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U.S. Expatriation Tax · IRC §877A · Last verified JUN 2026 · Informational, not tax advice

US Exit Tax Calculator

Last verified JUN 2026IRC §877ANothing stored

Answer five questions to see whether you would be a covered expatriate and, if so, a rough estimate of the exit tax on your unrealized gains. The tool uses published IRS figures for tax year 2026: a $2,000,000 net-worth trigger, a $211,000 income-tax threshold, and a $910,000 gain exclusion.

Covered Expatriate & Exit Tax Estimator

Will you owe the US exit tax?

01 / Inputs · tax year 2026

How the estimate works

The calculator applies the three covered-expatriate tests in order. If you give up a green card held for fewer than 8 of the last 15 years, you are not a long-term resident and the exit tax does not apply, so the tool stops there. Otherwise it checks the net-worth, income, and certification triggers. If none is met, you are not covered and owe no exit tax.

If you are covered, it subtracts the 2026 exclusion of $910,000 from your estimated unrealized gain and applies a capital-gains range of 15% to 23.8% (the top rate plus the 3.8% net investment income tax) to what remains. It also shows the current $450 State Department renunciation fee, which is separate from the tax.

What it does not cover

This is a starting point, not a return. It does not model the separate rules for eligible and ineligible deferred compensation, the deemed distribution of IRAs and other specified tax-deferred accounts, or interests in non-grantor trusts, each of which has its own treatment under §877A. For those, and before you act, work with a qualified advisor. Read how to legally reduce the exit tax and the full covered expatriate tests.

Figures sourced to IRS Form 8854 instructions and Rev. Proc. 2025-32. See sources. Estimate only, not tax advice.

Exit tax calculator: questions

How is the US exit tax calculated?
For a covered expatriate, all worldwide property is treated as sold at fair market value the day before expatriation. Net unrealized gain above the year's exclusion ($910,000 for 2026) is taxed at capital-gains rates of 15% to 20%, plus the 3.8% net investment income tax where it applies.
How much exit tax will I pay?
If you are not a covered expatriate, $0. If you are, you pay capital-gains tax only on net unrealized gain above $910,000 (2026). Someone with $1.2M of gain would be taxed on roughly $290,000, not the full amount.
What is the exit tax exclusion amount for 2026?
The 2026 mark-to-market gain exclusion is $910,000. It was $890,000 in 2025 and $866,000 in 2024. The exclusion is allocated across your gain-producing assets.
Is this calculator tax advice?
No. It is an educational estimate based on published IRS figures. It does not handle every rule (deferred compensation, IRAs, and trusts have separate regimes) and cannot replace a CPA or tax attorney who reviews your full situation.
Does the calculator store my numbers?
No. Everything runs in your browser. Nothing you type is sent to a server or saved.