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1031 Exchange & DSTs
1031 Exchanges & DSTs by State
State-by-state capital-gains tax, 1031 rules, and DST replacement-property guidance for accredited investors.
Alabama
Top rate 5% · ~28.8% combined
Alaska
No state income tax · 23.8% combined
Arizona
Top rate 2.5% · ~26.3% combined
Arkansas
Top rate 3.9% · ~27.7% combined
California
Top rate 13.3% · ~37.1% combined
Colorado
Top rate 4.4% · ~28.2% combined
Connecticut
Top rate 6.99% · ~30.8% combined
Delaware
Top rate 6.6% · ~30.4% combined
District of Columbia
Top rate 10.75% · ~34.5% combined
Florida
No state income tax · 23.8% combined
Georgia
Top rate 5.19% · ~29.0% combined
Hawaii
Top rate 7.25% · ~31.1% combined
Idaho
Top rate 5.3% · ~29.1% combined
Illinois
Top rate 4.95% · ~28.8% combined
Indiana
Top rate 2.95% · ~26.8% combined
Iowa
Top rate 3.8% · ~27.6% combined
Kansas
Top rate 5.58% · ~29.4% combined
Kentucky
Top rate 3.5% · ~27.3% combined
Louisiana
Top rate 3% · ~26.8% combined
Maine
Top rate 7.15% · ~31.0% combined
Maryland
Top rate 8.5% · ~32.3% combined
Massachusetts
Top rate 9% · ~32.8% combined
Michigan
Top rate 4.25% · ~28.1% combined
Minnesota
Top rate 9.85% · ~33.6% combined
Mississippi
Top rate 4% · ~27.8% combined
Missouri
Top rate 4.7% · ~28.5% combined
Montana
Top rate 5.65% · ~29.5% combined
Nebraska
Top rate 4.55% · ~28.4% combined
Nevada
No state income tax · 23.8% combined
New Hampshire
No state income tax · 23.8% combined
New Jersey
Top rate 10.75% · ~34.5% combined
New Mexico
Top rate 5.9% · ~29.7% combined
New York
Top rate 10.9% · ~34.7% (higher for NYC residents) combined
North Carolina
Top rate 3.99% · ~27.8% combined
North Dakota
Top rate 2.5% · ~26.3% combined
Ohio
Top rate 2.75% · ~26.6% combined
Oklahoma
Top rate 4.5% · ~28.3% combined
Oregon
Top rate 9.9% · ~33.7% combined
Pennsylvania
Top rate 3.07% · ~26.9% combined
Rhode Island
Top rate 5.99% · ~29.8% combined
South Carolina
Top rate 6% · ~29.8% combined
South Dakota
No state income tax · 23.8% combined
Tennessee
No state income tax · 23.8% combined
Texas
No state income tax · 23.8% combined
Utah
Top rate 4.5% · ~28.3% combined
Vermont
Top rate 8.75% · ~32.5% combined
Virginia
Top rate 5.75% · ~29.6% combined
Washington
No state income tax · 23.8% combined
West Virginia
Top rate 4.82% · ~28.6% combined
Wisconsin
Top rate 7.65% · ~31.5% combined
Wyoming
No state income tax · 23.8% combined