None, for the move itself. What people call a state exit tax is income tax withheld when a former resident later sells the house, and in California a wealth tax on the November 2026 ballot.
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, Which states have an exit tax? 2026, patrician.ch/answers/states-with-an-exit-tax/, September 2026.
| State | On the move itself | Held at closing when a nonresident sells | Form |
|---|---|---|---|
| California | Nothing. Proposition 40 is on the November 3, 2026 ballot | 3 1/3% of the sale price, or 12.3% of the gain by election | FTB Form 593 |
| New Jersey | Nothing | 10.75% of the gain or 2% of the price, whichever is greater, plus the seller-paid graduated fee of 1% to 3.5% on sales above $1,000,000 | GIT/REP-1 |
| New York | Nothing | 10.9% of the gain | IT-2663 (IT-2664 for a co-op) |
| Maryland | Nothing | 8.75% of the net proceeds, 8.25% for an entity | MW506NRS |
| Massachusetts | Nothing | 4% of the gross price, plus 4% on the part above $1,107,750, on sales of $1,000,000 or more | Form NRW |
Sources: Franchise Tax Board, 2026 instructions for Form 593. N.J.S.A. 54A:8-8 to 8-10, P.L. 2025, c.69. NY Tax Law section 663, 2026 Form IT-2663. Comptroller of Maryland Tax Alert, April 13, 2026. 830 CMR 62B.2.4, from November 1, 2025. Each is a prepayment of income tax, reconciled on the nonresident return for the year of sale, not a separate tax. Exemptions exist in every state, the sale of a principal residence whose gain is excluded being the common one.
The American addresses on the board with no state income tax, on $1,000,000 of income for a single filer.
California · New Jersey · New York · Maryland · Massachusetts · Renouncing US citizenship · Where a high earner should live in the US · Exit tax by country
None charges a tax for moving out.
New Jersey, New York, Maryland, California and Massachusetts withhold income tax at closing when a nonresident sells local real estate, which is what the phrase usually means.
Yes, on income sourced in that state: rent and gains on real estate there, a business there, and pay for work done there.
In the year you leave you file a part-year return, taxed as a resident up to the move.
Not an exit tax. Proposition 40, on the November 3, 2026 ballot, is a one-time tax of up to 5% on billionaires resident on January 1, 2026.
On the board, Florida and Texas.
Each American address there keeps $674K of $1,000,000 after federal tax.
The engine takes what you earn and what you hold, then orders every address on the board against it.
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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 · Americans moving abroad · Tax calculator · Keep Index 2026
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.