About this site

Purpose of this site

The FIRPTA Withholding Calculator is a free, independent tool that estimates how much tax must be withheld when a foreign person sells US real estate under the Foreign Investment in Real Property Tax Act (FIRPTA). The default rate is 15% of the gross sale price — withheld by the buyer, not deducted from gains — which surprises many foreign sellers.

The rules are full of exceptions: a reduced 10% rate for certain mid-priced homes a buyer will use as a residence, and a full exemption below a price threshold when the buyer intends to live there. This tool sorts out which rate applies to your sale.

How it works

The calculator runs entirely in your browser. It applies the FIRPTA withholding tiers to your sale price and the buyer's intended use, and flags when a withholding certificate (Form 8288-B) might reduce the amount held. Rules are simplified for clarity; the IRS governs.

Independent and neutral

This is an independently operated site that builds simple tools to remove the friction from complex US tax rules. We are not affiliated with the IRS, and the calculator does not collect or store your figures — everything is processed locally in your browser.

Before you rely on it

The result is an informational estimate, not tax or legal advice, and FIRPTA cases often need professional handling. Please review our disclaimer and consult a qualified US tax advisor or a withholding agent.