Yes, a non-citizen can purchase US real estate.  However there are a multitude of tax ramifications, financing options and legal requirements that need to be considered.Property taxes and insurance they should be the same regardless if you are a US citizen or not.  As far as other tax consequences, things are different.  First off, a buyer will need an Individual Taxpayer Identification Number (TIN) which will be used with all tax transactions.  A purchase of real estate can be treated as investment income which can either be fixed or a periodic income, both of which are taxable.  This tax however does not apply though to all foreign investors.  Rates would vary depending on the tax entity that the foreign investor opted for; for instance, a corporation would be taxed differently than an individual. There are also state taxes on real estate and other like matters which need to be considered.  Another important thing to remember when buying real estate is financing.  In today's economic climate financing can be difficult, especially for a foreign investor. Anyone considering buying property in the US, should strongly consider hiring a lawyer who specializes in real estate matters to assist them through the purchase process.  An attorney can review the sales contract, check on the title and related documents, as well as look over mortgage financing documents, if any.  Additionally, they can make the necessary adjustments relating to various expenses involved in the purchase and help with tax questions (or at least recommend an accountant who can).  You can check on-line and look for a lawyer working within the state where you are considering purchasing a property.  If you need assistance with this, you can refer to www.AttorneyPages.com