Miami
Miami Property Tax Guide for Foreign Buyers
FIRPTA, property tax, estate tax exposure, and the LLC structures international buyers should understand.
January 21, 2026 · 9 min read
US tax law treats foreign property owners differently than residents. Understanding the framework before purchase is essential.
The big three exposures
- FIRPTA — 15% withholding on disposal
- Annual property tax (county-assessed)
- US estate tax — exposure on US-situs assets above $60K
Why most foreign buyers use LLCs
Properly structured LLCs (often combined with foreign holding companies) can mitigate estate tax exposure and provide privacy.
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Begin a ConversationFrequently Asked Questions
Do foreigners pay property tax in Miami?
Yes — annual county property tax applies to all owners regardless of citizenship, typically 1.0–1.4% of assessed value.