What does renouncing US citizenship actually cost in 2026?
The government fee is now $450 — the State Department cut it from $2,350 effective April 13, 2026. But the fee is the smallest line item. The real bill is the tax side: five years of compliance to certify, a final-year return plus Form 8854, and possible exit tax if you are a covered expatriate. Add professional fees and travel, and most renunciations cost thousands more than the $450.
The $450 fee: what changed
| Period | Fee for a Certificate of Loss of Nationality (CLN) |
|---|---|
| Before 2010 | No fee |
| 2010–2014 | $450 |
| 2014 – April 12, 2026 | $2,350 |
| April 13, 2026 onward | $450 |
The State Department published the final rule on March 13, 2026, returning the fee to its 2010 level after years of pressure over the 2014 increase. The $450 pays only for administrative processing of the CLN request — it does not buy approval, settle your taxes, or cover legal advice, and it is non-refundable even if the request is denied.
The process, step by step
- Book appointments at a US embassy or consulate abroad. Renunciation is done outside the US, in person. Expect two interviews.
- Complete the DS-4079 questionnaire (loss-of-nationality forms) and review the Statement of Understanding about what you are giving up.
- Take the oath of renunciation before a consular officer and pay the $450 fee.
- Wait. The file goes to Washington for review and approval — this routinely takes months. While the CLN is pending, you remain a US citizen and generally cannot travel to the US on a foreign passport.
The tax side is the real cost
Renouncing does not end your IRS obligations by itself. You must:
- Be tax-compliant for the 5 tax years before expatriation — all returns filed, complete, and accurate.
- File a final-year return plus Form 8854 (Initial Expatriation Statement), certifying that 5-year compliance under penalties of perjury.
- Pay exit tax if you are a covered expatriate: net worth of $2M+, 5-year average annual net income tax above $211,000 (2026 figure), or failure to certify compliance. Covered expatriates are treated as selling all worldwide assets the day before expatriation, with the first $910,000 of net gain excluded for 2026.
For most people, tax preparation for 5+ years of returns plus 8854 — often with professional help — dwarfs the $450 fee. Compare that against the alternative: a lifetime of worldwide taxation and annual filing (FBAR, FATCA Form 8938, and the rest).
What you lose: travel and work rights
After renunciation you have no right to live or work in the US. Future visits depend on your other nationality: Canadians enter on a Canadian passport, visa-waiver-country citizens use ESTA (up to 90 days), and everyone else needs a visa such as a B1/B2.
One legal footnote: the Reed Amendment (INA 212(a)(10)(E)) theoretically allows the US to deny entry to former citizens who renounced to avoid taxation. In practice it has almost never been enforced — the government has said it generally cannot determine motive unless the person affirmatively admits it. The practical advice from expatriation lawyers is simple: do not tell the consular officer that avoiding US tax is your reason for renouncing.
Frequently asked questions
I am a dual citizen living in China. Is there any shortcut?
No shortcut on the State Department side — the appointments, oath, and CLN are the same. On the tax side, dual citizens from birth who meet certain conditions may be excepted from covered-expatriate status, but you still file Form 8854.
Can I renounce while visiting the US?
No. Renunciation of US citizenship is processed at US embassies and consulates abroad, not inside the United States.
Does the $450 cover my spouse or children?
No — it is per person, per CLN request. Each family member renouncing pays separately.
Sources
- US Embassy Belgium, Loss of Nationality (confirms $450 fee and process): https://be.usembassy.gov/loss-of-nationality/
- US Embassy London, Loss of U.S. Citizenship (confirms $450 fee): https://uk.usembassy.gov/loss-of-u-s-citizenship-i-e-expatriation/
- IRS, Expatriation Tax: https://www.irs.gov/individuals/international-taxpayers/expatriation-tax
- IRS, Instructions for Form 8854: https://www.irs.gov/instructions/i8854
- https://www.danmerriam.com/articles/when-renouncing-us-citizenship-makes-sense