Stocks vs Real Estate — Investment Calculator

S&P 500 After Tax
Real Estate After Tax
Winner
Portfolio Value Over Time (Pre-Tax)
Year-by-Year Breakdown

Model Assumptions & Notes

Stocks Track

  • Annual Total Return includes price appreciation + dividends reinvested. Dividends are not taxed annually in this model — simplified to all gains taxed as LTCG at final sale.
  • Position is never sold until the end of the horizon. LTCG tax applied only at that point.
  • To maintain an apples-to-apples comparison, any out-of-pocket RE costs (purchase closing costs + annual negative cash flow years) are invested into the stocks track as additional capital in that year.

Real Estate — Property & Depreciation

  • Building value = 80% of purchase price (IRS land/improvement split for depreciation basis).
  • Depreciation: straight-line over 27.5 years (residential rental property, IRS Section 168).
  • Purchase closing costs: 2.5% of purchase price (one-time, year 0 negative cash flow).
  • Selling costs: 6% of gross sale price (agent commissions, transfer taxes, etc.).
  • Expenses (maintenance, CapEx, property tax, insurance) applied to current appreciated property value each year.

Real Estate — Mortgage & Refinance

  • Standard fixed-rate 30yr amortization schedule.
  • Refinance keeps the same payoff date (does not restart a new 30yr term — remaining months are re-amortized at the new rate).
  • Refinance cost (% of remaining balance) is treated as additional cash outflow in the refi year.

Real Estate — Tax Treatment

  • Schedule E deductions each year: mortgage interest, property tax, insurance, maintenance, CapEx, property management fee, depreciation.
  • Annual tax effect = − (Schedule E net income) × marginal rate. A paper loss generates a tax savings; positive income generates a tax bill.
  • Passive activity losses are applied in full in the year incurred (no PAL carryforward limitation — simplified).
  • At sale — depreciation recapture: IRS Section 1250, 25% rate on accumulated depreciation, capped at the actual total gain.
  • At sale — remaining capital gain (above recaptured amount) taxed at RE LTCG rate.

Cash Flow Recycling

  • Net cash flow = operating cash flow + annual tax effect (savings or bill).
  • Positive net cash flow → invested in an S&P 500 bucket credited to the RE track (same return rate, taxed as LTCG at sale).
  • Negative net cash flow → out-of-pocket; same dollar amount added to the stocks track as an additional investment that year.

What Is Not Modeled

  • No inflation adjustment — all figures are in nominal dollars.
  • No state income tax or AMT.
  • No 1031 exchange (assumed straight sale with full tax recognition).
  • No HOA fees.
  • No mortgage PMI (assumes ≥20% down or waived).
  • No home improvements added to cost basis (capital improvements would reduce gain at sale).