How to Renounce US Citizenship in 2026: Complete Guide

Section A: Overview of US Renunciation

Renouncing US citizenship is an irreversible legal step and it calls for careful thought before any action is taken. Under US law, formal renunciation is carried out before a US diplomatic or consular officer outside the United States and only takes effect once the Department of State approves the request and issues a Certificate of Loss of Nationality.

Renunciation is also a formal process. It is not achieved by discarding a US passport, allowing a passport to expire or simply living outside the United States. The current Department of State process for a request under INA 349(a)(5) involves review of Department information, completion of the required forms, attendance at two interviews with a US diplomatic or consular officer abroad, with at least one interview in person, and taking the oath of renunciation in person.

Renouncing US citizenship therefore remains a major decision with long term immigration, travel and tax consequences. As at March 26, 2026, the Department of State fee remains $2,350, although a final rule published on March 13, 2026 reduces that fee to $450 from April 13, 2026. Even with that fee reduction, the wider legal and tax implications still need careful review before proceeding.

1. What is Renunciation?

Renouncing US citizenship is the formal legal process by which a US citizen voluntarily gives up US nationality. For a renunciation under INA 349(a)(5), the person needs to appear before a US diplomatic or consular officer in a foreign state and take the oath of renunciation in the form prescribed by the Department of State. The Department may approve a properly completed request for a Certificate of Loss of Nationality where the person establishes that the oath was taken voluntarily and with the intention of relinquishing US nationality.

The process of giving up US citizenship falls within the wider concept of expatriation. In practical terms, a person who renounces loses the rights and privileges attached to US citizenship, including the right to enter, live and work in the United States as a US citizen. Former US citizens are instead subject to the US immigration rules that apply to foreign nationals and generally need either a visa or eligibility under the Visa Waiver Program to travel to the United States.

Renunciation also carries tax and practical consequences. US tax or military service obligations may remain unchanged even after a Certificate of Loss of Nationality is issued, and former US citizens remain subject to prosecution for crimes or repayment of existing financial obligations such as child support. Renunciation does not wipe away earlier obligations simply because citizenship has ended.

A person considering renunciation should also think carefully about nationality status after the process. Someone who does not already hold another nationality may become stateless, which can affect travel, work, access to services and other basic legal rights.

2. Legal Basis of Renouncing US Citizenship

Section 349(a)(5) of the Immigration and Nationality Act provides the legal basis for formal renunciation of US nationality. It allows a US citizen to make a formal renunciation of nationality before a diplomatic or consular officer of the United States in a foreign state, in the form prescribed by the Secretary of State. That is why renunciation cannot ordinarily be completed by post, by email, through an agent or simply while remaining in the United States under the standard overseas renunciation process.

The Department of State does not treat loss of nationality as automatic just because someone says they want to renounce. The Department reviews whether the request has been properly completed and whether the oath was taken voluntarily and with the intention of relinquishing US nationality. If the request is approved, the Department issues a Certificate of Loss of Nationality, which is the formal proof that US citizenship has been lost.

An applicant should also understand the consequences of statelessness before proceeding. A person who does not already possess a foreign nationality may be rendered stateless and may then have difficulty obtaining a passport, traveling internationally, working, renting property, marrying or accessing medical care, education and other services.

3. Is Renunciation Reversible?

Renunciation is generally final and irrevocable. A determination of loss of nationality issued under INA 349(a)(1) to (5) is final and cannot be cancelled or set aside unless there is a successful administrative review or judicial appeal, or another limited statutory exception applies.

A limited exception exists for some people who renounce before the age of 18. Section 351(b) of the INA provides that a person who takes the oath of renunciation before turning 18 can have US citizenship reinstated if they notify the Department of State of that wish within six months after reaching the age of 18.

4. Renouncing US Citizenship for a Child

A parent cannot renounce US citizenship on behalf of a minor child. Citizenship is personal to the individual, and one person cannot perform a potentially expatriating act or request a Certificate of Loss of Nationality on behalf of another.

A person under 18 may in some cases seek to renounce, but these cases receive added scrutiny. Children under 16 are presumed not to have the maturity and knowing intent required to relinquish citizenship, while cases involving applicants under 18 are given very careful consideration to assess voluntariness and informed intent. Unless there are emergent circumstances, minors may wish to wait until age 18.

5. De-Naturalization

De-naturalization is different from renunciation and should not be confused with it. Renunciation is a voluntary act by the citizen. De-naturalization is an involuntary process in which citizenship obtained through naturalization may be challenged or revoked through legal proceedings, for example where citizenship was allegedly obtained unlawfully or through fraud. This is a separate issue from giving up citizenship voluntarily under INA 349(a)(5).

The main relevance here is definitional. A person reading about renouncing US citizenship is usually dealing with a voluntary loss of nationality process, not de-naturalization.

Section B: Reasons for Renouncing US Citizenship

There are a range of reasons why individuals choose to renounce US citizenship. In most cases, the decision reflects a combination of tax, administrative and practical considerations rather than a single issue. The relevance and weight of these factors will depend on the individual’s personal circumstances, financial position and long term plans.

 
1. Tax Considerations
 

The United States applies citizenship based taxation, meaning US citizens remain subject to US tax reporting obligations regardless of where they live. This includes reporting worldwide income and, in many cases, disclosing foreign financial accounts and assets.

While reliefs such as foreign tax credits and exclusions can reduce or eliminate double taxation in some situations, the compliance burden can still be significant. This includes ongoing filing requirements, exposure to penalties for non compliance and the need to coordinate tax obligations across more than one jurisdiction.

For some individuals, the administrative complexity and cost of maintaining compliance is a key driver behind renunciation. However, renouncing US citizenship does not remove past tax obligations and does not avoid the requirement to complete final year tax filings and any applicable expatriation reporting.

 
2. Dual Citizenship Issues
 

Holding dual nationality can create legal and practical complications, particularly where the other country places restrictions on dual citizenship or imposes separate obligations such as military service or tax reporting.

In some cases, individuals may choose to renounce US citizenship to simplify their legal status or to align with the requirements of another country’s nationality regime.

 
3. Financial Reporting and Privacy
 

US citizens with financial assets outside the United States are subject to extensive reporting requirements. These include disclosures under FATCA and, where thresholds are met, foreign bank account reporting obligations.

These requirements can affect banking relationships, investment structures and financial privacy. Some individuals find these obligations disproportionate to their connection with the United States, particularly where they have lived abroad for many years.

 
4. Political or Personal Reasons
 

For some individuals, the decision to renounce US citizenship reflects personal or political views. This may include disagreement with government policy or a desire to formally sever ties with the United States.

While less common than tax or administrative reasons, these factors can still play a role in the overall decision.

 
5. Lifestyle and Long Term Residence Abroad
 

Individuals who have established long term residence outside the United States may feel that maintaining US citizenship no longer aligns with their personal or professional circumstances.

Where there is no intention to return to live or work in the United States, the ongoing obligations associated with US citizenship may be viewed as unnecessary. In these cases, renunciation may be considered as part of a broader long term relocation or nationality strategy.

Section C: Eligibility to Renounce US Citizenship

To renounce US citizenship, an individual needs to meet specific legal and procedural requirements set by the Department of State. The focus is not on rigid eligibility criteria in the way seen in visa categories, but on whether the person has the legal capacity, intent and understanding required to carry out a valid expatriating act.

 
1. Legal Capacity
 

A person seeking to renounce US citizenship needs to have the mental capacity to understand the nature and consequences of the decision. The Department of State will assess whether the individual is acting knowingly and with full awareness of the implications.

Although most applicants are adults, US law does not impose a strict minimum age requirement in the same way as many other legal processes. Applications from individuals under 18 are subject to heightened scrutiny, and children under 16 are generally presumed not to have the maturity required to form the necessary intent. Each case is assessed on its own facts, with particular attention given to voluntariness and understanding.

 
2. Voluntary Act
 

Renunciation must be entirely voluntary. The individual needs to demonstrate that they are acting of their own free will and are not subject to coercion, undue influence or pressure from any other person or authority.

As part of the process, the consular officer will ask questions to confirm that the decision is being made independently and with full intent to relinquish US nationality.

 
3. Physical Presence Outside the United States
 

Renunciation under INA 349(a)(5) requires the individual to appear in person before a US diplomatic or consular officer in a foreign country. The process cannot be completed while the individual is physically present in the United States, and it cannot be carried out remotely or through a representative.

The current process generally involves attendance at two interviews, with at least one conducted in person, followed by the formal oath of renunciation.

 
4. Understanding of the Consequences
 

The individual needs to demonstrate a clear understanding of the consequences of renouncing US citizenship. This includes the loss of the right to enter, live and work in the United States as a US citizen, the loss of access to US consular protection as a citizen, and the requirement to comply with US immigration rules for future travel.

The consular officer will assess whether the applicant understands these implications before allowing the process to proceed.

 
5. Nationality Status After Renunciation
 

US law does not prohibit a person from renouncing citizenship even if this results in statelessness. However, the Department of State highlights that becoming stateless can lead to serious practical difficulties, including problems with travel, employment, access to services and legal recognition.

For this reason, individuals typically consider their nationality position carefully before proceeding, and many ensure they hold or will acquire another nationality before completing the renunciation process.

Section D: Process to Renounce US Citizenship

Renouncing US citizenship is a formal, multi-stage process carried out through a US embassy or consulate outside the United States. The process is governed by section 349(a)(5) of the Immigration and Nationality Act and requires the individual to appear in person, complete the required documentation and take an oath of renunciation before a consular officer.

Loss of US citizenship is not automatic at the point the oath is taken. The Department of State reviews each case and, if satisfied that the legal requirements have been met, issues a Certificate of Loss of Nationality. Once approved, the loss of citizenship is generally treated as having taken effect from the date the oath was administered.

The precise process and timelines can vary by embassy or consulate, but the following outlines the standard stages.

 
Step 1: Review the Requirements and Prepare
 

Before starting the process, the individual should review the legal requirements and consider the implications of renunciation. This includes understanding the immigration consequences, the loss of citizenship rights and the need to comply with any outstanding US tax obligations.

Preparation at this stage also involves gathering relevant documents and reviewing the specific instructions issued by the US embassy or consulate where the application will be made.

 
Step 2: Prepare Supporting Documentation
 

Applicants will need to prepare documentation to support their request. While requirements can vary between consulates, this will typically include proof of US citizenship, such as a US passport or certificate of naturalization, and valid identification.

Where applicable, individuals may also be asked to provide evidence of another nationality or documentation relating to their personal circumstances. Consulates will usually require completion of Department of State forms and questionnaires in advance of the interview, with detailed instructions provided by the relevant post.

 
Step 3: Schedule an Appointment
 

Renunciation appointments are booked directly with the US embassy or consulate handling the application. Not all posts operate identical booking systems, and applicants should follow the instructions published by the relevant consulate.

Appointment availability can be limited, and waiting times may vary significantly depending on location and demand.

 
Step 4: Attend the Interviews and Take the Oath
 

The process generally involves two interviews with a US consular officer, with at least one conducted in person. During these interviews, the officer will assess whether the applicant is acting voluntarily and with full understanding of the consequences.

The applicant will be asked to confirm their intention to relinquish US citizenship, demonstrate awareness of the legal and practical implications and sign the required documentation. The formal oath of renunciation is then taken in person before the consular officer.

 
Step 5: Pay the Renunciation Fee
 

A fee is payable for the administrative processing of a request for a Certificate of Loss of Nationality.
As at March 26, 2026, the fee remains $2,350. A final rule has been published reducing the fee to $450, with the new fee applying from April 13, 2026. The fee is payable at the time of the appointment and is non refundable.

Applicants should check accepted payment methods with the relevant embassy or consulate in advance.

 
Step 6: Department of State Review
 

Following the interview and submission of documentation, the case is forwarded to the Department of State for review. The Department assesses whether the legal requirements for loss of nationality have been met, including whether the act was voluntary and carried out with the required intent.

Processing times can vary depending on the volume of applications and the specifics of the case.

 
Step 7: Certificate of Loss of Nationality
 

If the application is approved, the Department of State issues a Certificate of Loss of Nationality. This document is the formal confirmation that US citizenship has been lost.
The certificate is usually returned to the embassy or consulate where the application was made, and the applicant will be notified when it is ready for collection or delivery. The effective date of expatriation is generally recorded as the date on which the oath of renunciation was taken.

Section E: Post-Renunciation Checklist

Once a Certificate of Loss of Nationality has been issued, the individual should take a number of follow-up steps to reflect their new legal status and ensure that all outstanding obligations have been addressed. These actions are practical rather than procedural but are an important part of completing the transition away from US citizenship.

 
1. Update Legal and Financial Records
 

Following renunciation, personal records should be updated to reflect the change in citizenship status. This may include notifying banks, investment providers, employers and government authorities in the country of residence.

Legal documents such as wills, trusts and powers of attorney may also need to be reviewed and updated to reflect the individual’s new nationality and any resulting changes to tax or succession planning.

 
2. Final US Tax Compliance
 

Renouncing US citizenship does not remove existing US tax obligations. Individuals are generally required to complete a final year of US tax filings, reporting income up to the date of expatriation.

This may involve filing a final income tax return and submitting Form 8854, which is used to certify compliance with US federal tax obligations for the five years preceding expatriation and to determine whether the individual is treated as a covered expatriate.

Given the potential consequences of non compliance, including ongoing tax exposure and penalties, this stage often requires specialist tax advice.

 
3. Social Security and Benefits
 

If the individual has contributed to the US Social Security system, they may still be eligible to receive benefits. Entitlement and payment arrangements will depend on factors such as country of residence and applicable international agreements.

Any ongoing or anticipated claims should be reviewed to understand how payments may be affected following the loss of US citizenship.

 
4. Travel to the United States
 

After renunciation, the individual is treated as a foreign national for US immigration purposes. This means they will need to meet the relevant entry requirements for future travel to the United States.

Depending on nationality, this may involve applying for a visa or seeking admission under the Visa Waiver Program. Entry is subject to the same admissibility rules that apply to other non US citizens.

 
5. Notify Relevant Authorities
 

Authorities in the individual’s country of residence may need to be informed of the change in citizenship status. This could include updating residency records, national identification documents and immigration status where relevant.

The exact requirements will depend on the laws and administrative processes of the country concerned.

 
6. Retain the Certificate of Loss of Nationality
 

The Certificate of Loss of Nationality is the primary evidence that US citizenship has been formally relinquished. It should be kept securely, as it may be required for legal, immigration or financial purposes in the future.

Institutions may request a copy of the certificate to confirm that the individual is no longer a US citizen, particularly in relation to tax or reporting obligations.

Section F: Costs and Fees of Renouncing US Citizenship

Renouncing US citizenship involves a number of financial considerations. While the government application fee is often the most visible cost, individuals should also account for professional advice, tax exposure and practical expenses associated with attending a consular appointment.

1. Application Fee

The primary cost is the Department of State fee for administrative processing of a request for a Certificate of Loss of Nationality.

As at March 26, 2026, the fee remains $2,350. A final rule has been published reducing this fee to $450, with the new fee applying from April 13, 2026. The fee is payable at the time of the renunciation appointment and is non refundable.

Applicants should check accepted payment methods with the relevant embassy or consulate in advance, as payment requirements can vary by location.

2. Professional Fees and Tax Advice

Many individuals seek professional advice before proceeding with renunciation, particularly in relation to US tax compliance and expatriation rules.

Legal advisers may assist with preparing documentation, reviewing eligibility and guiding the individual through the consular process. Separate tax advice is often required to assess filing obligations, determine whether the individual may be treated as a covered expatriate and address any potential exposure to expatriation tax.

The cost of professional advice will vary depending on the complexity of the individual’s circumstances.

3. Tax Exposure and Expatriation Tax

In addition to advisory costs, some individuals may face tax consequences as part of the renunciation process.

Under US tax rules, certain individuals are classified as covered expatriates if they meet specific criteria, including a net worth threshold, an average annual US income tax liability above the applicable threshold for the relevant tax year, or failure to certify compliance with US tax obligations for the preceding five years.

Covered expatriates may be subject to an expatriation tax, which broadly treats worldwide assets as if they were sold at fair market value immediately before expatriation. This can result in a significant tax liability depending on the individual’s asset profile.

Even where the expatriation tax does not apply, individuals are still required to complete final year tax filings and confirm compliance with US tax rules.

4. Travel and Practical Costs

Because renunciation must take place in person at a US embassy or consulate outside the United States, individuals should also consider the practical costs of attending an appointment. These may include travel to the relevant city, accommodation where required and local transportation. In some cases, more than one visit may be needed depending on the consulate’s process.

Additional incidental costs, such as document preparation or courier services, may also arise depending on the individual’s circumstances.

Section G: Impact of Renouncing US Citizenship

Renouncing US citizenship has wide ranging consequences across immigration status, taxation and personal financial planning. The effects are not limited to the loss of citizenship itself but extend to how the individual is treated under US law going forward.

In some cases, renunciation may not produce the outcome the individual expects, particularly where tax obligations, financial exposure or future travel plans have not been fully considered in advance.

1. Tax Obligations

US citizenship based taxation ends once an individual has formally expatriated and the loss of nationality has been approved. However, this does not remove existing obligations.

Individuals are generally required to complete a final year of US tax filings, reporting income up to the date of expatriation. This often involves a dual status tax position for the year in which citizenship is relinquished, along with the requirement to submit Form 8854 to confirm compliance with US tax obligations for the preceding five years.

 
a. Expatriation Tax
 

Certain individuals may be classified as covered expatriates under US tax rules. This status applies where the individual meets one or more of the following criteria at the point of expatriation:

 
i. Net Worth Test: Net worth of $2 million or more on the date of expatriation.
ii. Tax Liability Test: Average annual US income tax liability for the five years preceding expatriation exceeds the applicable threshold for the relevant tax year.
iii. Compliance Test: Failure to certify full compliance with US federal tax obligations for the five years preceding expatriation.
 

Individuals who meet the covered expatriate criteria may be subject to an expatriation tax. This tax generally treats worldwide assets as if they were disposed of at fair market value immediately before expatriation, which can give rise to a significant tax liability depending on the asset base.

 
b. Ongoing Tax Exposure
 

Although US citizenship based taxation ends after expatriation, certain US tax obligations can still arise in the future. This may include tax on US source income, such as rental income, dividends or business activities connected to the United States.

The scope of these obligations will depend on the individual’s activities and connections to the United States following renunciation.

2. Social Security and Benefits

Renouncing US citizenship does not automatically end entitlement to Social Security benefits. Individuals who have paid into the system may still be eligible to receive payments, although the rules governing entitlement and payment can vary depending on country of residence and applicable international agreements.

Medicare benefits are generally limited to use within the United States, and access may be affected by the individual’s status and location after renunciation.

3. Effect on Estate Planning

Loss of US citizenship can affect how an individual’s assets are treated for US estate and gift tax purposes.

Non US citizens may still be subject to US estate tax on certain US situated assets, and the applicable thresholds and rules differ from those that apply to US citizens. Gifts and transfers involving US connections may also be subject to US tax rules depending on the structure and location of the assets.

Changes in citizenship may also require a review of wills, trusts and succession planning to ensure alignment with the laws of the individual’s country of residence and any cross border considerations.

4. US Residency

Once US citizenship has been relinquished, the individual no longer has the right to live or work in the United States without immigration permission.

Any future residence in the United States would require a visa or other form of immigration status, and eligibility will be assessed in the same way as for other foreign nationals.

5. US Travel

Former US citizens are subject to US immigration rules when seeking to enter the United States. Depending on nationality, travel may be possible under the Visa Waiver Program or may require a visa.
Entry is not guaranteed and remains subject to the standard admissibility requirements that apply to all foreign nationals.

In limited cases, US law provides that a person may be found inadmissible if it is determined that renunciation was carried out for the purpose of avoiding US tax obligations. This assessment is fact specific and forms part of the wider admissibility framework.

Section H: Relinquish or Renunicate?

US law recognises more than one way in which a person can lose US citizenship. The two concepts most commonly discussed are renunciation and relinquishment. Although they are often used interchangeably in general discussion, they have distinct legal meanings and processes.

1. What is Renunciation?

Renunciation is the formal and most direct method of giving up US citizenship. It involves a conscious decision to relinquish nationality by attending a US embassy or consulate outside the United States and taking an oath of renunciation before a consular officer.

This is an explicit act carried out under section 349(a)(5) of the Immigration and Nationality Act. The process is structured, documented and results in the issue of a Certificate of Loss of Nationality if approved.

2. What is Relinquishment?

Relinquishment refers to the loss of US citizenship through the voluntary performance of certain specified acts, carried out with the intention of giving up US nationality. These acts are set out in US law and can include:

 
a. Obtaining naturalization in a foreign state after the age of 18;
b. Taking an oath or formal declaration of allegiance to a foreign state;
c. Serving in the armed forces of a foreign state in certain circumstances;
d. Accepting employment with a foreign government in a role that may be inconsistent with US nationality;
e. Committing certain acts of treason against the United States.
 

For a relinquishment to be recognized, the act must have been performed voluntarily and with the intention of relinquishing US citizenship at the time it was carried out.

3. Key Differences Between Renunciation and Relinquishment

The key distinction lies in how the loss of citizenship arises.

Renunciation is a formal, forward looking process. The individual decides to give up US citizenship and completes a defined procedure before a consular officer.

Relinquishment is based on a past act. The individual may have already performed an expatriating act and is seeking recognition that US citizenship was lost at that earlier point in time.

In both cases, the Department of State will assess whether the legal requirements have been met, including whether the act was voluntary and carried out with the intention of relinquishing nationality. If accepted, a Certificate of Loss of Nationality is issued as formal confirmation.

4. Which Option Applies?

Understanding the distinction is important, as it can affect both the process followed and the effective date on which US citizenship is treated as having ended. In practice, most individuals who are actively considering giving up US citizenship proceed by way of formal renunciation.

Relinquishment is typically relevant where a person believes they may already have lost US citizenship through a past act and wishes to have that status formally recognised.

Section I: Pros and Cons of Renouncing US Citizenship

Renouncing US citizenship is a significant decision that involves weighing potential benefits against long term consequences. The impact will depend on the individual’s personal, financial and professional circumstances, and there is no single outcome that applies in every case.

1. Potential Advantages

Renouncing US citizenship can reduce the ongoing administrative burden associated with US tax and financial reporting obligations. Individuals who no longer have US citizenship are not subject to citizenship based taxation going forward, although final year filings and any applicable expatriation rules still apply.

For those living permanently outside the United States, renunciation can simplify financial arrangements, including banking and investment management, where US reporting rules or compliance requirements have created restrictions or complications.

In some cases, individuals may find that renunciation aligns their legal and tax position more closely with their country of residence, allowing for clearer long term planning in areas such as taxation, business activity and estate structuring.

Renunciation may also reduce exposure to US specific financial reporting regimes, including requirements relating to foreign accounts and assets.

2. Potential Disadvantages

Renouncing US citizenship results in the permanent loss of the right to enter, live and work in the United States as a US citizen. Any future travel or residence will be subject to US immigration rules, and entry is not guaranteed.

Individuals may also lose access to certain benefits and protections associated with US citizenship, including consular assistance as a citizen and participation in US civic processes such as voting.

Tax consequences can arise at the point of expatriation. Individuals who meet the criteria for covered expatriate status may face an expatriation tax, and all applicants need to ensure that they have complied with US tax obligations for the five years preceding renunciation.

There may also be indirect effects on family arrangements, financial planning and long term mobility, particularly where the individual has ongoing connections to the United States through property, business or family members.

Given the permanence of the decision, careful evaluation of both the advantages and disadvantages is needed before proceeding.

Summary

RRenouncing US citizenship is a formal process completed before a US consular officer abroad and only takes effect once the Department of State issues a Certificate of Loss of Nationality.
The decision is generally irreversible and affects immigration status, tax obligations and future travel to the United States.

Need Assistance?

NNU Immigration are specialists across all areas of US nationality and immigration, including renunciation of US citizenship.

Renouncing your US citizenship is a formal, legal and most importantly, irreversible act. It is a process to consider carefully.

If you believe you may wish to pursue this path, please contact us for a comprehensive review of your circumstances and a detailed discussion about strategy, procedures, timing, and costs. We can talk you through the immigration implications and renunciation process, including preparing and submitting the required documentation and liaising with the embassy on your behalf. We can also identify and resolve potential issues relating to your application, and advise on travel to the United States post-loss of US nationality.

For advice with your renunciation application, book a fixed-fee telephone consultation to speak directly with one of our specialist US attorneys.

Please note we do not offer tax advice.

Renounce US Citizenship FAQs

What does it mean to renounce US citizenship?

Renouncing US citizenship is a formal legal process in which an individual voluntarily gives up US nationality by attending a US embassy or consulate abroad, completing the required documentation and taking an oath of renunciation. Loss of citizenship takes effect once the Department of State approves the application and issues a Certificate of Loss of Nationality.

Why do people choose to renounce US citizenship?

Common reasons include reducing ongoing tax and reporting obligations, simplifying financial arrangements, resolving dual nationality issues and aligning citizenship with long term residence outside the United States.

Who can renounce US citizenship?

An individual needs to have the mental capacity to understand the consequences, act voluntarily and attend a US embassy or consulate outside the United States. Applications from minors are subject to additional scrutiny, and children under 16 are generally not considered to have the required maturity.

Do I need another citizenship to renounce US citizenship?

US law does not require a person to hold another nationality before renouncing. However, becoming stateless can create serious practical difficulties, so individuals usually consider their nationality position carefully before proceeding.

How much does it cost to renounce US citizenship?

As at March 26, 2026, the fee is $2,350. This is due to reduce to $450 from April 13, 2026. Additional costs may include legal advice, travel expenses and tax compliance costs.

What is the expatriation tax?

The expatriation tax may apply to individuals classified as covered expatriates. It broadly treats worldwide assets as disposed of at fair market value immediately before expatriation, which can result in a tax liability depending on the individual’s financial position.

Do I still have US tax obligations after renouncing?

Individuals are required to complete final year US tax filings and confirm compliance with US tax obligations for the preceding five years. Future US tax exposure may still arise in relation to US source income.

Can I reverse my decision after renouncing US citizenship?

Renunciation is generally irreversible. A limited exception may apply where a person renounces before the age of 18 and seeks reinstatement within the permitted timeframe after reaching adulthood.

Can I travel to the United States after renouncing?

Yes, but you will be treated as a foreign national. Depending on your nationality, you may travel under the Visa Waiver Program or may need to apply for a visa, and entry remains subject to standard admissibility rules.

How long does it take to receive a Certificate of Loss of Nationality?

Processing times vary, but it can take several months for the Department of State to review the application and issue the certificate.

What happens to my US passport?

The Department of State will deal with your US passport as part of the renunciation process, and you should follow the instructions provided by the consular officer at your appointment.

Does renouncing US citizenship affect my children?

Renunciation is a personal act and does not automatically affect the citizenship status of children. Each individual must make their own decision and complete the process separately if they wish to renounce.

Glossary

Additional Resources

 
 
This article is for general informational purposes only and does not constitute legal advice.