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FIRPTA for Israeli Sellers: Selling Your US Property
Israeli dual US citizens: zero FIRPTA when selling. Non-dual Israeli sellers: 15% FIRPTA on gross sale price, 8288-B essential. US-Israel DTA coordinates US and Israeli capital gains tax. Own Luxury Homes® 12-Point Agent Integrity Audit™.
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FIRPTA for Israeli Sellers: Selling Your US Property
$0
FIRPTA withholding for US-Israeli dual citizens selling their US property — US persons are exempt
15%
Standard FIRPTA for Israeli sellers who are NOT US citizens — 8288-B certificate reduces at closing
US-Israel DTA
US-Israel income tax treaty coordinates taxation of the same property gain in both countries
Boca Raton
South Florida’s Israeli community markets — where Israeli sellers are most active
Tax and legal rules in both the US and your home country change. Consult a US tax attorney with cross-border expertise before any transaction.
FIRPTA treatment for Israeli sellers splits entirely on citizenship: US citizens pay zero FIRPTA; non-US-citizen Israelis pay 15% of gross sale price. The withholding certificate (Form 8288-B) is essential for non-dual-citizen Israeli sellers at the South Florida price tier — and filing it at listing rather than at contract can save the difference between funds released at closing vs months later.
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Dual Citizens: The FIRPTA-Free Sale
For US-Israeli dual citizen sellers: (1) Confirm US citizenship status: obtain or have ready the US passport. (2) At listing: prepare the FIRPTA non-foreign-person affidavit (signed statement certifying US citizenship). (3) At closing: provide the FIRPTA affidavit to the buyer. Buyer is not required to withhold. Net sale proceeds wire without any FIRPTA deduction. (4) US capital gains tax still applies: as a US person, standard US capital gains tax applies. Primary residence exclusion may save $250,000–$500,000 if the residence test is met.
Non-Dual Israeli Citizens: The Certificate Path
For Israeli sellers who are not US citizens: (1) File Form 8288-B at listing: not at contract signing — at listing. IRS processing takes 90+ days. The earlier the application, the higher the chance of receiving the certificate by closing. (2) Coordinate with Israeli tax: Israeli tax residents selling US property must declare the gain on their Israeli tax return. The US-Israel Double Taxation Agreement provides for credits. (3) Remote closing from Israel: Israeli sellers can close remotely: e-notary or courier for signing, wire for proceeds to Israeli bank account. No travel required.
The South Florida Israeli Seller Market
For Israeli sellers of South Florida property, understanding the current buyer pool is important: (1) The Israeli buyer community is the primary market: Israelis selling in Boca Raton or Hollywood are most likely selling to another Israeli buyer or to an Israeli-American. The specialist with the Israeli buyer network has the active buyer pool that the listing needs. (2) Hebrew-language marketing: Israeli-community properties often benefit from dual-language (English and Hebrew) marketing materials. The specialist with established Israeli community connections reaches this buyer pool directly.
Ryan Brown, Principal Broker & CEO Own Luxury Homes®
"The Israeli seller in Boca Raton who calls me gets asked one question before anything else: “Do you have a US passport?” If yes: no FIRPTA, straightforward sale, standard US capital gains, US return after closing. If no: file the 8288-B today, the moment we hang up the phone. 90 days. The property can take 90 days to sell. File now."
Guides: Dual Citizenship & Mortgage — FIRPTA Guide — Find an Agent
Frequently Asked Questions
Do Israeli sellers pay FIRPTA when selling US property?
It depends on citizenship. US-Israeli dual citizens: zero FIRPTA — they provide a non-foreign-person affidavit. Israeli citizens who are not US citizens: 15% FIRPTA on gross sale price, reduced by Form 8288-B certificate.
How does an Israeli seller (non-US citizen) reduce FIRPTA withholding?
File Form 8288-B (withholding certificate) as soon as the property is listed. IRS takes 90+ days. Filing early gives the certificate the best chance of arriving before closing.
Does Israel also tax the gain when an Israeli sells US property?
Yes, if the seller is an Israeli tax resident. US capital gains tax paid is credited against Israeli tax through the US-Israel DTA.
Can Israeli sellers close remotely without traveling to Florida?
Yes. E-notary or courier for closing documents, wire transfer of proceeds to Israeli bank account. No travel to Florida required.
"The introduction Own Luxury Homes® makes is to a specialist with documented closing history in your specific market — not the county, not the metro, the submarket you're actually selling or buying in. That's the standard we verify before your name goes anywhere."
— Ryan Brown, Principal Broker & CEO, Own Luxury Homes® (FL License BK3626873)