18 origins modeled for the charge on the way out: a tax on unrealized gains, a rule on returning early, or nothing at all.
In short, current to September 2026
Source: the Patrician.ch board, an original ranking of 100 residence addresses across 48 countries and territories. Tax rates, thresholds and routes are sourced. Cost, safety, schools, sun and beauty are Patrician.ch editorial indices. Figures current to September 2026. Updated . Cite as: Patrician.ch, Exit tax by country 2026: what leaving costs a high earner, patrician.ch/answers/exit-tax-by-country/, September 2026.
| Leaving | On departure | On a $10M gain | Deferral |
|---|---|---|---|
| New York | none, unless a citizen renounces | $0 | Not applicable unless you renounce. |
| Los Angeles | none, unless a citizen renounces | $0 | Not applicable unless you renounce. |
| Toronto | 27% | $2.7M | Payment can be deferred with security posted until the actual sale. |
| London | none, 24% on early return | $0 | No deferral. |
| Paris | 30% | $3M | Automatic inside the EU or EEA, on guarantee elsewhere. |
| Zurich | none | $0 | Not applicable. |
| Tel Aviv | 30% | $3M | Elective deferral to the actual sale. |
| Dubai | none | $0 | Not applicable. |
| Mumbai | none | $0 | Not applicable. |
| Singapore | none | $0 | Not applicable. |
| Hong Kong | none | $0 | Not applicable. |
| Sydney | 24% | $2.4M | Elective, by treating the assets as Australian property until sold. |
| Munich | 28% | $2.8M | Payable in 7 annual installments on application, usually against security. |
| Amsterdam | 31% | $3.1M | Payment is deferred until you sell or take dividends, without security inside the EU or EEA and against security elsewhere. |
| Stockholm | none | $0 | No deferral needed. |
| Oslo | 38% | $3.8M | Up to 12 annual installments, and 70% of any dividends taken meanwhile go toward it. |
| Johannesburg | 18% | $1.8M | No deferral. |
| São Paulo | none | $0 | Not applicable. |
Headline rate applied flat to the whole gain. Thresholds, exemptions and the holding structure change the figure. Each origin page carries the full rule.
Of the 18 origins modeled, Toronto, Paris, Tel Aviv, Sydney, Munich, Amsterdam, Oslo and Johannesburg tax unrealized gains when residence ends.
London has no exit tax as such but taxes gains realized abroad on an early return. The United States taxes a citizen who renounces, not one who simply moves.
Between $1.8M and $3.8M across the 8 origins that charge one, at the headline rate.
Thresholds and exemptions lower it, and France charges only above 800,000 EUR of holdings or a 50% stake.
Yes, in 7 of the 8 origins that charge one: Toronto, Paris, Tel Aviv, Sydney, Munich, Amsterdam and Oslo.
Toronto: Payment can be deferred with security posted until the actual sale. Paris: Automatic inside the EU or EEA, on guarantee elsewhere. Tel Aviv: Elective deferral to the actual sale. Sydney: Elective, by treating the assets as Australian property until sold. Munich: Payable in 7 annual installments on application, usually against security. Amsterdam: Payment is deferred until you sell or take dividends, without security inside the EU or EEA and against security elsewhere. Oslo: Up to 12 annual installments, and 70% of any dividends taken meanwhile go toward it.
No. The United Kingdom has no exit tax on departure.
Gains realized abroad are taxed at 24% if you return within 5 full tax years. After 5 full tax years of non residence the rule no longer applies.
The engine takes what you earn and what you hold, then orders every address on the board against it.
Rank the board against my position →90 seconds. No account, no payment.
The general case, ranked: Where should high earners live in 2026 · Best country to live in if you are rich · Best countries for high earners after tax · Europe · United States
Tax figures use a simplified marginal model with indicative 2026 brackets for a non-US single filer, ignore social contributions, most deductions, wealth taxes, and treaties, and are not advice. Residence rules change often. Verify before acting.