Home
/ Taxes
/ Low-Tax
/ Exit Tax

🚪 EXIT TAX COUNTRIES

22 jurisdictions that tax unrealized gains upon emigration — critical for tax planning before relocation

💰 Zero Tax · 🌍 Territorial · 📊 Low Rate · 📈 No CGT

🚪 ALL EXIT TAX JURISDICTIONS (22)

These countries impose exit taxes or deemed disposition rules when you cease tax residency. This can trigger tax on unrealized capital gains, even if no actual sale occurs.

Country	System	PIT	CIT	VAT	CGT	CFC	Exit Tax Details	Regime
🇨🇦 Canada	Worldwide	33.0%	15.0%	5.0%	26.8%	✅	Deemed disposition of assets at fair market value upon ceasing residency. Capita...
🇺🇸 United States	Citizenship based	37.0%	21.0%	--	20.0%	✅	Expatriation tax on unrealized gains for covered expatriates (net worth >$2M or...
🇧🇷 Brazil	Worldwide	27.5%	34.0%	--	22.5%	✅	Exit tax: deemed disposition of assets at market value upon departure. Must file...
🇦🇺 Australia	Worldwide	45.0%	30.0%	10.0%	22.5%	✅	Deemed disposal of assets at market value upon ceasing to be an Australian resid...
🇿🇦 South Africa	Worldwide	45.0%	27.0%	15.0%	18.0%	✅	Deemed disposal of worldwide assets at market value upon ceasing tax residency....
🇫🇷 France	Worldwide	45.0%	25.0%	20.0%	30.0%	✅	Exit tax on unrealised gains exceeding EUR 800k or 50%+ holding when leaving Fra...
🇪🇸 Spain	Worldwide	47.0%	25.0%	21.0%	28.0%	✅	Exit tax on unrealised gains for residents of 10+ years moving to non-EU/EEA cou...	🏷️
🇸🇪 Sweden	Worldwide	52.0%	20.6%	25.0%	30.0%	✅	10-year extended tax liability on certain capital gains after emigration
🇯🇵 Japan	Worldwide	45.0%	23.2%	10.0%	20.3%	✅	--	🏷️
🇩🇪 Germany	Worldwide	45.0%	15.8%	19.0%	26.4%	✅	Exit tax on unrealised gains in substantial shareholdings (>1%) when leaving Ger...
🇳🇴 Norway	Worldwide	47.4%	22.0%	25.0%	37.8%	✅	Exit tax on unrealised gains on shares/financial instruments above NOK 500k when...
🇵🇱 Poland	Worldwide	32.0%	19.0%	23.0%	19.0%	✅	Exit tax 19% on unrealised gains when assets worth >PLN 4m leave Poland
🇮🇹 Italy	Worldwide	43.0%	24.0%	22.0%	26.0%	✅	Exit tax on unrealised capital gains when transferring residence to non-EU/EEA c...	🏷️
🇪🇨 Ecuador	Worldwide	37.0%	25.0%	15.0%	10.0%	✅	Impuesto a la Salida de Divisas (ISD) - 5% tax on outbound capital transfers.
🇦🇹 Austria	Worldwide	55.0%	23.0%	20.0%	27.5%	✅	Exit tax on unrealised gains when transferring to non-EU/EEA countries. EU/EEA:...
🇮🇪 Ireland	Worldwide	40.0%	12.5%	23.0%	33.0%	✅	Exit tax at 33% on unrealised gains on shares/assets when ceasing Irish tax resi...	🏷️
🇩🇰 Denmark	Worldwide	60.5%	22.0%	25.0%	42.0%	✅	Exit tax on unrealised gains on shares exceeding DKK 100k when leaving Denmark	🏷️
🇳🇱 Netherlands	Worldwide	49.5%	25.8%	21.0%	36.0%	✅	Exit tax on substantial interest holdings and deferred pension rights when emigr...	🏷️
🇮🇱 Israel	Worldwide	50.0%	23.0%	18.0%	25.0%	✅	Deemed disposal of assets at market value upon ceasing Israeli residency.	🏷️
🇲🇶 Martinique	Worldwide	45.0%	25.0%	8.5%	30.0%	✅	French exit tax applies.
🇬🇵 Guadeloupe	Worldwide	45.0%	25.0%	8.5%	30.0%	✅	French exit tax applies on unrealized gains when leaving France/DOM.
🇬🇫 French Guiana	Worldwide	45.0%	25.0%	--	30.0%	✅	French exit tax applies.

🔗 RELATED

Zero Income Tax 💰 Zero Tax Countries →

Territorial Systems 🌍 Territorial Tax Countries →

Low Rate (1-15%) 📊 Low Rate Countries →

No Capital Gains 📈 No CGT Countries →

Overview 💎 Low-Tax Overview →

Non-Dom Regimes 🏷️ Non-Dom Regimes →

CFC Rules 🏢 CFC Rules Countries →

Crypto Tax ₿ Crypto Tax Countries →

⚠️ DISCLAIMER

Exit tax rules are complex and vary significantly between countries. Some apply only to specific asset classes (shares, real estate) or have minimum holding thresholds. EU/EEA intra-community transfers may be deferred. The details shown are summaries — always consult a qualified tax professional before making emigration decisions.

🚪 EXIT TAX COUNTRIES

Feedback

Thank you!