{"id":74,"date":"2026-05-09T01:42:13","date_gmt":"2026-05-09T05:42:13","guid":{"rendered":"https:\/\/arvcalc.com\/blog\/1031-exchange-real-estate-guide\/"},"modified":"2026-06-04T08:33:34","modified_gmt":"2026-06-04T12:33:34","slug":"1031-exchange-real-estate-guide","status":"publish","type":"post","link":"https:\/\/arvcalc.com\/blog\/1031-exchange-real-estate-guide\/","title":{"rendered":"1031 Exchange Real Estate: Complete Rules & Tax Deferral Guide (2026)"},"content":{"rendered":"

A 1031 exchange lets investors defer capital gains taxes by reinvesting sale proceeds into another investment property.<\/strong> Named after Section 1031 of the Internal Revenue Code<\/a>, this strategy has helped investors build portfolios worth millions while paying zero capital gains tax along the way.<\/p>\n

In 2026, with long-term capital gains<\/a> rates up to 20% plus the 3.8% Net Investment Income Tax, a single property sale can trigger a six-figure tax bill. A properly structured 1031 exchange defers that entire amount \u2014 legally.<\/p>\n

This guide covers every rule, deadline, and decision point you need. No theory padding. Just the mechanics, real numbers, and the mistakes that get investors audited or stuck with an unexpected tax bill.<\/p>\n

Run your own scenarios with our 1031 Exchange Calculator<\/a> as you read.<\/p>\n

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How a 1031 exchange defers capital gains tax for real estate investors<\/figcaption><\/figure>\n
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