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Serving the Greater Houston metro

Defer Capital Gains on Your Houston Property

Flat-fee Qualified Intermediary for Houston 1031 exchanges. Texas has no state income tax on the gain — you defer federal capital gains and depreciation recapture. Segregated escrow, $15M total insurance.

Start Your Exchange Estimate Your Tax Savings
$799 flat fee Same-day setup Nothing out of pocket to start

$5M Fidelity Bond + $10M E&O Insurance

Segregated Escrow Accounts

IRS-Compliant Exchange Documentation

Your Houston 1031 Exchange in 4 Steps

We handle the intermediary mechanics. Your CPA handles the tax filings. Your title company handles the closing. Here is where Simple 1031 fits in.

1

Call Before You Close

Engage Simple 1031 before your Houston property sale closes. Once proceeds hit your account, a 1031 is no longer possible.

2

Sign the Exchange Agreement

We send your exchange agreement the same day. Electronic signature. Typically under 5 minutes to complete.

3

Identify Replacement Property

You have 45 calendar days from closing to identify replacement property in writing. We track the deadline and accept identification any hour of the day.

4

Close Within 180 Days

Close on your replacement property within 180 days of the original sale. We wire funds from escrow directly to the replacement closing.

Start Your Houston Exchange

Every Houston Exchange Structure

Houston investors use all four exchange types. Pick the one that fits your timing and strategy.

Forward Exchange

Sell First, Buy Later — $799

The most common Houston exchange. Close on your relinquished property first, identify replacement within 45 days, close within 180.

Forward Exchange Details

Reverse Exchange

Buy First, Sell Later — $1,500

For Houston investors who need to lock in a replacement property before their current property sells.

Reverse Exchange Details

Improvement Exchange

Build Value — $1,500

Use exchange funds to improve your replacement property before you take title.

Improvement Exchange Details

DST Investments

Go Passive — $799

Fractional ownership of institutional real estate. Close in 48 hours. Qualifies as like-kind under Rev. Rul. 2004-86.

DST Investment Details

Simple, Transparent Pricing

The same flat fee in Houston as anywhere else. No hidden charges, no state surcharges, no surprises.

Nothing Out of Pocket to Start

Our fee is deducted from your exchange proceeds only after your Houston property closes. You pay $0 to engage Simple 1031.

Flat Fee. No Surprises.

Standard Houston Exchange

Forward exchange — any Houston property type

$799 /exchange
  • Segregated escrow — your funds are never commingled
  • 24/7 client portal — track every deadline in real time
  • Dedicated exchange coordinator
  • IRS-compliant exchange documentation
  • 45/180-day deadline tracking & alerts
  • Tax form assistance (1099-S reporting)
  • $5M Fidelity Bond + $10M E&O Insurance
Get Started

Fee deducted from exchange proceeds after your Houston property closes. Nothing out of pocket to start.

Other Exchange Types

Reverse Exchange

$1,500

Buy first, sell later

Improvement Exchange

$1,500

Build value on replacement

DST Exchange

$799

Passive replacement

What Houston Investors Should Know

A short primer on Texas-specific considerations. These are tax topics for your CPA — Simple 1031 handles the Qualified Intermediary mechanics, not the state tax filings.

No Texas State Income Tax

Texas does not impose a state income tax on individual capital gains. A §1031 exchange defers federal capital gain and depreciation recapture — there is no separate state tax to defer. Your CPA confirms federal treatment on Form 8824.

Franchise Tax (Entity Level)

Texas Franchise Tax applies to entities, not individuals. Most passive real estate holding LLCs and LPs are at or below the no-tax-due threshold. Your CPA determines whether your specific entity has a Texas franchise tax filing obligation.

Texas Closing Practice

Texas uses an attorney-or-title-company closing model rather than escrow-state norms. We coordinate exchange documentation delivery directly with your Texas title company or closing attorney; the QI mechanics are unchanged.

Houston Sub-Markets We Serve

We work across Houston, The Woodlands, Sugar Land, Katy, Pearland, Galveston, and the wider Harris/Fort Bend/Montgomery county footprint. Austin and Dallas-Fort Worth coordination is also common.

Scope note: Simple 1031 LLC is a Qualified Intermediary. We do not provide tax, legal, or investment advice. The content above is educational. Work with a qualified Houston CPA and, where appropriate, a real estate attorney for your specific exchange.

Houston 1031 Exchange Questions

If you do not find your answer here, call us at (725) 224-5008.

No. Texas has no state income tax on individual capital gains. A §1031 exchange defers only the federal capital gain and depreciation recapture. Texas Franchise Tax applies at the entity level for some businesses — your CPA determines whether your holding entity has a filing obligation.
No. Texas has no state-specific §1031 form. Federal coordination uses IRS Form 8824 on the federal return, prepared by your CPA. Simple 1031 provides the exchange documentation your CPA needs.
Texas typically uses attorneys or title companies rather than separate escrow agents. We deliver exchange documentation and wires directly to your Texas title company or closing attorney; the §1031 mechanics are identical to escrow-state closings.
No. Under Treasury Regulation §1.1031(k)-1(k), a party you have had a working relationship with in the prior two years — including your attorney or CPA — is a disqualified person. The IRS requires an independent Qualified Intermediary.
Your exchange proceeds are held in segregated escrow — never commingled with operating funds or other clients' exchanges. Simple 1031 carries a $5M Fidelity Bond and $10M Errors & Omissions Insurance, and our escrow accounts use FDIC-insured banking partners.
Simple 1031 charges a flat $799 for forward exchanges and DST exchanges, and $1,500 for reverse and improvement exchanges. No hidden fees. Our fee is deducted from exchange proceeds only after your Texas property closes.
Yes. All 50 US states are like-kind to Texas real estate for federal 1031 purposes. Texas investors frequently exchange into Florida, Tennessee, Arizona, and the Carolinas. Your CPA can advise on the destination state's tax treatment.

Start Your Houston Exchange

Tell us about your Houston property. We will respond within one business day.

Your information stays confidential. We respond within one business day. Or call now: (725) 224-5008.

Ready to Defer Your Houston Capital Gains?

Engage Simple 1031 before you close. Flat $799 fee. Nothing out of pocket to start.

Start Your Exchange Call (725) 224-5008