US Citizenship Renunciation Fee in 2026: What It Costs and What Else to Expect

The US citizenship renunciation fee is $450 as of April 13, 2026. That is the amount the U.S. Department of State now charges to process a request for a Certificate of Loss of Nationality (CLN), down from $2,350. The fee covers consular administrative processing only. It does not cover U.S. taxes, any exit tax, travel to an embassy or consulate, or professional help with your final tax filings. Because renunciation is generally irrevocable, the fee is just one piece of a much larger decision.

What Is the US Citizenship Renunciation Fee in 2026?

The fee is the State Department’s charge for administrative processing of a request for a Certificate of Loss of Nationality. It appears as Item 8 in the Schedule of Fees for Consular Services. Anyone who formally renounces before a consular officer pays it, and it also applies to CLN requests based on other expatriating acts, such as voluntarily naturalizing abroad with the intent to give up U.S. citizenship.

How the Fee Changed

The State Department introduced the renunciation fee in 2010 at $450. In 2014 it issued an interim rule raising the fee to $2,350, and it finalized that increase in 2015, citing the real cost of the work. On March 13, 2026, the Department published a final rule in the Federal Register that returns the fee to $450. The rule takes effect 30 days after publication, which makes the date April 13, 2026. Some early news coverage described the change as immediate, but the rule itself sets the 30-day effective date.

The Department called the cut a policy decision to ease the cost burden on people who request a CLN. It also said $450 still recovers only a fraction of what the service costs the government, and it estimates roughly 4,661 requests a year. It declined to make the change retroactive.

What the Fee Covers

The fee pays for the government’s administrative work on your request: the consular interviews, review of your file by the Department’s Office of American Citizen Services in Washington, and preparation of the CLN. It does not include any tax you owe the IRS, and it is separate from the cost of getting to a consulate.

Is the Fee Refundable or Waivable?

Plan on it being non-refundable and non-waivable. The final rule says consular fees are refunded only when a collection was erroneous under applicable law (22 CFR 22.6). The Department used that reasoning to refuse refunds to people who had paid $2,350 before the cut. It also rejected proposals for a tiered fee or a waiver for people with few U.S. ties, saying processing costs the same for everyone. Confirm accepted payment methods and timing with your specific post.

US Citizenship Renunciation Cost: What Else You May Pay

The $450 is the only government charge tied to the CLN, but it is rarely the whole bill. A realistic budget looks at these categories, and the amounts vary widely from person to person:

• Travel: getting to the embassy or consulate, sometimes more than once. The process involves two interviews, and the oath must be taken in person.
• Tax preparation: your final U.S. return and Form 8854, often prepared with a cross-border tax professional.
• Catching up on filings: if you have missed U.S. returns, you may need to resolve them before you can certify compliance.
• Legal and tax advice: many people consult an attorney or CPA before starting.
• Exit tax: a possible tax liability if you are a covered expatriate. This can dwarf every other item.
• Other nationality costs: fees to acquire or document another citizenship, if you need one.

US Citizenship Renunciation Requirements

U.S. law sets a short list of core conditions. Under Section 349(a)(5) of the Immigration and Nationality Act (INA), you must make a formal renunciation of nationality before a U.S. diplomatic or consular officer in a foreign country, in the form the Secretary of State prescribes. In practice, that means:

• You are a U.S. citizen (or national) who is old enough and mentally competent to understand the act.
• You act voluntarily and with the intent to relinquish U.S. nationality.
• You appear in person outside the United States. You cannot renounce at a U.S. post inside the country.
• You review the State Department’s information on loss of nationality, complete the required forms, and attend two interviews, at least one in person.
• You take the oath of renunciation before the officer.

Statelessness and Future Travel to the U.S.

The State Department does not bar someone from renouncing without another nationality, but officers warn about the consequences of becoming stateless. Renunciation also ends your right to enter the United States as a citizen. A former citizen needs a visa or eligibility for a travel program such as the Visa Waiver Program, and federal law (INA 212(a)(10)(E)) allows an inadmissibility finding for someone determined to have renounced to avoid taxation.

The Renouncing US Citizenship Process, Step by Step

Posts run their own scheduling, so details differ by location. The overall renouncing US citizenship process follows this path:

1. Research and get advice. Understand the tax and immigration consequences before you commit.
2. Contact your embassy or consulate. Request information and book a US citizenship renunciation appointment. Check the post’s website first, since many publish their own instructions.
3. Complete the forms. Fill out the Department’s loss of nationality questionnaire and attestations, discussed below.
4. Attend the first interview. The officer explains the consequences and confirms you understand them. The Department expects a period for reflection.
5. Attend the second interview and take the oath. You swear or affirm the oath before the officer, sign the forms, and pay the fee as your post directs. If you hold a U.S. passport, expect to be asked to surrender it.
6. Wait for Washington’s decision. The post sends your file to the Department of State, which decides whether to approve.
7. Receive the CLN. Once approved, the post prepares and issues your Certificate of Loss of Nationality.
8. Handle your tax filings. File your final return and Form 8854 for the year of expatriation.

The Embassy or Consulate Appointment

Bring your U.S. passport, other identity documents, and evidence of U.S. citizenship such as a birth certificate or naturalization certificate. If you hold another nationality, bring proof of it. Appointment wait times vary, and some posts book weeks or months ahead. In its 2026 rule, the Department said it still requires in-person appearance for CLN services, so videoconference renunciation is not generally available.

US Citizenship Renunciation Form

The central US citizenship renunciation form is DS-4079, Questionnaire: Loss of Nationality; Attestations. According to the Department, the revised DS-4079 incorporates most of the other required forms, including the oath (formerly DS-4080) and the statement of understanding (formerly DS-4081). Older guidance lists additional forms such as DS-4082 and DS-4083, so follow the exact document list your post provides. Do not rely on third-party templates.

Certificate of Loss of Nationality (CLN)

A Certificate of Loss of Nationality is the State Department’s official record that you lost U.S. citizenship. Under INA Section 358, renunciation does not result in expatriation until the Department approves a CLN. The consular officer takes your oath, but the decision belongs to the Department in Washington.

Processing times vary by post and caseload, and often run from several weeks to several months. Keep your CLN safe. You may need it for immigration applications, banking, and your IRS filings.

CLN Fee vs. Other Government Charges

When people search for the Certificate of Loss of Nationality fee, they mean the same $450 described above. The CLN fee is unrelated to IRS filing costs, and the State Department does not collect any tax.

US Citizenship Renunciation Tax Implications

Renouncing citizenship does not erase your tax history. Several IRS rules apply, and they are the part of the process that surprises people most often.

IRS Form 8854: The Expatriation Statement

Form 8854, the Initial and Annual Expatriation Statement, is an IRS form, not a State Department form. Expatriates generally file it with their income tax return for the year of expatriation. On it, you certify that you complied with your U.S. federal tax obligations for the five preceding tax years, and you report information the IRS uses to decide whether you are a covered expatriate. The IRS instructions describe penalties for failing to file, so read them closely or ask a professional. Some former citizens must also file annually after expatriating if they owe deferred exit tax or have deferred items.

Covered Expatriate Rules

Under Internal Revenue Code Section 877A, you are a covered expatriate if you meet any one of these three tests. The 2026 figures come from IRS inflation adjustments in Rev. Proc. 2025-32:

Test	2026 threshold
Net worth	$2 million or more on the expatriation date
Average annual net income tax liability	More than $211,000 for the five tax years before expatriation
Tax compliance	Failure to certify five years of U.S. federal tax compliance on Form 8854

US Expatriation Tax Rules and the Exit Tax

The exit tax is the common name for the rules in Section 877A. A covered expatriate is treated as if they sold all worldwide property for fair market value the day before expatriation. Net gain above an inflation-adjusted exclusion, $910,000 for 2026, becomes taxable. Special rules apply to deferred compensation, certain retirement accounts, and trusts, and in some cases you can elect to defer payment by providing security to the IRS.

If you are not a covered expatriate, the deemed-sale exit tax does not apply, but you still must file the final return and Form 8854.

Other Tax Points to Know

• Final return: the year you expatriate is typically a dual-status year, so your filing is more complex than a standard return.
• Gifts and bequests: Section 2801 can impose a tax on U.S. citizens and residents who receive gifts or bequests from covered expatriates.
• Past noncompliance: the IRS has published relief procedures for certain former citizens with limited noncompliance. Eligibility is narrow, so get professional guidance.
• Foreign tax rules: your country of residence has its own rules, which may change after you lose U.S. status.

Can You Reverse a Renunciation?

Generally, no. The State Department treats an approved loss of nationality as final and irrevocable. The exceptions are narrow: INA Section 351(b), which addresses certain people who lost nationality as minors, and a successful administrative or judicial appeal. In most cases, someone who wants U.S. citizenship again would have to qualify through the ordinary immigration and naturalization process, which has no guaranteed outcome. Given that, many people spend more time on planning than on paperwork.

Frequently Asked Questions

How much is the US citizenship renunciation fee in 2026?

The State Department’s fee for processing a Certificate of Loss of Nationality is $450, effective April 13, 2026. It dropped from $2,350, which had applied since 2014. The fee covers consular administrative processing only. It doesn’t include taxes, travel, professional fees, or any exit tax.

Is the US citizenship renunciation fee refundable?

Plan on it being non-refundable. The State Department’s final rule allows refunds of consular fees only when a collection was erroneous under applicable law, and it declined to refund people who had paid the earlier $2,350 fee. Confirm payment rules and accepted methods with your specific embassy or consulate before your appointment.

What is the total cost of renouncing US citizenship?

The State Department fee is $450, but your total cost can be higher. Add travel to a consulate, professional tax preparation for your final return and Form 8854, any legal advice, and possible exit tax if you’re a covered expatriate. Those amounts vary widely by case, so the fee alone is rarely the full picture.

Can I renounce US citizenship from inside the United States?

Generally no. Under INA 349(a)(5), the standard route is an oath before a U.S. diplomatic or consular officer in a foreign country. The statute also contains a separate written-renunciation provision, INA 349(a)(6), that applies only during wartime with Attorney General approval.

What is a Certificate of Loss of Nationality?

A Certificate of Loss of Nationality is the State Department’s official record that a person has lost U.S. citizenship. Under INA 358, renunciation doesn’t take effect until the Department approves a CLN in Washington. The consular officer takes your oath, but the decision to approve rests with the Department.

Who is a covered expatriate?

A covered expatriate is a former citizen who meets at least one IRS test: net worth of $2 million or more, average annual net income tax liability above $211,000 for 2026 expatriations, or failure to certify five years of U.S. federal tax compliance on Form 8854. Covered status can trigger the exit tax under Section 877A.

Is the exit tax part of the renunciation fee?

No. The exit tax is an IRS matter under Internal Revenue Code Section 877A, separate from the State Department’s $450 processing fee. It applies only to covered expatriates, who are treated as having sold their worldwide property the day before expatriation. Gain above the indexed exclusion, $910,000 for 2026, is taxed.

Can renunciation be reversed?

Generally no. The State Department treats an approved loss of nationality as final and irrevocable, except under INA 351(b), a narrow provision for some people who lost nationality as minors, or through a successful appeal. Anyone wanting U.S. citizenship again would typically have to qualify through ordinary immigration channels.

Do I need an appointment to renounce US citizenship?

Yes. You contact the U.S. embassy or consulate to request one. The State Department describes a process with two interviews with a consular officer, at least one in person, plus required forms and an in-person oath. Appointment availability and local procedures vary by post, so check your embassy’s website early.

Conclusion

The US citizenship renunciation fee is now $450, a sharp drop from $2,350, but the fee is the smallest and simplest part of the decision. The larger questions are tax compliance, covered expatriate status, the exit tax, and the fact that you generally cannot undo the result. Take time to confirm your facts with official sources, and build a realistic timeline that includes the consular interviews, the Department’s review, and your IRS filings.

At Orange Law, we publish educational resources like this one to help people understand how U.S. citizenship and immigration rules work. If you want to talk through how these rules may relate to your situation, attorney Karan Joshi and the Orange Law team can help you understand your options. Every case is different, and nothing here guarantees a particular outcome.