Exit tax · Toronto

Leaving Toronto.

Departure tax. Canada deems most assets sold at fair market value the day you cease residence and taxes half the gain at your marginal rate, about 26.8% of the gain at the top Ontario bracket. Canadian real estate and registered plans are excluded.

Rate on unrealized gains27%on the gain accrued to the day you leave
DeferralSee below
Addresses with no capital gains tax36of the 100 on the board
TriggerLoss of tax residencethe date is tested, keep the evidence

What the charge looks like on your number.

Gain accrued at departureExit charge at 27%Kept
$1M$268K$732K
$5M$1.3M$3.7M
$20M$5.4M$14.6M

Flat application of the headline rate to the gain. Exemptions, thresholds, and the timing of the sale change the figure, which is what the Dossier models on your profile.

Deferral.

Payment can be deferred with security posted until the actual sale.

Where a later sale goes untaxed.

🇦🇪 Abu DhabiUAE · effective tax 0% on $1M🇰🇳 Basseterre (St Kitts)St Kitts and Nevis · effective tax 0% on $1M🇵🇫 Bora BoraFrench Polynesia · effective tax 0% on $1M🇦🇪 DubaiUAE · effective tax 0% on $1M🇨🇭 GenevaSwitzerland · effective tax 36% on $1M🇰🇾 George Town (Grand Cayman)Cayman Islands · effective tax 0% on $1M🇬🇮 GibraltarGibraltar · effective tax 21% on $1M🇲🇺 Grand Baie (Mauritius)Mauritius · effective tax 20% on $1M🇨🇭 GstaadSwitzerland · effective tax 36% on $1M🇫🇷 Gustavia (St Barths)St Barths · effective tax 0% on $1M🇧🇲 Hamilton (Bermuda)Bermuda · effective tax 9% on $1M🇧🇧 Holetown (Barbados)Barbados · effective tax 28% on $1M🇭🇰 Hong KongHong Kong SAR · effective tax 16% on $1M🇯🇪 Jersey (Channel Islands)Jersey · effective tax 20% on $1M🇨🇾 Limassol (Cyprus)Cyprus · effective tax 34% on $1M🇨🇭 LucerneSwitzerland · effective tax 32% on $1M🇨🇭 Lugano (Switzerland)Switzerland · effective tax 32% on $1M🇲🇨 MonacoMonaco · effective tax 0% on $1M🇨🇭 Montreux (Switzerland)Switzerland · effective tax 36% on $1M🇧🇸 Nassau (Bahamas)Bahamas · effective tax 0% on $1M🇵🇦 Panama City (Panama)Panama · effective tax 0% on $1M🇨🇿 PragueCzech Republic · effective tax 22% on $1M🇹🇨 Providenciales (Turks and Caicos)Turks and Caicos · effective tax 0% on $1M🇺🇾 Punta del Este (Uruguay)Uruguay · effective tax 0% on $1M🇳🇿 Queenstown (New Zealand)New Zealand · effective tax 38% on $1M🇵🇷 San Juan (Puerto Rico)Puerto Rico · effective tax 4% on $1M🇸🇬 SingaporeSingapore · effective tax 21% on $1M🇬🇩 St George's (Grenada)Grenada · effective tax 0% on $1M🇦🇬 St John's (Antigua)Antigua and Barbuda · effective tax 0% on $1M🇨🇭 St. MoritzSwitzerland · effective tax 32% on $1M🇦🇮 The Valley (Anguilla)Anguilla · effective tax 0% on $1M🇱🇮 Vaduz (Liechtenstein)Liechtenstein · effective tax 17% on $1M🇨🇭 Verbier (Switzerland)Switzerland · effective tax 32% on $1M🇨🇭 ZermattSwitzerland · effective tax 32% on $1M🇨🇭 ZugSwitzerland · effective tax 20% on $1M🇨🇭 ZurichSwitzerland · effective tax 32% on $1M

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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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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.