Estate-tax exposure estimator

That is an effective rate of 33.3% on the whole value.

For a foreign national who owns US real estate personally, US estate tax applies to the US-situs estate. The relief is a $13,000 unified credit, which is what shelters the first $60,000 of value, and the tax above it is the graduated schedule of IRC section 2001(c): it starts at 18% and only reaches the top 40% rate on taxable amounts over $1,000,000, so a smaller estate pays well under 40%. This figure covers the property value you enter and nothing else, and it takes no account of a mortgage, of other US-situs assets, or of an estate tax treaty, several of which materially change the answer. How you should hold the property is a question for a cross-border tax advisor and an attorney licensed to advise you on it: we are a brokerage, we do not recommend a structure, and nothing here is a suggestion that one would help. A rough illustration, not tax advice. We are glad to introduce you to both before you buy.