FIRPTA Withholding Estimator

Model the mandatory 15% gross withholding drag on the disposition of U.S. real property. Note that FIRPTA withholding is applied to the gross sales price, not the net gain.

Assumptions & Limitations

• Assumes the standard 15% withholding rate applies (sales over $1M or not for use as a residence).
• Assumes state-level withholding is zero for this estimation (varies heavily by state, e.g., California imposes an additional 3.33%).
• This tool calculates the withholding, not the final tax liability. A U.S. tax return must be filed to determine the actual tax and claim any refund of excess withholding.