US Exit Tax Calculator
Check whether you are a covered expatriate under IRC 877A and estimate your mark-to-market exit-tax base. Real 2026 thresholds (Rev. Proc. 2025-32). Free, no signup required to calculate.
The US exit tax applies only to covered expatriates - US citizens who renounce, or long-term green-card holders who give up status. You are covered if you meet any of three tests: net worth of at least $2,000,000; a 5-year average annual net US tax liability above $211,000 (2026); or failure to certify 5 years of US tax compliance on Form 8854. If covered, you are deemed to sell every asset at fair market value the day before expatriation, and owe tax on net unrealized gain above a $910,000 exclusion (2026).
Total worldwide assets minus liabilities, at fair market value.
Average net US income tax liability for the 5 years before expatriation. Threshold: $211,000 (2026).
Total net gain as if you sold every worldwide asset at fair market value.
Enter your net worth, 5-year average US tax liability, and unrealized gains to see your covered-expatriate status and exit-tax base.
Model this over time
Save your scenario, track your net worth against the $2M threshold, and get a reminder before a liquidity event triggers the exit tax. Free forever for one scenario.
How to read your result
The calculator tells you whether you are a covered expatriate and, if so, the mark-to-market exit-tax base - your net unrealized gain after the indexed exclusion. It does not compute the tax you owe on that base, because that depends on long-term vs short-term capital-gains rates, the asset mix, and your other income for the year. Treat the number as a base to discuss with a cross-border CPA, not a bill.
Eligible deferred-compensation and specified tax-deferred accounts can elect withholding (IRC 877A(b)) or deferred-payment (IRC 877A(f)) treatment instead of mark-to-market. This calculator does not model those elections; they can materially reduce or defer the tax.
Frequently asked questions
What is the US exit tax?
The US exit tax (IRC section 877A) applies to 'covered expatriates' - US citizens who renounce, or long-term green-card holders who give up status. A covered expatriate is treated as if they sold every worldwide asset at fair market value the day before expatriation, and owes tax on net unrealized gain above an indexed exclusion ($910,000 for tax year 2026).
Am I a covered expatriate?
You are a covered expatriate if you meet ANY of three tests on the expatriation date: (1) net worth of at least $2,000,000; (2) a 5-year average annual net US income tax liability above an indexed threshold ($211,000 for tax year 2026, per Rev. Proc. 2025-32); or (3) failure to certify 5 years of US tax compliance on Form 8854. This calculator checks all three.
How is the exit tax calculated?
For a covered expatriate, the exit tax is computed as if you sold all your assets the day before expatriation. The taxable gain is your total net unrealized gain minus an indexed exclusion ($910,000 for 2026). The TAX on that gain depends on capital-gains rates, holding periods, and your other income - this calculator returns the taxable gain base, not the tax owed.
What if I am not a covered expatriate?
If you meet none of the three tests, there is no mark-to-market exit tax. You still must file Form 8854 to certify 5 years of US tax compliance, and certain gifts or bequests you make to US persons afterward may be taxed under IRC section 2801.
Do long-term green-card holders face the exit tax?
Yes. A lawful permanent resident who held a green card in 8 of the last 15 tax years and gives it up is treated as an expatriate under the same rules as a renouncing citizen. The same three covered-expatriate tests apply.