership, and look-back requirements. $250,000 Determine if you are eligible for a partial exclusion.", "source_class": "primary-government", "text_sha256": "11ab625d8a0713f8d8aeeefdae8ebf1b5206deb1e4f5eb8c9f94185ecd0f0778" }, { "source": "IRS FAQ: property, basis, sale of home (5)", "url": "https://www.irs.gov/faqs/capital-gains-losses-and-sale-of-home/property-basis-sale-of-home-etc/property-basis-sale-of-home-etc-5", "figure": "25%", "value": 25, "unit": "%", "vat": null, "axis": { "rule": "unrecaptured-section-1250" }, "retrieved_at": "2026-10-24", "quote": "The gain attributable to the depreciation may be subject to the 25% unrecaptured Section 1250 gain tax rate.", "source_class": "primary-government", "text_sha256": "185808abd07a1319d9275307ecccb4a62bbb582d4c641a11d268b60c97c73085" }, { "source": "IRS Instructions for Form 8824, Like-Kind Exchanges", "url": "https://www.irs.gov/instructions/i8824", "figure": "45 days", "value": 45, "unit": "day", "vat": null, "axis": { "rule": "identification-period" }, "retrieved_at": "2026-10-24", "quote": "The replacement property for the exchange must be identified within 45 days after the property being given up is transferred.", "source_class": "primary-government", "text_sha256": "64932754f9d972518387b9e8e7f3dcb48b1ac022b346995c8975cda6c8856cba" }, { "source": "IRS Instructions for Form 8824, Like-Kind Exchanges", "url": "https://www.irs.gov/instructions/i8824", "figure": "180 days", "value": 180, "unit": "day", "vat": null, "axis": { "rule": "replacement-period" }, "retrieved_at": "2026-10-24", "quote": "The replacement property must be received within 180 days, or by the due date of your tax return (including extensions), whichever is earlier.", "source_class": "primary-government", "text_sha256": "64932754f9d972518387b9e8e7f3dcb48b1ac022b346995c8975cda6c8856cba" }, { "source": "IRS Fact Sheet FS-08-18, Like-Kind Exchanges Under IRC Section 1031", "url": "https://www.irs.gov/pub/irs-news/fs-08-18.pdf", "figure": "45 days", "value": 45, "unit": "day", "vat": null, "axis": { "rule": "identification-period" }, "retrieved_at": "2026-10-12", "quote": "The first limit is that you have 45 days from the date you sell the relinquished property to identify", "source_class": "primary-government", "text_sha256": "92d45d1b9cd250c2d627b733f1f0391885b344a956fdec06fb4d98b2b8f5e16d" }, { "source": "IRS Fact Sheet FS-08-18, Like-Kind Exchanges Under IRC Section 1031", "url": "https://www.irs.gov/pub/irs-news/fs-08-18.pdf", "figure": "180 days", "value": 180, "unit": "day", "vat": null, "axis": { "rule": "replacement-period" }, "retrieved_at": "2026-10-12", "quote": "no later than 180 days after the sale of the exchanged property or the due date (with extensions)", "source_class": "primary-government", "text_sha256": "92d45d1b9cd250c2d627b733f1f0391885b344a956fdec06fb4d98b2b8f5e16d" }, { "source": "California FTB: income from the sale of your home", "url": "https://www.ftb.ca.gov/file/personal/income-types/income-from-the-sale-of-your-home.html", "figure": "$500,000 ", "value": 500000, "unit": "USD", "vat": null, "axis": { "jurisdiction": "California" }, "retrieved_at": "2026-10-24", "quote": "Married/RDP couples can exclude up to $500,000 if all of the following apply:", "source_class": "primary-government", "text_sha256": "fe3cfd4b47226318e84055e0b3e660ae66770fce96a287922bb7d20d787b45fc" }, { "source": "IRS Topic no. 701, Sale of your home", "url": "https://www.irs.gov/taxtopics/tc701", "figure": "$500,000 ", "value": 500000, "unit": "USD", "vat": null, "axis": { "jurisdiction": "US-federal" }, "retrieved_at": "2026-10-24", "quote": "The $250,000/$500,000 home sale tax exclusion - If you have a capital gain from the sale of your main home, you may qualify to exclude up to $250,000 of that gain from your income, or up to $500,000 of that gain if you file a joint return with your spouse.", "source_class": "primary-government", "text_sha256": "e70cd538971b34f6fe85c5f16f0a4813535b7fff32f0c2a1095e947c6c02504c" }, { "source": "IRS Topic no. 701, Sale of your home", "url": "https://www.irs.gov/taxtopics/tc701", "figure": "24 months", "value": 24, "unit": "month", "vat": null, "axis": { "jurisdiction": "US-federal" }, "retrieved_at": "2026-10-24", "quote": "If you or your spouse owned the home for at least 24 months (2 years) out of the last 5 years leading up to the date of the sale, you meet the ownership test.", "source_class": "primary-government", "text_sha256": "e70cd538971b34f6fe85c5f16f0a4813535b7fff32f0c2a1095e947c6c02504c" }, { "source": "Revenue (Ireland): Principal Private Residence (PPR) relief", "url": "https://www.revenue.ie/en/gains-gifts-and-inheritance/cgt-reliefs/principal-private-residence-ppr-relief.aspx", "figure": "12 months", "value": 12, "unit": "month", "vat": null, "axis": { "jurisdiction": "Ireland" }, "retrieved_at": "2026-10-24", "quote": "PPR Relief is restricted if you did not fully occupy the property or the sale price has development value. The last 12 months of ownership of a PPR is considered to be included in your period of occupation.", "source_class": "primary-government", "text_sha256": "3f093b12ddbf68683006a6c1f5abeae8e86dc5a38f233d7e41db8db6c58830cf" } ], "not_published": [ { "source": "IRS About Publication 523", "url": "https://www.irs.gov/forms-pubs/about-publication-523", "retrieved_at": "2026-09-11", "reason": "read in full and no accepted figure on the page" }, { "source": "Inland Revenue (New Zealand): the bright-line test", "url": "https://www.ird.govt.nz/property/buying-and-selling/when-you-need-to-pay/the-brightline-test", "retrieved_at": "2026-09-18", "reason": "read in full and no accepted figure on the page" }, { "source": "Inland Revenue (NZ) Tax Technical: bright-line test overview", "url": "https://www.taxtechnical.ird.govt.nz/overviews/bright-line-test", "retrieved_at": "2026-10-17", "reason": "every candidate on the page was refused" }, { "source": "Inland Revenue (NZ): income tax when you buy or sell property", "url": "https://www.ird.govt.nz/property/buying-and-selling/income-tax-gst-record-keeping/income-tax", "retrieved_at": "2026-09-25", "reason": "read in full and no accepted figure on the page" } ], "sources": [ { "url": "https://www.irs.gov/publications/p523", "label": "IRS Publication 523, Selling Your Home", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/forms-pubs/about-publication-523", "label": "IRS About Publication 523", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/taxtopics/tc701", "label": "IRS Topic no. 701, Sale of your home", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/faqs/capital-gains-losses-and-sale-of-home/property-basis-sale-of-home-etc/property-basis-sale-of-home-etc-5", "label": "IRS FAQ: property, basis, sale of home (5)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/instructions/i8824", "label": "IRS Instructions for Form 8824, Like-Kind Exchanges", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/pub/irs-news/fs-08-18.pdf", "label": "IRS Fact Sheet FS-08-18, Like-Kind Exchanges Under IRC Section 1031", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ftb.ca.gov/file/personal/income-types/income-from-the-sale-of-your-home.html", "label": "California FTB: income from the sale of your home", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.revenue.ie/en/gains-gifts-and-inheritance/cgt-reliefs/principal-private-residence-ppr-relief.aspx", "label": "Revenue (Ireland): Principal Private Residence (PPR) relief", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ird.govt.nz/property/buying-and-selling/when-you-need-to-pay/the-brightline-test", "label": "Inland Revenue (New Zealand): the bright-line test", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.taxtechnical.ird.govt.nz/overviews/bright-line-test", "label": "Inland Revenue (NZ) Tax Technical: bright-line test overview", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ird.govt.nz/property/buying-and-selling/income-tax-gst-record-keeping/income-tax", "label": "Inland Revenue (NZ): income tax when you buy or sell property", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 7 of the 11 named sources that could be read published a usable figure; 4 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in day (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 4 figures, never sentences; 46 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per rule per jurisdiction: the residence exclusion and its ownership-and-use test, the unrecaptured section 1250 rate and how it stacks on top of the exclusion, the 45-day and 180-day like-kind clocks, Ireland's principal private residence relief and New Zealand's bright-line window; the derived figure is the EFFECTIVE tax on one worked property sale under each jurisdiction's rules - exclusion first, then recapture at 25%, then the residual gain at the long-term rate plus the surtax - which is exactly what the calculator keyword asks for and which no single authority page computes", "embed": "

45 to 180 day

4 published figures, Property Gain Rules, across 2 sources, read 24 October 2026

Source: Capital Gains Tax HQ Property Gain Rules
" }