United States

AFIDA report on acquiring agricultural landNotification

A foreign person who acquires, disposes of, or holds an interest in US agricultural land must report it to the Secretary of Agriculture, generally within 90 days of an acquisition or transfer, as a disclosure rule rather than a purchase ban (7 CFR Part 781).

In force as of 1 October 2026; the source states no start date. Applies to foreign individuals and foreign-controlled companies, for farmland. Source: 7 CFR Part 781, Disclosure of Foreign Investment in Agricultural Land, section 781.3(b); 7 U.S.C. 3501, Reporting requirements, subsection (a); Agricultural Foreign Investment Disclosure Act (AFIDA); State Regulation of Foreign Ownership of U.S. Land: January 2023 to July 2024.

Withholding on rent paid to a nonresident alien ownerWithholding

While a foreign owner who is a nonresident alien rents out the home, the tenant or other withholding agent generally must withhold 30 percent of the gross rent, or a lower treaty rate, unless the owner elects under IRC 871(d) to treat all their US real property income as effectively connected, files Form 1040-NR each year and gives the withholding agent Form W-8ECI, in which case only net rent is taxed, at graduated rates (conditions apply).

30 percent of gross rent. In force as of 1 October 2026; the source states no start date. Applies to non-residents, for all residential property. Source: Nonresident aliens – Real property located in the U.S.; Publication 515 (2026), Withholding of Tax on Nonresident Aliens and Foreign Entities.

US estate tax return for a nonresident not a citizen (Form 706-NA)Tax

If a foreign owner who was neither a US citizen nor domiciled in the US dies, the executor must file Form 706-NA when the owner's US-situated assets, including US real estate, are worth more than $60,000 at death, with certain lifetime gifts added to that total, and an estate tax treaty may give more favorable treatment.

In force as of 1 October 2026; the source states no start date. Applies to Neither a US citizen nor domiciled in the US, for all residential property. Source: Some nonresidents with U.S. assets must file estate tax returns; Instructions for Form 706-NA (09/2025), United States Estate (and Generation-Skipping Transfer) Tax Return, Estate of nonresident not a citizen of the United States, Who Must File.

AFIDA report on transferring agricultural landNotification

A foreign person who acquires, disposes of, or holds an interest in US agricultural land must report it to the Secretary of Agriculture, generally within 90 days of an acquisition or transfer, as a disclosure rule rather than a purchase ban (7 CFR Part 781).

In force as of 1 October 2026; the source states no start date. Applies to foreign individuals and foreign-controlled companies, for farmland. Source: 7 CFR Part 781, Disclosure of Foreign Investment in Agricultural Land, section 781.3(b); 7 U.S.C. 3501, Reporting requirements, subsection (a); Agricultural Foreign Investment Disclosure Act (AFIDA).

FIRPTA withholding on saleWithholding

When a foreign owner later sells, the buyer generally must withhold 15 percent of the amount realized (usually the sales price) under FIRPTA, or 10 percent if the buyer acquires the home as a residence for $1,000,000 or less, and nothing if an individual buyer does so for $300,000 or less (conditions apply).

15 percent of amount realized (usually the sales price). In force as of 1 October 2026; the source states no start date. Applies to non-residents and Foreign corporation, partnership, trust or estate, for all residential property. Source: FIRPTA withholding; Instructions for Form 8288 (Rev. January 2026), U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons; 26 U.S.C. 1445, Withholding of tax on dispositions of United States real property interests, subsection (a).

FIRPTA withholding on sale, reduced rate for a home bought as a residenceWithholding

When a foreign owner later sells, the buyer generally must withhold 15 percent of the amount realized (usually the sales price) under FIRPTA, or 10 percent if the buyer acquires the home as a residence for $1,000,000 or less, and nothing if an individual buyer does so for $300,000 or less (conditions apply).

10 percent of amount realized (usually the sales price). In force as of 1 October 2026; the source states no start date. Applies to non-residents and Foreign corporation, partnership, trust or estate, for all residential property. Source: Instructions for Form 8288 (Rev. January 2026), U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons, Purchase of residence for $1 million or less; Purchase of residence for $300,000 or less; Exceptions from FIRPTA withholding.