NRA Estate Tax Exemption Explained

Offshore Tax with HTJ.tax · Apr 27, 2026 · 1m

When it comes to U.S. estate tax, non-resident aliens (NRAs) face one of the most restrictive regimes in the world.⚖️ 1️⃣ The Core RuleUnder the Internal Revenue Code:• NRAs are entitled to a very limited unified credit👉 This credit is:• $13,000, which corresponds to • An exemption of just $60,000 in U.S.-situs assets📊 2️⃣ Why This Is SignificantCompare this to U.S. citizens:• U.S. citizens benefit from multi-million dollar exemptions • NRAs → only $60,000👉 The gap is enormous.🌍 3️⃣ What Is Covered?The exemption applies only to:• U.S.-situs assets, such as:U.S. real estateShares of U.S…