Non-Resident Sellers

HARPTA & FIRPTA Withholding

State withholding (HARPTA) applies to Sellers who are not Hawai‘i residents. Additional federal withholding (FIRPTA) applies to foreign sellers.
Estimates for both below.

Sale Price$2,500,000

Seller Residency

Will buyer use as primary residence?

Affects exemption thresholds for both HARPTA and FIRPTA.

Reference

HARPTA: 7.25% of gross sale price for non-Hawai‘i resident sellers.
FIRPTA: 15% federal withholding for foreign sellers; reduced to 10% if buyer occupies and price ≤ $1M; exempt if buyer occupies and price ≤ $300k.
Withheld at closing and remitted to the State / IRS. Sellers may apply for a refund or reduced withholding via Form N-288B (state) or Form 8288-B (federal).

Total Withholding

$181,250

≈ 7.25% of sale price

HARPTA (7.25%)$181,250

FIRPTA (0%)$0

Estimate only. Always consult a qualified tax advisor — withholding can be reduced or refunded based on actual gain. Steve coordinates closely with CPAs experienced in non-resident Hawai‘i sales.