407-344-1012 
February 09, 2026 
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Wondering when the FIRPTA withholding rate is 15%, 10%, or 0%? Understanding these IRS rules is the difference between losing thousands at closing or keeping your full proceeds.
We break down the Foreign Investment in Real Property Tax Act (FIRPTA) requirements, including the residential use exception and the $300,000 threshold. Learn how the sales price and the buyer’s intent dictate whether you pay the standard 15% rate or qualify for a reduced 10% rate. We also cover IRS Form 8288-B and withholding certificates to reach a 0% tax liability legally.
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TRANSCRIPTION
¿Sabías que cuando una persona extranjera vende real estadounidense, el IRS puede recortar hasta el 15% del precio de venta? Pero en algunos casos, esa tasa cae al 10% o incluso al 0%. Hoy explicaremos exactamente cuándo cada tasa aplica y cómo evitar pagar más que es necesario bajo Fripta. Bienvenidos al canal de Freedom Group, donde hacemos temas de impuestos y real estadounidense simples y prácticos.
Freedom Group es formado por tres empresas con más de 20 años de experiencia, sirviendo a la comunidad en impuestos, acciones, insurancia, planeamiento financiero y real estadounidense. Un equipo, un objetivo. Para apoyar todos tus negocios y necesidades personales.
Fripta significa Investigación extranjera en la Ley de Impuestos Reales. Esta ley requiere que cuando una persona extranjera vende propiedad estadounidense, el comprador debe recortar parte del precio de venta y enviarlo a la IRS. No es la tasa final, es un recorto temporal para asegurar que la IRS recorte cualquier tasa que pueda ser pagada.
Entonces, ¿cuáles son las tres tasas principales? El 15% es un estándar. Aplica a la mayoría de las ventas por vendedores extranjeros. Está calculado en el precio total de venta, no en el beneficio.
Luego tenemos el 10%. Si el comprador intenta usar la propiedad como residencia y el precio de venta es de un millón o menos, la tasa de recorto cae a 10%. El comprador debe firmar un declaración de intención de usarla como residencia.
Y finalmente, si el precio es de $ 300,000 o menos y el comprador vivirá allí, no hay recorto temporal. También puede ser cero si la IRS aprueba un certificado de recorto firmando la Formación 8288B para reducir o eliminar la cantidad requerida. Aquí es un ejemplo rápido.
Si una propiedad se vende por $ 280,000 y el comprador vivirá allí, el recorto es de 0%. Si se vende por $ 500,000, también como residencia primaria, es de 10%. Si se vende por $ 1.2 millones, porque es de más de un millón de dólares, es el 15% estándar.
Esa diferencia puede significar cientos de millones de dólares. En Freedom Group, ayudamos a clientes con cada paso del proceso Fripta, de calcular el recorto correcto, a firmar las Formas 8288 y 8288B, a ayudar a recuperar el recorto excesivo a través de firmas de impuestos. Si estás involucrado en una transacción, si eres un vendedor extranjero, o si eres el vendedor extranjero, arregla una consulta con nuestro equipo hoy.
Gracias por ver. Y recuerda, con la correcta instrucción, el cumplimiento de impuestos estadounidenses no tiene que ser complicado. Nos vemos en el próximo video.
Summary
When a foreign individual sells U.S. real estate, the IRS may require up to 15% of the total sales price to be withheld at closing under FIRPTA, the Foreign Investment in Real Property Tax Act. This surprises many sellers, especially because the withholding is based on the gross price, not the gain.
FIRPTA withholding is not the final tax owed. It is a temporary measure to ensure compliance, with the final tax determined once the seller files a U.S. tax return.
The Three FIRPTA Withholding Rates Explained
15% – Standard FIRPTA Rate
This rate applies to most sales involving foreign sellers and is calculated on the full purchase price, regardless of profit or loss.
10% – Reduced Rate for Residential Buyers
The withholding drops to 10% when:
- The buyer intends to use the property as a residence, and
- The sales price is $1,000,000 or less
The buyer must sign a written statement confirming residential use.
0% – FIRPTA Exemptions and IRS Approval
No withholding is required when:
- The property sells for $300,000 or less, and
- The buyer will occupy it as a residence
Additionally, withholding can be reduced or eliminated if the IRS approves a withholding certificate by filing Form 8288-B, typically when the expected tax liability is lower than the standard withholding.
Why Proper FIRPTA Planning Matters
Incorrect FIRPTA withholding can tie up large amounts of cash unnecessarily. FREEDOMTAX ACCOUNTING assists clients by:
- Determining the correct FIRPTA rate
- Preparing and filing Forms 8288 and 8288-B
- Recovering excess withholding through proper U.S. tax filings
With proper guidance, FIRPTA compliance is manageable and predictable.
Frequently Asked Questions (Q&A)
Is FIRPTA withholding the actual tax owed?
No. It is a prepayment. The final tax is calculated when the foreign seller files a U.S. tax return.
Who is legally responsible for FIRPTA withholding?
The buyer is responsible for withholding and submitting the funds to the IRS.
Can excess FIRPTA withholding be refunded?
Yes. Excess amounts can be recovered by filing a U.S. tax return or obtaining an IRS withholding certificate.
Does FIRPTA apply to all foreign sellers?
Yes, unless a specific exemption or reduction applies.
What happens if FIRPTA rules are ignored?
The buyer may be held liable for the unpaid withholding, plus penalties and interest.
Internal Resources
- https://freedomtaxaccounting.com/
- https://freedomtaxaccounting.com/tax-preparation/
- https://freedomtaxaccounting.com/international-tax-services/
External Resources
- https://www.irs.gov/individuals/international-taxpayers/firpta-withholding
- https://www.irs.gov/forms-pubs/about-form-8288
- https://www.investopedia.com/terms/f/firpta.asp
About FREEDOMTAX ACCOUNTING
FREEDOMTAX ACCOUNTING provides experienced tax guidance for individuals, business owners, and international clients navigating U.S. tax compliance. The firm specializes in FIRPTA transactions, international tax reporting, and proactive planning to prevent costly mistakes.
If you are buying or selling U.S. real estate and FIRPTA applies, schedule a consultation with FREEDOMTAX ACCOUNTING to ensure the correct withholding is applied and unnecessary funds are not held by the IRS.
