If you pay income tax abroad on your rental income, the US generally lets you subtract it from the US tax due on that same income through the Foreign Tax Credit (Form 1116).
The limitation The credit cannot exceed the US tax that applies to the foreign income. If the foreign tax is higher, the excess can be carried back one year or forward ten years.
When there is nothing to credit In places with no income tax on rent, such as Dubai, there is no foreign tax to credit, so the full US tax applies.
State tax Most states tax your worldwide income and do not credit foreign taxes. Where you live in the US matters.
Always confirm your situation with a US CPA or enrolled agent.