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Deductions & credits
No you cannot claim the foreign real estate tax paid for purposes of the foreign tax credit. For the credit the tax must be an income tax (or tax in lieu of an an income tax).
See "What Foreign Taxes Qualify for the Credit" https://www.irs.gov/publications/p514/ar02.html#en_US_2015_publink1000224404
You are correct that you may deduct the foreign real estate property taxes if you meet the other usual requirements (e.g. ownership). See 26 U.S.C. 164(a)(1) "State and local, and foreign, real property taxes." (Note that 164(a)(2) does not say foreign so foreign personal property taxes (e.g. cars, boats, etc.) are not deductible.
26 U.S. Code § 164 - Taxes | US Law | LII / Legal Information Institute
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May 31, 2019
5:33 PM