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Basis of Presentation and Significant Accounting Policies (Tables) | 12 Months Ended
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Dec. 31, 2019
Income Tax Disclosure [Abstract] |
Summary of Reconciliation Net Income (Loss) Attributable to Estimated Taxable Income | The following table reconciles net (loss) income attributable to Paramount Group, Inc. to estimated taxable income for the years ended December 31, 2019, 2018 and 2017.
|  | For the Year Ended December 31, |
(Amounts in thousands) |  | 2019 |  |  | 2018 |  |  | 2017 |
Net (loss) income attributable to Paramount Group, Inc. |  | $ | (36,899 | ) |  | $ | 9,147 |  |  | $ | 86,381 |
Book to tax differences: |  |  |  |  |  |  |  |  |  |  |  |
Straight-lining of rents and amortization of above and below-market leases, net |  |  | (37,244 | ) |  |  | (48,604 | ) |  |  | (44,083 | )
Depreciation and amortization |  |  | 79,750 |  |  |  | 92,512 |  |  |  | 96,991 |
Stock-based compensation |  |  | 20,812 |  |  |  | 17,847 |  |  |  | 14,441 |
Real estate impairment loss |  |  | 38,237 |  |  |  | 41,788 |  |  |  | - |
Gain on sale of real estate |  |  | 12,107 |  |  |  | (14,381 | ) |  |  | (95,182 | )
Earnings of unconsolidated joint ventures, including real estate fund investments |  |  | 4,597 |  |  |  | 179 |  |  |  | (8,600 | )
Write-off of preferred equity investment |  |  | - |  |  |  | (3,574 | ) |  |  | 4,327 |
Unrealized gain on interest rate swaps |  |  | - |  |  |  | - |  |  |  | (860 | )
Other, net |  |  | 8,156 |  |  |  | (8,240 | ) |  |  | 398 |
Estimated taxable income |  | $ | 89,516 |  |  | $ | 86,674 |  |  | $ | 53,813 |
Summary of Characterization of Dividend Distributions for Federal Income Tax Purposes | The following table sets forth the characterization of dividend distributions for federal income tax purposes for the years ended December 31, 2019, 2018 and 2017.
|  | For the Year Ended December 31, |
|  | 2019 |  |  | 2018 |  |  | 2017 |
|  | Amount |  |  | % |  |  | Amount |  |  | % |  |  | Amount |  |  | % |
Ordinary income |  | $ | 0.323 |  | (1) |  | 80.7 | % |  | $ | 0.286 |  | (1) |  | 72.4 | % |  | $ | 0.195 |  | (1) |  | 51.3 | %
Long-term capital gain |  |  | 0.062 |  |  |  | 15.5 | % |  |  | 0.074 |  |  |  | 18.7 | % |  |  | 0.034 |  |  |  | 8.9 | %
Return of capital |  |  | 0.015 |  |  |  | 3.8 | % |  |  | 0.035 |  |  |  | 8.9 | % |  |  | 0.151 |  |  |  | 39.8 | %
Total |  | $ | 0.400 |  | (2) |  | 100.0 | % |  | $ | 0.395 |  | (2) |  | 100.0 | % |  | $ | 0.380 |  | (2) |  | 100.0 | %
(1) | Represents amounts treated as “qualified REIT dividends” for purposes of Internal Revenue Code Section 199A.
(2) | The fourth quarter dividends for the years ended December 31, 2019, 2018 and 2017 of $0.10, $0.10 and $0.095 per share, respectively, were paid in January of the subsequent years and are allocable to the subsequent years for federal income tax purposes.

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