For accredited investors with high ordinary income
Your 2026 tax bill isn't final yet.
A $100,000 investment in South Texas natural gas targets roughly $70,000 in deductions against ordinary income, this tax year.*
*Estimates; not guaranteed. See disclosures.
Offered under Rule 506(c). Accredited investors only.

01
The problem
High earners have few ways to lower ordinary income.
Salary, bonuses and business income get taxed at the top rate, and most investments don't touch that. Retirement accounts cap out fast. Most real estate losses count as passive and can't offset your W-2 or business income. The tax code does leave one door open, written for domestic energy production.
02
The mechanism
It's a rule, not a loophole.
Most of the cost of drilling a new well is intangible drilling cost: labor, drilling fluids, site prep. For over a century, the tax code has let investors who hold a working interest deduct those costs against ordinary income, in the year the money is spent. Your share is reported to you on a Schedule K-1.
How the tax deduction works →03 · The math
$100,000→~$70,000*
Invested → deduction against ordinary income
*Estimates; not guaranteed. See disclosures.
Illustrative only
37% federal bracket
~$25,900
in estimated federal tax savings*
*Estimates; not guaranteed. See disclosures.
Illustrative only
35% federal bracket
~$24,500
in estimated federal tax savings*
*Estimates; not guaranteed. See disclosures.
Illustrative only
32% federal bracket
~$22,400
in estimated federal tax savings*
*Estimates; not guaranteed. See disclosures.
Track record
2025 partners: 94% actual deduction vs. 71% target.*
Past results do not guarantee future results.
Your actual savings depend on your tax situation and the program's final costs. Talk to your tax advisor.
04
What you own
The deduction gets you in. The gas is what you own.
~58,000
leased acres
~400
producing wells
~1,400
BOE per day
$48MM
proved reserves**
*Estimates; not guaranteed. See disclosures.
Your capital funds new drilling on PetroVybe ONE's Texas acreage, a field that already has roughly 400 producing wells and is EBITDAX positive. After the deduction year, you share in the cash flow from production.*
**Third-party reserve report by Lee Keeling and Associates, Inc., Tulsa, OK, delivered March 2026.
05 · How it works
1
Verify
Confirm your accredited status. Rule 506(c) requires it.
2
Review
Receive the Private Placement Memorandum and go over it with your advisor.
3
Invest
Fund as a Investor General Partner in PetroVybe ONE.
4
Deduct
Receive your K-1 no later than March of the following year and claim your share of the deduction.
This funding phase closes Wednesday, September 30 at 11:59 PM CT.
06 · Who this is for
A good fit
- Accredited investors
- High W-2 or business income
- Want a same-year deduction
- Comfortable with a long-term, illiquid position
Not a fit
- Need access to the money soon
- Want guaranteed returns
- Not accredited
- Mostly have passive income
07 · Questions
FAQ
Verify accredited status
Start with verification
*Deduction and tax savings figures are estimates for illustration only. They depend on the program's final drilling costs and on your individual tax situation, and they are not guaranteed. Oil and gas investments involve substantial risk, including loss of your entire investment, illiquidity, and exposure to commodity prices and drilling outcomes. Past production is not a guarantee of future results. This is not tax advice, so consult your own tax advisor. This is not an offer to sell securities. Offers are made only through the Private Placement Memorandum. PetroVybe ONE is offered under SEC Regulation D Rule 506(c) and relies on Section 3(c)(9) of the Investment Company Act. Accredited investors only, verified by a qualified third party.
