How Much Does It Cost to Renounce US Citizenship?
Renouncing US citizenship costs a flat $450 State Department fee as of 2026, down from $2,350 since April 13, 2026. Beyond the fee, most people pay for tax preparation to file Form 8854 and a final return. The exit tax is a separate cost that applies only to covered expatriates, and most renunciants are not covered.
There are three distinct costs, and confusing them is the most common mistake. Keep them separate and the picture gets clear quickly.
1. The renunciation fee: $450
Everyone who renounces pays the State Department a fee for processing a Certificate of Loss of Nationality. For more than a decade this was $2,350, one of the highest such fees in the world. In 2026 it was reduced to $450, effective April 13, 2026, returning to the level that applied from 2010 to 2014.
If you read older guides quoting $2,350, they are now out of date. The current figure is $450, and it is the same for everyone regardless of wealth or tax status.
2. Tax preparation and getting compliant
The unavoidable second cost is professional help. To renounce cleanly you must be able to certify five years of tax compliance on Form 8854 and file a final-year return. If you have unfiled years, a streamlined compliance filing comes first. Fees vary widely with complexity, from modest for a simple filer to several thousand dollars for someone with foreign accounts, businesses, or trusts.
3. The exit tax (covered expatriates only)
The exit tax is where the large numbers live, but it reaches far fewer people than headlines suggest. It applies only if you are a covered expatriate, and even then only to unrealized gain above the 2026 exclusion of $910,000.
Not covered = no exit tax (fee still applies)
Use the exit tax calculator to see whether you are covered and to estimate the tax. If you are covered, read how to legally reduce it before you set a date.
Putting it together
| Cost | Who pays | Amount |
|---|---|---|
| State Dept renunciation fee | Everyone | $450 |
| Tax preparation / compliance | Most people | Varies |
| Exit tax on gains | Covered expatriates | 15–23.8% above $910,000 |
For the procedural steps that go with the fee, see how to renounce US citizenship. Green-card holders should start with the green card exit tax guide.
Fee source: Federal Register schedule of consular fees (2026). See sources.