United States (federal baseline; state law open)

Status the text uses

Foreign person (FIRPTA / IRC 1445). Foreign person (CFIUS Part 802). Foreign person who acquires, disposes of, or holds an interest in United States agricultural land (AFIDA / 7 CFR Part 781).

What the text supports

Several states restrict purchases by nationals of specified countries; those state laws are not covered in this row (CRS LSB11013; state-by-state entries belong in later updates). No federal law comprehensively regulates all foreign purchases of U.S. real property (CRS LSB11013). Ordinary residential purchase is not closed by a general federal nationality ban in the sources read. FIRPTA withholding applies when a foreign owner sells (disposes of) a U.S. real property interest, not at purchase: the buyer (transferee) on that sale withholds generally 15 percent of the amount realized; IRS Form 8288 instructions state a reduced 10 percent rate when the buyer acquires the property as a residence and the amount realized is more than $300,000 and not more than $1 million, and the IRS exceptions page states no withholding when that residence amount realized is $300,000 or less (conditions apply). CFIUS Part 802 covers certain foreign purchases, leases, or concessions of covered real estate near listed military installations, airports, and maritime ports; 31 CFR 802.216(d) excepts a single housing unit (with incidental fixtures and adjacent land), confirmed by the Treasury FAQ on residential property under Part 802. AFIDA requires disclosure of foreign interests in agricultural land; 7 CFR 781.1 frames that as a reporting system, not a purchase ban. Lending, visa pathways, and EB-5 are left open.

Official sources

• CRS LSB11013
• IRS FIRPTA withholding
• IRS Form 8288 instructions (Rev. January 2026)
• 31 CFR 802.216
• IRS exceptions from FIRPTA withholding
• Treasury FAQ on residential property (Part 802)
• 7 CFR 781.1 (AFIDA)
• USDA FSA AFIDA page

Full method and the matrix: Foreign and non-resident buyer rules.