Exit tax on individuals
Emigrating individuals face tax on unrealised gains or deemed disposals when leaving the country.
Only jurisdictions with verified evidence (or a verified survey answer) appear below. Absence from this list means “not yet assessed”, not “no”.
🇦🇺Australia Yes — statutory power
Ceasing Australian tax residence is a CGT event (I1, s104-160 ITAA 1997): unrealised gains on most non-taxable-Australian-property assets are deemed disposed of on departure.
“happens if you stop being an Australian resident”
Source: ITAA 1997 s 104-160 — CGT event I1 (AustLII)Professional / legal analysis · quote machine-verified 2026-08-25
🇨🇦Canada Yes — statutory power
Leaving Canada triggers a deemed disposition of most property at fair market value — the departure tax.
“and you may have to report a capital gain (also known as departure tax)”
Source: Canada Revenue Agency — Leaving Canada (emigrants)Official source · quote machine-verified 2026-08-25
🇩🇰Denmark Yes — statutory power
Denmark applies exit taxation to residents leaving with assets (shares, options, bonds, certain pensions), with asset-specific rules.
“Exit taxation applies for individuals who have been considered as resident and tax treaty resident in Denmark”
Source: PwC Worldwide Tax Summaries — DenmarkProfessional / legal analysis · quote machine-verified 2026-08-25
🇫🇷France Yes — statutory power
Transferring tax residence out of France triggers tax on unrealised gains (plus-values latentes) for qualifying shareholders — the French exit tax.
“Si vous transférez votre domicile fiscal hors de France, vous êtes imposable, sous certaines conditions, à l'impôt sur le revenu et aux prélèvements sociaux au titre de vos plus-values latentes”
Source: impots.gouv.fr — Je quitte la France, suis-je concerné par l'Exit Tax ?Official source · quote machine-verified 2026-08-25
🇩🇪Germany Yes — statutory power
Germany's Wegzugsbesteuerung (§6 AStG) deems a disposal of substantial shareholdings when unlimited tax liability ends by moving away.
“die Beendigung der unbeschränkten Steuerpflicht infolge der Aufgabe des Wohnsitzes oder des gewöhnlichen Aufenthalts”
Source: §6 AStG — Wegzugsbesteuerung (gesetze-im-internet.de)Official source · quote machine-verified 2026-08-25
🇮🇱Israel Yes — statutory power
An exit/departure tax applies to individuals leaving Israel (PwC Worldwide Tax Summaries).
“When an Israeli tax resident ceases to be an Israeli resident for tax purposes, the individual's assets shall be deemed to have been sold one day before the individual ceased being an Israeli resident.”
Source: PwC Worldwide Tax Summaries — IsraelProfessional / legal analysis · quote machine-verified 2026-08-25
🇰🇷Korea, Rep. Yes — statutory power
An exit/departure tax applies to individuals leaving Korea, Republic of (PwC Worldwide Tax Summaries).
“An exit tax applies to Korean residents who leave Korea for reasons such as immigration to a foreign country, provided certain conditions are met, including a minimum five-year residency period and classification as a large shareholder under the Individual Income Tax Law.”
Source: PwC Worldwide Tax Summaries — Korea, Republic ofProfessional / legal analysis · quote machine-verified 2026-08-25
🇳🇴Norway Yes — statutory power
Norway's exit tax applies to individuals ceasing Norwegian tax residence with latent share gains above NOK 3 million; payable at once, in instalments over 12 years, or deferred with interest.
“The exit taxation rules stipulate that if an individual is no longer considered a tax resident of Norway”
Source: PwC Worldwide Tax Summaries — NorwayProfessional / legal analysis · quote machine-verified 2026-08-25
🇵🇹Portugal Yes — statutory power
An exit/departure tax applies to individuals leaving Portugal (PwC Worldwide Tax Summaries).
“Both the termination of the (self-employment) activity and the cease of Portuguese residency are equivalent to transfers for consideration (exit tax).”
Source: PwC Worldwide Tax Summaries — PortugalProfessional / legal analysis · quote machine-verified 2026-08-25
🇺🇸United States Yes — statutory power
An expatriation tax applies to covered US citizens who renounce citizenship and to long-term residents who end residency (IRC 877/877A).
“The expatriation tax provisions under Internal Revenue Code (IRC) sections 877 and 877A apply to U.S. citizens who have renounced their citizenship and long-term residents (as defined in IRC 877(e)) who have ended their U.S. resident status for federal tax purposes.”
Source: IRS — Expatriation taxOfficial source · quote machine-verified 2026-08-25
🇬🇧United Kingdom Partial / committed
No general exit charge on emigration, but gains realised during a period of temporary non-residence (5 years or less) are taxed in the year of return (HS278).
“Mr Smith will be chargeable on this gain in the tax year of return to sole UK residence (2024 to 2025) on the gain of £35,000.”
Source: GOV.UK — HS278 Temporary non-residents and Capital Gains TaxOfficial source · quote machine-verified 2026-08-25