Real Estate · Our pick in Hawaiʻi
FIRPTA: when a foreign owner sells
IRS
When a foreign person sells US real property, the buyer generally withholds 15%.
Our take
- Plan the sale
- Take tax advice
- Address
- United States, Hawaiʻi
- Website
- irs.gov
About FIRPTA: when a foreign owner sells
Under the Foreign Investment in Real Property Tax Act, buyers of US real property from foreign persons, and certain agents and settlement officers, are required to withhold 15% of the amount realised on the sale (10% for sales before 17 February 2016); in most cases the buyer is the withholding agent (IRS).
Opening hours, prices and seasonal openings change, so please check with FIRPTA: when a foreign owner sells before you go.
Last checked: November 2026 How we choose
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