Tax Withholding
FIRPTA & HARPTA Information for DVC Sellers
When selling your DVC ownership, understanding tax withholding requirements is essential. Two primary regulations may affect your sale: FIRPTA and HARPTA.
FIRPTA applies to foreign nationals selling U.S. real property, requiring 15% withholding. HARPTA affects anyone selling Hawaii property (including Aulani) if not a Hawaii resident, requiring 7.25% withholding.
Select the guide below that applies to your situation.
FIRPTA
Federal Tax
Foreign sellers of U.S. property
HARPTA
Hawaii Tax
Aulani sellers (non-HI residents)
Not sure? FIRPTA = foreign sellers. HARPTA = Aulani sellers not living in Hawaii.
