A 1031 exchange lets Atlanta investors sell an investment property and roll the proceeds into another investment property without paying capital gains tax at the time of sale. Georgia conforms to federal IRC Section 1031, deferring both federal capital gains and the state's 5.39 percent income tax on the gain. Nearly 10 years of helping Atlanta investors means I know what makes an exchange work and what kills it in the 45-day window. This is the 2026 guide to 1031 exchanges for Atlanta investors. Here's what you need to know.

Atlanta’s rapid data center expansion is driving up housing demand, increasing home prices, and reshaping neighborhoods across Metro Atlanta. As major tech companies invest in the region, buyers and sellers must navigate a shifting real estate market impacted by new job growth and rising property values. With city leaders balancing tech development and community needs, now is the time to explore your options. Thinking about buying or selling in Atlanta? Contact Kristen Johnson Real Estate today for expert guidance in this competitive market!