A development project that has topped out as Harlem’s tallest is already being put on the market — thanks to tax benefits set to expire at the end of 2028.

The 125th Street buildings will include the historic Loew’s Victoria Theater at the base of a new Marriott Renaissance and an adjacent affordable apartment tower.

It’s unclear how much the 300-foot-tall project — which sits at 233 W. 125th St. between Frederick Douglass Boulevard and Adam Clayton Powell Boulevard — is worth as it cost $178 million to construct. But a sale or investment this year would provide the new owners with a reduction in this year’s capital gains taxes plus the full 10 years of Opportunity Zone capital gains tax deferrals and exclusions available.

The 417,366-square-foot twin-towered project is being built by hotel developers Lam Group and marketed by Eric Anton of Marcus & Millichap. It was designed by Aufgang Architects on a site long targeted for renewal by NYC officials.

None of the parties responded to requests for comment prior to press time.

The 26-story tower will boast the 210-key Marriott Renaissance — the first hotel built in Harlem in nearly 85 years. It will also include a 5,000-square-foot ballroom and a rooftop bar with views to Central Park.

Its 28,166-square-foot base will have a 199-seat and a 99-seat theater plus auxiliary spaces that will be operated by the adjacent Apollo Theater. Also involved are offices for the Classical Theatre of Harlem, the Jazzmobile and the Harlem Arts Alliance.

This long-sought Victoria Theater redevelopment retains the historic facade, lobby and grand staircase of the 1917 building.

There’s also room for a business center, restaurant and other retail along with 60 spaces of underground parking. An ICAP (Industrial & Commercial Abatement Program) provides a real estate tax exemption.

The 27-story, 211-unit residential tower has a 30-year 421a real estate tax exemption. It includes 65 very affordable apartments with the remaining units geared to the middle class. There are also units set aside for those with mobility and hearing or visual impairments.

Sponsored by the Harlem Community Development Corp., the project has financing from Goldman Sachs and the Upper Manhattan Empowerment Zone and a regulatory agreement with New York state’s Division of Housing & Community Renewal.