{ "name": "exittaxestimator.com Nonresident Property Withholding", "title": "Nonresident Property Withholding", "url": "https://exittaxestimator.com/datasets/nonresident-property-withholding/", "csv": "https://exittaxestimator.com/datasets/nonresident-property-withholding.csv", "markdown": "https://exittaxestimator.com/datasets/nonresident-property-withholding/index.md", "computed_at": "2026-11-08", "license": "https://exittaxestimator.com/terms", "headline": "The Nonresident Property Withholding carries 1 published figure read from 1 source's own page, from 5 to 5 percent, read 7 November 2026.", "quotes": [ "The Nonresident Property Withholding carries 1 published figure read from 1 source's own page, from 5 to 5 percent, read 7 November 2026.", "2 of the 16 named sources read in full publish a figure; 14 publish none, read 7 November 2026.", "Nonresident Property Withholding, threshold $100,000: median 100,000 USD across 1 source, read 7 November 2026." ], "citation": "\"exittaxestimator.com Nonresident Property Withholding\", updated 2026-11-08, https://exittaxestimator.com/datasets/nonresident-property-withholding/.", "changed_since": null, "national": { "unit": "%", "n": 1, "median": 5, "min": 5, "max": 5, "p25": 5, "p75": 5, "mean": 5, "units": { "%": 1, "USD": 1 }, "published_sources": 2, "named_sources": 17, "read_sources": 16, "not_published": 14, "published_share": 0.125 }, "by_axis": { "threshold": { "$100,000": { "USD": { "n": 1, "median": 100000, "min": 100000, "max": 100000, "p25": 100000, "p75": 100000, "mean": 100000 } } } }, "rows": [ { "source": "South Carolina Department of Revenue - non-resident withholding scenarios", "url": "https://dor.sc.gov/tax-index/non-resident-withholding-scenarios", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-11-07", "quote": "The maximum individual tax rate of the total of each payment made to a nonresident taxpayer who is not a corporation 5% of the total of each payment made to a nonresident taxpayer that is a corporation", "source_class": "primary-government", "text_sha256": "9bf1a536690890eb029488d4e6e9a839bae417bd0438086c4cff2a5fbb57885e" }, { "source": "Maine Revenue Services - real estate withholding FAQ", "url": "https://www.maine.gov/revenue/faq/real-estate-withholding", "figure": "$100,000 ", "value": 100000, "unit": "USD", "vat": null, "axis": { "threshold": "$100,000" }, "retrieved_at": "2026-11-07", "quote": "The seller or the buyer has received a certificate of exemption from Maine Revenue Services stating that no tax is due on the gain from the transfer or that the seller has provided adequate security to cover the liability; The consideration for the property is less than $100,000 (see note below);", "source_class": "primary-government", "text_sha256": "3ead0d4a20424a6166708a5f764a5a51a654bdb1039a37885ca4734062d778fe" } ], "not_published": [ { "source": "New Jersey Division of Taxation - nonresident sellers of real property", "url": "https://nj.gov/treasury/taxation/individuals/nonsellers-property.shtml", "retrieved_at": "2026-11-07", "reason": "read in full and no accepted figure on the page" }, { "source": "Maine Revenue Services - real estate withholding", "url": "https://www.maine.gov/revenue/taxes/income-estate-tax/real-estate-withholding", "retrieved_at": "2026-10-24", "reason": "read in full and no accepted figure on the page" }, { "source": "Vermont Department of Taxes - real estate withholding", "url": "https://tax.vermont.gov/property/real-estate-withholding", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "West Virginia Code §11-21-71b - withholding tax on West Virginia source income of nonresidents", "url": "https://code.wvlegislature.gov/11-21-71b/", "retrieved_at": "2026-11-07", "reason": "every candidate on the page was refused" }, { "source": "New York Tax Law §663 - estimated tax on sale or transfer of real property by nonresident", "url": "https://www.nysenate.gov/legislation/laws/TAX/663", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "California Franchise Tax Board - 2026 Instructions for Form 593, Real Estate Withholding Statement", "url": "https://www.ftb.ca.gov/forms/2026/2026-593-instructions.html", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "California Franchise Tax Board - real estate withholding", "url": "https://www.ftb.ca.gov/pay/withholding/real-estate-withholding.html", "retrieved_at": "2026-10-03", "reason": "read in full and no accepted figure on the page" }, { "source": "Hawaii Department of Taxation - HARPTA", "url": "https://tax.hawaii.gov/forms/a1_b3_6harpta/", "retrieved_at": "2026-10-03", "reason": "read in full and no accepted figure on the page" }, { "source": "Georgia Department of Revenue - withholding requirements for sales or transfers of real property by nonresidents", "url": "https://dor.georgia.gov/information-georgias-withholding-requirements-sales-or-transfers-real-property-nonresidents", "retrieved_at": "2026-10-17", "reason": "read in full and no accepted figure on the page" }, { "source": "Georgia Department of Revenue - Form G2-RP", "url": "https://dor.georgia.gov/g2-rp", "retrieved_at": "2026-10-17", "reason": "read in full and no accepted figure on the page" }, { "source": "Illinois Department of Revenue - filing requirements", "url": "https://tax.illinois.gov/individuals/filingrequirements.html", "retrieved_at": "2026-10-24", "reason": "read in full and no accepted figure on the page" }, { "source": "COMAR 03.04.12.05 - responsibilities of transferee and real estate reporting person at settlement", "url": "https://regs.maryland.gov/us/md/exec/comar/03.04.12.05", "retrieved_at": "2026-10-24", "reason": "every candidate on the page was refused" }, { "source": "Colorado Department of Revenue - DR 1083, conveyance of a Colorado real property interest", "url": "https://tax.colorado.gov/DR1083", "retrieved_at": "2026-11-07", "reason": "read in full and no accepted figure on the page" }, { "source": "Federation of Tax Administrators - state tax agency directory", "url": "https://taxadmin.org/state-tax-agencies/", "retrieved_at": "2026-10-17", "reason": "read in full and no accepted figure on the page" } ], "sources": [ { "url": "https://nj.gov/treasury/taxation/individuals/nonsellers-property.shtml", "label": "New Jersey Division of Taxation - nonresident sellers of real property", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.maine.gov/revenue/taxes/income-estate-tax/real-estate-withholding", "label": "Maine Revenue Services - real estate withholding", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.maine.gov/revenue/faq/real-estate-withholding", "label": "Maine Revenue Services - real estate withholding FAQ", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://tax.vermont.gov/property/real-estate-withholding", "label": "Vermont Department of Taxes - real estate withholding", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://code.wvlegislature.gov/11-21-71b/", "label": "West Virginia Code §11-21-71b - withholding tax on West Virginia source income of nonresidents", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.nysenate.gov/legislation/laws/TAX/663", "label": "New York Tax Law §663 - estimated tax on sale or transfer of real property by nonresident", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ftb.ca.gov/forms/2026/2026-593-instructions.html", "label": "California Franchise Tax Board - 2026 Instructions for Form 593, Real Estate Withholding Statement", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ftb.ca.gov/pay/withholding/real-estate-withholding.html", "label": "California Franchise Tax Board - real estate withholding", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://tax.hawaii.gov/forms/a1_b3_6harpta/", "label": "Hawaii Department of Taxation - HARPTA", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://dor.georgia.gov/information-georgias-withholding-requirements-sales-or-transfers-real-property-nonresidents", "label": "Georgia Department of Revenue - withholding requirements for sales or transfers of real property by nonresidents", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://dor.georgia.gov/g2-rp", "label": "Georgia Department of Revenue - Form G2-RP", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://dor.sc.gov/tax-index/non-resident-withholding-scenarios", "label": "South Carolina Department of Revenue - non-resident withholding scenarios", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://tax.illinois.gov/individuals/filingrequirements.html", "label": "Illinois Department of Revenue - filing requirements", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://regs.maryland.gov/us/md/exec/comar/03.04.12.05", "label": "COMAR 03.04.12.05 - responsibilities of transferee and real estate reporting person at settlement", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://tax.colorado.gov/DR1083", "label": "Colorado Department of Revenue - DR 1083, conveyance of a Colorado real property interest", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://tax.ri.gov/forms/individual-tax-forms/nonresident-real-estate-withholding-forms", "label": "Rhode Island Division of Taxation - nonresident real estate withholding forms", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://taxadmin.org/state-tax-agencies/", "label": "Federation of Tax Administrators - state tax agency directory", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 2 of the 16 named sources that could be read published a usable figure; 14 published none and are recorded as not published, never filled in; 1 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source in % (a source's median where its page yielded several accepted sentences), so N counts sources, never sentences; 39 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per state: does a nonresident real-property withholding regime exist, the rate as the statute states it (a flat percent of consideration, a percent of estimated gain, or the highest marginal income rate applied to the gain), the alternative rate where the statute offers one, the consideration threshold below which nothing is withheld, the form, who is legally the withholder (buyer, closing agent, or recording officer), and the exemption route. Across the states that is the table nobody has: the spread from 2% to 8%+, the count of states with no regime at all, the median withholding on a $600,000 sale, and which states withhold on the PRICE (so a seller at a loss still pays and must reclaim) versus the GAIN.", "embed": "

5 to 5 percent

1 published figures, Nonresident Property Withholding, across 1 source, read 7 November 2026

Source: exittaxestimator.com Nonresident Property Withholding
" }