Real estate taxes for foreigners

[Mary Jay]

Hi guys,

My friend lives in a different country and she does not have the US citizenship, nor any green cards/ nor wants she to reside in the US.

But she does want to invest into real estate here and buy a couple of rentals.

1) How much would she has to pay to the IRS in taxes for the rental income from her rentals?

Same as the US citizens do?

2) What about local real estate taxes, are they the same for foreigners and US citizens?

Thank you