{
  "slug": "dual-citizenship-renunciation-cost",
  "title": "Citizenship Renunciation Cost Calculator",
  "heading": "US Citizenship Renunciation Cost Calculator",
  "category": "financial",
  "url": "https://www.revenuelab.fyi/toolbox/dual-citizenship-renunciation-cost",
  "summary": "Total the State Department fee, exit tax exposure, and expatriation legal costs.",
  "description": "Renouncing US citizenship costs a $2,350 State Department administrative fee, among the highest renunciation fees in the world, plus potential exposure to the IRS exit tax if you're classified as a 'covered expatriate.' You're covered if your average annual net income tax liability for the five years before expatriation exceeds an inflation-adjusted threshold (about $201,000 for 2024), your net worth is $2 million or more, or you fail to certify five years of US tax compliance. Covered expatriates pay tax on unrealized gains in their worldwide assets above an exemption amount (about $866,000 for 2024) as if everything were sold the day before expatriation. This calculator estimates the exit tax on the gain above the exemption at long-term capital gains rates, plus the flat fee and typical cross-border tax attorney costs for expatriation planning.",
  "formula": "Exit tax ≈ (unrealized gain − exemption) × capital gains rate, if covered expatriate; plus $2,350 fee and attorney cost.",
  "dateModified": "2026-09-30",
  "run_url": "https://www.revenuelab.fyi/api/public/calc?tool=dual-citizenship-renunciation-cost",
  "inputs": [
    {
      "id": "netWorth",
      "label": "Worldwide net worth",
      "kind": "number",
      "hint": null,
      "default": 2500000,
      "unit": "$",
      "min": 0,
      "max": null
    },
    {
      "id": "unrealizedGain",
      "label": "Total unrealized capital gains",
      "kind": "number",
      "hint": null,
      "default": 900000,
      "unit": "$",
      "min": 0,
      "max": null
    },
    {
      "id": "exemption",
      "label": "Exit tax exemption (2024)",
      "kind": "number",
      "hint": null,
      "default": 866000,
      "unit": "$",
      "min": 0,
      "max": null
    },
    {
      "id": "capGainsRate",
      "label": "Applicable capital gains rate",
      "kind": "number",
      "hint": null,
      "default": 23.8,
      "unit": "%",
      "min": 0,
      "max": 40
    },
    {
      "id": "attorneyFee",
      "label": "Cross-border tax attorney fee",
      "kind": "number",
      "hint": null,
      "default": 5000,
      "unit": "$",
      "min": 0,
      "max": null
    }
  ],
  "outputs": [
    {
      "id": "total",
      "label": "Total estimated cost",
      "format": "currency",
      "hint": null,
      "primary": true
    },
    {
      "id": "exitTax",
      "label": "Estimated exit tax",
      "format": "currency",
      "hint": null,
      "primary": false
    },
    {
      "id": "stateFee",
      "label": "State Department renunciation fee",
      "format": "currency",
      "hint": null,
      "primary": false
    },
    {
      "id": "coveredStatus",
      "label": "Covered expatriate status",
      "format": "raw",
      "hint": null,
      "primary": false
    }
  ],
  "worked_example": {
    "inputs": [
      "Worldwide net worth: 2500000 $",
      "Total unrealized capital gains: 900000 $",
      "Exit tax exemption (2024): 866000 $",
      "Applicable capital gains rate: 23.8 %",
      "Cross-border tax attorney fee: 5000 $"
    ],
    "outputs": [
      "Total estimated cost: $15,442",
      "Estimated exit tax: $8,092",
      "State Department renunciation fee: $2,350",
      "Covered expatriate status: Likely covered expatriate"
    ]
  },
  "how_to": {
    "title": "How to use this",
    "steps": [
      "Enter worldwide net worth ($).",
      "Enter total unrealized capital gains ($).",
      "Enter exit tax exemption (2024) ($).",
      "Enter applicable capital gains rate (%).",
      "Enter cross-border tax attorney fee ($).",
      "Read your total estimated cost on the right — it updates as you type.",
      "Hit Share to keep the scenario or send it to someone."
    ]
  },
  "scenarios": [
    {
      "name": "Conservative",
      "description": "Lower-end numbers — what if things land soft?",
      "values": {
        "netWorth": 1500000,
        "unrealizedGain": 550000,
        "exemption": 520000,
        "capGainsRate": 14.28,
        "attorneyFee": 3000
      }
    },
    {
      "name": "Typical",
      "description": "Defaults — the most common real-world setup.",
      "values": {
        "netWorth": 2500000,
        "unrealizedGain": 900000,
        "exemption": 866000,
        "capGainsRate": 23.8,
        "attorneyFee": 5000
      }
    },
    {
      "name": "Ambitious",
      "description": "Higher-end numbers — what if things really pop?",
      "values": {
        "netWorth": 4000000,
        "unrealizedGain": 1450000,
        "exemption": 1386000,
        "capGainsRate": 38.080000000000005,
        "attorneyFee": 8000
      }
    }
  ],
  "limitations": [
    "Results are estimates before tax, fees, and inflation unless an input explicitly covers them.",
    "Rates are treated as fixed for the whole period — variable-rate products will drift from this projection.",
    "This is educational maths, not financial advice. Check anything contractual with the lender or your accountant."
  ],
  "faq": [
    {
      "q": "Why is the fee so high compared to other countries?",
      "a": "The $2,350 fee was raised from $450 in 2014 to cover the administrative cost of processing renunciations, and unlike most fees it has stayed the same since, making the US one of the most expensive countries in the world to formally renounce citizenship from."
    },
    {
      "q": "Do I owe exit tax if my net worth is under $2 million?",
      "a": "Generally no, unless you fail the tax compliance certification test by not having filed and paid US taxes correctly for the prior five years, in which case you become a covered expatriate regardless of net worth. Clean tax history under the threshold usually means no exit tax."
    },
    {
      "q": "Is the $2,350 fee refundable if I change my mind?",
      "a": "No, it's charged at the time of the renunciation oath and is non-refundable even if you later seek to reverse the decision, which itself is only possible in extremely narrow circumstances like proving duress."
    },
    {
      "q": "Does renouncing end my US tax obligations immediately?",
      "a": "You still owe US taxes for the year of expatriation up through the renunciation date, and covered expatriates must file Form 8854 to formally certify compliance. Skipping this form can trigger back taxes and penalties even after you've renounced."
    }
  ],
  "related": [
    "https://www.revenuelab.fyi/toolbox/naturalization-fee-total",
    "https://www.revenuelab.fyi/toolbox/citizenship-income-requirement",
    "https://www.revenuelab.fyi/toolbox/attorney-hourly-vs-flat-fee"
  ],
  "license": "CC-BY-4.0",
  "citation": "RevenueLab — Citizenship Renunciation Cost Calculator (https://www.revenuelab.fyi/toolbox/dual-citizenship-renunciation-cost)"
}