FIRPTA Withholding Calculator

When a foreign person sells US real estate, the buyer must withhold a percentage of the sale price under FIRPTA (Section 1445). Estimate that withholding, see when the reduced 10% or 0% rate applies, and learn how a Form 8288-B certificate can cut it down to your actual tax.

An estimate, not tax advice. We never file or generate IRS forms for you.

Sale price (amount realized)

The gross amount realized — cash plus any debt the buyer assumes or takes the property subject to. Withholding is on this, NOT on your gain.

Is the buyer acquiring it to use as their own residence?

The 0% and 10% reduced rates only apply when the buyer (an individual) will live in the property and meets the use test. Investment buyers don't qualify.

Is this part of a 1031 like-kind exchange?

Go deeper

FIRPTA withholding guide — the full §1445 mechanics, Forms 8288 / 8288-A / 8288-B, exemptions, and timelines.
1031 exchanges & FIRPTA — deferring gain while FIRPTA still applies, the certificate path, and the California FTB 3840 clawback.
Need the ITIN to be credited for the withholding? Prepare Form W-7.

Estimates the standard FIRPTA withholding on a direct disposition of a US real property interest by a foreign individual or entity. It does not cover every exception (e.g. non-recognition certifications, partnership §1446(f) dispositions, or reduced treaty positions). Always confirm with a qualified advisor before closing.

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