Exit tax calculator 2026: what leaving 35 countries costs

Every rule comes from the tax authority or statute of the country you leave, with law firm commentary where official guidance is thin. Rates are applied flat to the whole gain, so the real bill depends on your other income that year and when each lot was bought. Published comparison research, not tax advice.

The same €1.5M portfolio on moving day.

€790,500 of gain, leaving 9 countries, after living in each long enough to be caught.

Leaving	Caught?	Bill on moving day	Deferral and how it ends
Spain	No, the line is €4M	€0	Not applicable
Netherlands	No, only 5% company stakes	€0	Not applicable
United Kingdom	No exit tax	€0	A separate rule taxes gains taken abroad on a return within 5 years
Germany, 2 ETFs	No, each fund under €500,000 paid	€0	Not applicable
Germany, 1 ETF	Yes	About €146,000	7 yearly installments, lapses if you return within 7 years
France	Yes, over €800,000	About €248,000	Deferred in the EU, canceled on units still held after 2 years
Austria	Yes, no minimum	Up to about €217,000	Units bought before 2011 exempt, EU moves can defer until sale
Canada	Yes, outside RRSP, TFSA and pensions	Up to about €212,000	Deferral until sale, later credit for foreign tax on the same gain
Australia	Yes, outside super and Australian property	Up to about €186,000	Marginal rate that year, 50% discount on assets held over 12 months
Denmark	Yes, from DKK 100,000	Up to 42% of the gain	Deferred with no interest if you file by July 1

Canada and Australia at the top tax rate on half the gain, so the bill is lower in a year with less income. Germany before church tax.

Every origin in one table: exit tax by country. Where the same wealth is kept once you have left: the Patrician.ch engine.

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Questions

The short answers.

How does the exit tax calculator work?

It treats your portfolio as sold on the day you stop being resident, the way an exit tax does, and applies the test of the country you leave: the years you lived there, the threshold measured the way that country measures it, the accounts it leaves out, and its rate.

Rates are applied flat to the whole gain, so where a country taxes in bands or at your marginal rate the figure is the ceiling. Thresholds in other currencies convert at the board's reference rates.

Which countries charge an exit tax on a portfolio?

Of the 35 countries the calculator covers, 15 can charge unrealized gains when residence ends: Canada, France, Israel, Australia, Germany, Netherlands, Norway, South Africa, Spain, Japan, Austria, Denmark, Poland, South Korea, Belgium.

Most only after a minimum stay, and several only above a threshold, which is why the same portfolio can leave one country with no bill and another with a 6 figure one.

Can the French exit tax be canceled?

Yes. The deferred tax is canceled on securities you still hold 2 years after you leave, 5 years if they were worth over €2.57M, wherever you moved.

If part is sold sooner, only the tax on the part sold falls due.

How does Germany measure the €500,000 line?

On what was paid into each fund, taken on its own. Holdings in different funds are not added together.

A second share class of the same ETF almost certainly counts as the same fund, and the line is a cliff: at €500,000 the whole gain in that fund is taxed.

Can I put this calculator on my site?

Yes, free, with the Patrician.ch credit under it. Advisory firms run it under their own brand, with a form that sends the reader's numbers to the firm.

The code for publishers is on the embed page. Firms get it with their account.

Your position, not the average

This page is the general case. Your income and passports rank all 100 differently.

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 · Rankings

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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.