Rental real estate property located in the United States is depreciated over 27.5 years.
Rental property located in a foreign country *AND* placed in service *before* Jan 1, 2018 is depreciated over 40 years.
Rental property located in a foreign country *AND* place in service *on or after* Jan 1, 2018 is depreciated over 30 years.
So it's important to get two things right.
1. Location of property (domestic or foreign)
2. Date the property was placed "in service"
