Departure tax (exit tax)
Tax on certain unrealized gains imposed when you cease to be a tax resident. Used by Canada, Australia, France (within EU), Japan, and others.
When you cease to be a tax resident, some countries treat you as having sold most non-real-property assets at fair market value. Capital gains are realized and taxable in your final return. Canada's departure tax applies to stocks, mutual funds, crypto, and most other capital property (Canadian real property, RRSPs, and certain personal-use property are excluded). Australia, France (transfers outside EU/EEA), Japan, and other countries have similar regimes. The US has its own version under IRC § 877A for 'covered expatriates.'
Related terms
Domicile
Your true, fixed, and permanent home, the place where, when absent, you intend to return. Not the same as residency.
Declaration of Domicile
A sworn statement filed with a Florida county clerk declaring Florida as your permanent home. ~$10, dated public record, central to FL domicile defenses.
FEIE (Foreign Earned Income Exclusion)
An IRS exclusion of up to ~$130K (2026) of foreign earned income for Americans abroad, requiring either Bona Fide Residence or the 330-day Physical Presence.
Convenience of employer rule
A state rule taxing non-resident remote workers as though the work happened in the employer's state. Used by NY, NJ, NE, PA, DE, AR and OR, and by CT in part.
Foyer
French tax-residency concept: the habitual home of you or your family. Triggers French residency without requiring 183 days.
Contemporaneous records
Records made at or near the time of the events they describe. In a residency audit they are far more credible than a log rebuilt at tax time.
← Browse all tax-residency terms
Track the rules these terms describe
Tax Days turns these concepts into a live day count across every US state, federal SPT, Schengen, and 200+ countries.
