The destination

Why every serious investor
is moving to Las Vegas

Nevada currently does not impose an individual state income tax. Explore Las Vegas communities, market considerations, and replacement-property options with your real-estate and tax professionals.

Nevada tax advantage Your savings calculator Luxury communities Market data Why investors stay
$0
State income tax
$0
Separate individual capital-gains tax
$0
State estate tax
Local
Market data should be refreshed before decisions
01 — The tax case

Understanding Nevada's
current tax structure

A qualifying Section 1031 exchange may postpone recognition of eligible gain. Nevada currently does not impose an individual state income tax, but federal tax, source-income rules, residency, entity structure, and future law can affect an investor's result.

State Income tax Capital gains Estate tax On $1M income, annually 10-year burden
California 13.3% 13.3% Federal only $133,000+ $1,330,000+
New York 10.9% + NYC 10.9% Up to 16% $109,000+ $1,090,000+
New Jersey 10.75% 10.75% Up to 16% $107,500+ $1,075,000+
Oregon 9.9% 9.9% Up to 16% $99,000+ $990,000+
Minnesota 9.85% 9.85% Up to 16% $98,500+ $985,000+
Illinois 4.95% 4.95% Federal only $49,500+ $495,000+
Nevada 0% 0% None $0 $0

Illustrative top-rate comparison only. Rates, brackets, residency, source-income rules, deductions, entity treatment, estate rules, and law can change. Do not use this table to calculate an actual liability.

What the state-tax fact does—and does not—answer
Nevada's Department of Taxation states that Nevada does not impose an individual or business income tax. That fact alone does not determine residency, income sourced to another state, federal tax, transaction-level tax, or whether a Section 1031 exchange qualifies. Ask a tax professional to model the actual facts before relying on a comparison.
02 — Your numbers

Explore a simplified
state-rate illustration

This tool multiplies the entered amount by a selected illustrative rate. It does not calculate taxable income, brackets, deductions, residency, source income, federal tax, or actual savings.

Annual tax savings — Nevada vs. your state
Annual state tax now
$66,500
Annual state tax in Nevada
$0
Illustrative difference
$66,500
5-year savings
$332,500
10-year savings
$665,000
20-year compounded (5%)
$2,198,000
03 — Where to buy

Las Vegas luxury
communities

Every community below qualifies as like-kind replacement property for a 1031 exchange. We have active inventory relationships in all of them.

Ultra-luxury · Henderson Hills
Ascaya
$4M – $25M+
The pinnacle of Las Vegas residential real estate. Custom hillside estates carved into the McCullough Range with panoramic views of the Strip, downtown, and the valley floor. Every home is custom-built — no production homes, no shared walls. Gated with 24-hour security. Only 313 lots total, ensuring permanent exclusivity and scarcity value.
Guard-gated Strip views Custom builds 313 total lots Henderson
Ultra-luxury · Henderson
MacDonald Highlands
$3M – $15M
Dragon Ridge Golf Course community perched above Henderson. Guard-gated with 24-hour roving security. A mix of custom-built estates and finished luxury homes on elevated lots with mountain and valley views. Home to professional athletes, executives, and entrepreneurs. Strong resale history and consistent appreciation driven by golf course frontage and view lots.
Dragon Ridge Golf Guard-gated Mountain views Henderson
Premier luxury · Summerlin
The Ridges
$2M – $10M
Summerlin's most prestigious guard-gated community. Home to TPC Summerlin golf course — the site of the annual PGA Tour Shriners Children's Open. The Ridges offers the broadest range of luxury inventory in Las Vegas, from contemporary estates to traditional architecture, making it the most liquid and most versatile 1031 replacement option in the market.
TPC Summerlin Guard-gated High liquidity Summerlin
Luxury · Summerlin
One Queensridge Place
$1.5M – $8M
Las Vegas's most prestigious luxury high-rise — two towers of full-service condominium living with concierge, valet, and resort amenities. The lock-and-leave lifestyle favored by executives, investors, and snowbirds who want Strip access without Strip noise. Every unit has panoramic views. Ideal for investors coming from urban high-rise markets who want a direct lifestyle equivalent in Nevada.
High-rise Concierge Lock-and-leave Summerlin
Established luxury · Summerlin
Summerlin West & South
$800K – $4M
The broadest and most family-centric luxury corridor in Las Vegas. Multiple guard-gated villages — The Cliffs, The Canyons, Vistara — each with distinct character. Excellent school access, Red Rock Canyon proximity, and some of the best community amenities in the valley. Strong rental demand from corporate relocations makes this the top choice for income-producing 1031 replacement properties.
Price range
$800K – $4M
Best for
Families · Rental investors · Corporate relocators
Rental demand
Very high — corporate relocation corridor
Location
Western Las Vegas · Red Rock access
1031 suitability
Excellent — broad price range, high liquidity
Why investors choose this area
  • Highest rental yield potential in the luxury corridor
  • Multiple guard-gated villages for various price points
  • Walking distance to Downtown Summerlin retail
  • Red Rock Canyon National Conservation Area access
  • Top-rated schools for family buyers
  • 10 minutes to Las Vegas Ballpark and City National Arena
  • Corporate relocation demand from tech and finance sectors
Commercial & NNN · Valley-wide
NNN & Commercial Investment
$1M – $20M+
Las Vegas's commercial real estate market offers triple-net (NNN) properties that qualify as like-kind replacement in a 1031 exchange — delivering passive income with minimal management. National tenants, long-term leases, and Nevada's business-friendly environment make commercial a compelling alternative to residential for investors who want income without landlord responsibilities.
Property types
NNN Retail · Medical · Industrial · Multi-family
Typical cap rates
5.0% – 7.5% depending on asset and tenant
Management burden
Minimal — tenant pays taxes, insurance, maintenance
1031 suitability
Excellent — direct like-kind, passive income
Why commercial investors choose NV
  • No state income tax on rental income
  • Business-friendly regulatory environment
  • Growing population drives tenant demand
  • Henderson growth zone offers new inventory
  • National credit tenants available at various price points
  • DST options available for passive investors
  • Strong industrial demand from logistics sector
04 — Market fundamentals

Use current local evidence
for the property decision

Population, migration, inventory, rents, vacancy, financing, and neighborhood pricing change. The right comparison is a current property-level analysis, not an undated headline.

01
Demand file
Review current household, employment, migration, and tenant-demand data from identified sources.
02
Property file
Compare rent roll, expenses, reserves, condition, insurance, financing, and exit assumptions.
03
Exchange file
Keep identification, receipt, title, Qualified Intermediary, and tax-advisor requirements separate from the sales analysis.
04
Location file
Test access, services, planned development, comparable supply, and neighborhood-specific resale factors.
05
Risk file
Model vacancy, repairs, tenant concentration, refinancing, sponsor risk, liquidity, and downside scenarios.
06
Advisor file
Record which question belongs to the broker, inspector, lender, CPA, attorney, QI, or securities professional.
Freshness rule
Any market statistic used for a client decision should identify its source, geography, measurement period, and retrieval date. If those elements are unavailable, treat the statistic as unavailable—not current proof.
05 — Why investors stay

It's not just the taxes.
It's everything else too.

Lifestyle preferences can affect property use, location, and exit strategy, but they are personal considerations—not investment-performance evidence.

World-class dining
The region offers a broad restaurant and hospitality scene. Travel time and access vary by community and should be checked for the specific property.
Premier golf
TPC Summerlin, Dragon Ridge, Cascata, Shadow Creek — Las Vegas has more elite private and resort golf courses than any comparable metro. Most luxury communities have direct course access built into the neighborhood.
Direct flight access
Harry Reid International provides broad domestic and selected international service. Routes and schedules change, so verify current nonstop options for the trips that matter to you.
Year-round outdoor living
300+ days of sunshine annually. Red Rock Canyon, Lake Mead, and Mount Charleston offer hiking, boating, and skiing all within an hour of the luxury residential belt. The outdoor lifestyle rivals Scottsdale at a fraction of the tax cost.
Entertainment without equal
Major sports and entertainment events are part of the region's lifestyle appeal. Event schedules and future developments should be verified before relying on them.
Healthcare infrastructure
University Medical Center, Valley Health System, and Cleveland Clinic's Las Vegas presence give the city a healthcare infrastructure that rivals larger metros — an important consideration for relocating families and retirees.
See what's available
Your budget. Your timeline.
Your Las Vegas property.

Share your property criteria and timing so we can organize a current Las Vegas search. Availability, pricing, financing, suitability, and exchange treatment require transaction-specific review.

Schedule a consultation Calculate my savings → (702) 843-0044