Renunciation Cost Analyser
Total cost of renouncing US citizenship — covered expatriate test, exit tax (IRC 877A), State Department fees, ongoing obligations, and lifetime financial impact.
Your Financial Profile
Renunciation Process
| Step | Details | Cost |
|---|---|---|
| 1. Consular appointment | Two appointments at US embassy/consulate | $2,350 |
| 2. Form 8854 | Initial and annual expatriation statement | CPA: $3,000–10,000 |
| 3. Final US tax return | Dual-status return for year of expatriation | CPA: $2,000–5,000 |
| 4. Exit tax (if covered) | Mark-to-market on all assets | Varies |
| 5. FBAR final filing | For year of expatriation | Included above |
| 6. CLN processing | Certificate of Loss of Nationality — 6–12 months | Included in fee |
Reed Amendment: §212(a)(10)(E) INA theoretically bars former citizens who renounced to avoid tax from re-entering the US. Rarely enforced but worth considering.
Covered Expatriate Consequences: Beyond exit tax, covered expatriates face 30% withholding on all future US-source income (no treaty benefits) and a $2M estate/gift tax exemption for US-situs assets (vs unlimited for non-covered).