Media type · Ceasing tax residence, in some countries
Exit tax
A charge on unrealised gains or deferred income when tax residence ends.
Key facts
| Trigger | Ceasing tax residence, in some countries |
|---|---|
| Covers | Unrealised gains or deferred income |
| Relief | Deferral or instalments may exist |
| Depends on | Assets, residence history, treaty |
| Check before moving | National rules and advice |
Why leaving can create a tax bill
A country that has deferred tax on gains may collect it when the right to tax the person ends. The charge is often based on the value at the date residence ceases.
Not every country has an exit tax, and those that do define the assets and thresholds differently. A move planned without checking can produce a liability at the worst moment.
Frequently asked questions
Does every country charge an exit tax?
No. It is a national rule adopted by some countries, with its own scope and thresholds.
Can payment be deferred?
Some systems allow deferral, instalments or relief on later sale, subject to conditions and sometimes security.