Exit tax countries
22 jurisdictions that tax unrealized gains upon emigration — critical for tax planning before relocation
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.
All exit tax jurisdictions (22)
| Country | System | PIT | CIT | VAT | CGT | CFC | Exit tax details | Regime |
|---|---|---|---|---|---|---|---|---|
 CA
Canada
|
Worldwide | 33.0% | 15.0% | 5.0% | 26.8% | Yes | Deemed disposition of assets at fair market value upon ceasing residency. Capita... | — |
 US
United States
|
Citizenship based | 37.0% | 21.0% | — | 20.0% | Yes | Expatriation tax on unrealized gains for covered expatriates (net worth >$2M or... | — |
 BR
Brazil
|
Worldwide | 27.5% | 34.0% | — | 22.5% | Yes | Exit tax: deemed disposition of assets at market value upon departure. Must file... | — |
 AU
Australia
|
Worldwide | 45.0% | 30.0% | 10.0% | 22.5% | Yes | Deemed disposal of assets at market value upon ceasing to be an Australian resid... | — |
 ZA
South Africa
|
Worldwide | 45.0% | 27.0% | 15.0% | 18.0% | Yes | Deemed disposal of worldwide assets at market value upon ceasing tax residency.... | — |
 FR
France
|
Worldwide | 45.0% | 25.0% | 20.0% | 30.0% | Yes | Exit tax on unrealised gains exceeding EUR 800k or 50%+ holding when leaving Fra... | — |
 ES
Spain
|
Worldwide | 47.0% | 25.0% | 21.0% | 28.0% | Yes | Exit tax on unrealised gains for residents of 10+ years moving to non-EU/EEA cou... | Non-dom |
 SE
Sweden
|
Worldwide | 52.0% | 20.6% | 25.0% | 30.0% | Yes | 10-year extended tax liability on certain capital gains after emigration | — |
 JP
Japan
|
Worldwide | 45.0% | 23.2% | 10.0% | 20.3% | Yes | — | Non-dom |
 DE
Germany
|
Worldwide | 45.0% | 15.8% | 19.0% | 26.4% | Yes | Exit tax on unrealised gains in substantial shareholdings (>1%) when leaving Ger... | — |
 NO
Norway
|
Worldwide | 47.4% | 22.0% | 25.0% | 37.8% | Yes | Exit tax on unrealised gains on shares/financial instruments above NOK 500k when... | — |
 PL
Poland
|
Worldwide | 32.0% | 19.0% | 23.0% | 19.0% | Yes | Exit tax 19% on unrealised gains when assets worth >PLN 4m leave Poland | — |
 IT
Italy
|
Worldwide | 43.0% | 24.0% | 22.0% | 26.0% | Yes | Exit tax on unrealised capital gains when transferring residence to non-EU/EEA c... | Non-dom |
 EC
Ecuador
|
Worldwide | 37.0% | 25.0% | 15.0% | 10.0% | Yes | Impuesto a la Salida de Divisas (ISD) - 5% tax on outbound capital transfers. | — |
 AT
Austria
|
Worldwide | 55.0% | 23.0% | 20.0% | 27.5% | Yes | Exit tax on unrealised gains when transferring to non-EU/EEA countries. EU/EEA:... | — |
 IE
Ireland
|
Worldwide | 40.0% | 12.5% | 23.0% | 33.0% | Yes | Exit tax at 33% on unrealised gains on shares/assets when ceasing Irish tax resi... | Non-dom |
 DK
Denmark
|
Worldwide | 60.5% | 22.0% | 25.0% | 42.0% | Yes | Exit tax on unrealised gains on shares exceeding DKK 100k when leaving Denmark | Non-dom |
 NL
Netherlands
|
Worldwide | 49.5% | 25.8% | 21.0% | 36.0% | Yes | Exit tax on substantial interest holdings and deferred pension rights when emigr... | Non-dom |
 IL
Israel
|
Worldwide | 50.0% | 23.0% | 18.0% | 25.0% | Yes | Deemed disposal of assets at market value upon ceasing Israeli residency. | Non-dom |
 MQ
Martinique
|
Worldwide | 45.0% | 25.0% | 8.5% | 30.0% | Yes | French exit tax applies. | — |
 GP
Guadeloupe
|
Worldwide | 45.0% | 25.0% | 8.5% | 30.0% | Yes | French exit tax applies on unrealized gains when leaving France/DOM. | — |
 GF
French Guiana
|
Worldwide | 45.0% | 25.0% | — | 30.0% | Yes | French exit tax applies. | — |
-
CA
CanadaWorldwide
- PIT
- 33.0%
- CIT
- 15.0%
- VAT
- 5.0%
- CGT
- 26.8%
- CFC
- Yes
Exit tax details: Deemed disposition of assets at fair market value upon ceasing residency. Capital gains triggered on all property worldwide.
-
US
United StatesCitizenship based
- PIT
- 37.0%
- CIT
- 21.0%
- VAT
- —
- CGT
- 20.0%
- CFC
- Yes
Exit tax details: Expatriation tax on unrealized gains for covered expatriates (net worth >$2M or avg tax >$201,000 over 5 years)
-
BR
BrazilWorldwide
- PIT
- 27.5%
- CIT
- 34.0%
- VAT
- —
- CGT
- 22.5%
- CFC
- Yes
Exit tax details: Exit tax: deemed disposition of assets at market value upon departure. Must file final tax return.
-
AU
AustraliaWorldwide
- PIT
- 45.0%
- CIT
- 30.0%
- VAT
- 10.0%
- CGT
- 22.5%
- CFC
- Yes
Exit tax details: Deemed disposal of assets at market value upon ceasing to be an Australian resident. CGT event I1 applies.
-
ZA
South AfricaWorldwide
- PIT
- 45.0%
- CIT
- 27.0%
- VAT
- 15.0%
- CGT
- 18.0%
- CFC
- Yes
Exit tax details: Deemed disposal of worldwide assets at market value upon ceasing tax residency. CGT applies on deemed gain.
-
FR
FranceWorldwide
- PIT
- 45.0%
- CIT
- 25.0%
- VAT
- 20.0%
- CGT
- 30.0%
- CFC
- Yes
Exit tax details: Exit tax on unrealised gains exceeding EUR 800k or 50%+ holding when leaving France
-
ES
SpainWorldwide
- PIT
- 47.0%
- CIT
- 25.0%
- VAT
- 21.0%
- CGT
- 28.0%
- CFC
- Yes
Exit tax details: Exit tax on unrealised gains for residents of 10+ years moving to non-EU/EEA countries
Non-dom regime -
SE
SwedenWorldwide
- PIT
- 52.0%
- CIT
- 20.6%
- VAT
- 25.0%
- CGT
- 30.0%
- CFC
- Yes
Exit tax details: 10-year extended tax liability on certain capital gains after emigration
-
JP
JapanWorldwide
- PIT
- 45.0%
- CIT
- 23.2%
- VAT
- 10.0%
- CGT
- 20.3%
- CFC
- Yes
-
DE
GermanyWorldwide
- PIT
- 45.0%
- CIT
- 15.8%
- VAT
- 19.0%
- CGT
- 26.4%
- CFC
- Yes
Exit tax details: Exit tax on unrealised gains in substantial shareholdings (>1%) when leaving Germany
-
NO
NorwayWorldwide
- PIT
- 47.4%
- CIT
- 22.0%
- VAT
- 25.0%
- CGT
- 37.8%
- CFC
- Yes
Exit tax details: Exit tax on unrealised gains on shares/financial instruments above NOK 500k when emigrating
-
PL
PolandWorldwide
- PIT
- 32.0%
- CIT
- 19.0%
- VAT
- 23.0%
- CGT
- 19.0%
- CFC
- Yes
Exit tax details: Exit tax 19% on unrealised gains when assets worth >PLN 4m leave Poland
-
IT
ItalyWorldwide
- PIT
- 43.0%
- CIT
- 24.0%
- VAT
- 22.0%
- CGT
- 26.0%
- CFC
- Yes
Exit tax details: Exit tax on unrealised capital gains when transferring residence to non-EU/EEA countries
Non-dom regime -
EC
EcuadorWorldwide
- PIT
- 37.0%
- CIT
- 25.0%
- VAT
- 15.0%
- CGT
- 10.0%
- CFC
- Yes
Exit tax details: Impuesto a la Salida de Divisas (ISD) - 5% tax on outbound capital transfers.
-
AT
AustriaWorldwide
- PIT
- 55.0%
- CIT
- 23.0%
- VAT
- 20.0%
- CGT
- 27.5%
- CFC
- Yes
Exit tax details: Exit tax on unrealised gains when transferring to non-EU/EEA countries. EU/EEA: installment payments.
-
IE
IrelandWorldwide
- PIT
- 40.0%
- CIT
- 12.5%
- VAT
- 23.0%
- CGT
- 33.0%
- CFC
- Yes
Exit tax details: Exit tax at 33% on unrealised gains on shares/assets when ceasing Irish tax residence
Non-dom regime -
DK
DenmarkWorldwide
- PIT
- 60.5%
- CIT
- 22.0%
- VAT
- 25.0%
- CGT
- 42.0%
- CFC
- Yes
Exit tax details: Exit tax on unrealised gains on shares exceeding DKK 100k when leaving Denmark
Non-dom regime -
NL
NetherlandsWorldwide
- PIT
- 49.5%
- CIT
- 25.8%
- VAT
- 21.0%
- CGT
- 36.0%
- CFC
- Yes
Exit tax details: Exit tax on substantial interest holdings and deferred pension rights when emigrating
Non-dom regime -
IL
IsraelWorldwide
- PIT
- 50.0%
- CIT
- 23.0%
- VAT
- 18.0%
- CGT
- 25.0%
- CFC
- Yes
Exit tax details: Deemed disposal of assets at market value upon ceasing Israeli residency.
Non-dom regime -
MQ
MartiniqueWorldwide
- PIT
- 45.0%
- CIT
- 25.0%
- VAT
- 8.5%
- CGT
- 30.0%
- CFC
- Yes
Exit tax details: French exit tax applies.
-
GP
GuadeloupeWorldwide
- PIT
- 45.0%
- CIT
- 25.0%
- VAT
- 8.5%
- CGT
- 30.0%
- CFC
- Yes
Exit tax details: French exit tax applies on unrealized gains when leaving France/DOM.
-
GF
French GuianaWorldwide
- PIT
- 45.0%
- CIT
- 25.0%
- VAT
- —
- CGT
- 30.0%
- CFC
- Yes
Exit tax details: French exit tax applies.