State and Local, etc. Taxes
For individuals, foreign real property taxes cannot be deducted.
There is a combined limitation for an individual of $10,000 ($5,000 if Married Filing Separately) on real property taxes, personal property taxes, and income taxes or general sales taxes that are unrelated to a business.
An amount paid before January 1, 2018 for state or local income tax will be treated as paid on the last day of the tax year for which it was imposed.