{ "name": "expatriationtaxcalculator.com Departure Tax by Country", "title": "Departure Tax by Country", "url": "https://expatriationtaxcalculator.com/datasets/departure-tax-by-country/", "csv": "https://expatriationtaxcalculator.com/datasets/departure-tax-by-country.csv", "markdown": "https://expatriationtaxcalculator.com/datasets/departure-tax-by-country/index.md", "computed_at": "2026-11-08", "license": "https://expatriationtaxcalculator.com/terms", "headline": "The Departure Tax by Country carries 5 published figures read from 2 sources' own pages, from 16 to 365 day, read 7 November 2026.", "quotes": [ "The Departure Tax by Country carries 5 published figures read from 2 sources' own pages, from 16 to 365 day, read 7 November 2026.", "4 of the 13 named sources read in full publish a figure; 9 publish none, read 7 November 2026.", "Departure Tax by Country, jurisdiction Canada, deemed disposition exemption: median 60 month across 1 source, read 7 November 2026.", "Departure Tax by Country, jurisdiction United Kingdom, split year step: median 183 day across 1 source, read 7 November 2026.", "Departure Tax by Country, jurisdiction United Kingdom, first automatic overseas test: median 16 day across 1 source, read 7 November 2026.", "Departure Tax by Country, jurisdiction United Kingdom, second automatic overseas test: median 46 day across 1 source, read 7 November 2026.", "Departure Tax by Country, jurisdiction United Kingdom, third automatic overseas test: median 91 day across 1 source, read 7 November 2026.", "Departure Tax by Country, jurisdiction Australia, rate (CGT discount on deemed disposal at departure): median 50 percent across 1 source, read 7 November 2026.", "Departure Tax by Country, jurisdiction Australia, base (taxable Australian property excluded from deemed disposal: principal asset test look-back): median 365 day across 1 source, read 7 November 2026.", "Departure Tax by Country, jurisdiction Australia, base (taxable Australian property excluded from deemed disposal: non-portfolio interest test): median 10 percent across 1 source, read 7 November 2026." ], "citation": "\"expatriationtaxcalculator.com Departure Tax by Country\", updated 2026-11-08, https://expatriationtaxcalculator.com/datasets/departure-tax-by-country/.", "changed_since": null, "national": { "unit": "day", "n": 5, "median": 91, "min": 16, "max": 365, "p25": 31, "p75": 274, "mean": 140.2, "units": { "%": 2, "day": 5, "month": 1 }, "published_sources": 4, "named_sources": 13, "read_sources": 13, "not_published": 9, "published_share": 0.308 }, "by_axis": { "jurisdiction": { "Canada, deemed disposition exemption": { "month": { "n": 1, "median": 60, "min": 60, "max": 60, "p25": 60, "p75": 60, "mean": 60 } }, "United Kingdom, split year step": { "day": { "n": 1, "median": 183, "min": 183, "max": 183, "p25": 183, "p75": 183, "mean": 183 } }, "United Kingdom, first automatic overseas test": { "day": { "n": 1, "median": 16, "min": 16, "max": 16, "p25": 16, "p75": 16, "mean": 16 } }, "United Kingdom, second automatic overseas test": { "day": { "n": 1, "median": 46, "min": 46, "max": 46, "p25": 46, "p75": 46, "mean": 46 } }, "United Kingdom, third automatic overseas test": { "day": { "n": 1, "median": 91, "min": 91, "max": 91, "p25": 91, "p75": 91, "mean": 91 } }, "Australia, rate (CGT discount on deemed disposal at departure)": { "%": { "n": 1, "median": 50, "min": 50, "max": 50, "p25": 50, "p75": 50, "mean": 50 } }, "Australia, base (taxable Australian property excluded from deemed disposal: principal asset test look-back)": { "day": { "n": 1, "median": 365, "min": 365, "max": 365, "p25": 365, "p75": 365, "mean": 365 } }, "Australia, base (taxable Australian property excluded from deemed disposal: non-portfolio interest test)": { "%": { "n": 1, "median": 10, "min": 10, "max": 10, "p25": 10, "p75": 10, "mean": 10 } } } }, "rows": [ { "source": "Canada Revenue Agency: Dispositions of property for emigrants of Canada", "url": "https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/individuals-leaving-entering-canada-non-residents/dispositions-property.html", "figure": "60 months", "value": 60, "unit": "month", "vat": null, "axis": { "jurisdiction": "Canada, deemed disposition exemption" }, "retrieved_at": "2026-11-07", "quote": "property you owned when you last became a resident of Canada (or property you inherited afterward) if you were an individual who was a resident of Canada for 60 months or less during the 10-year period before you emigrated and you are not a trust", "source_class": "primary-government", "text_sha256": "ef1e151706962164251686c80c60433779345867ac5390c418cc82983ee179c7" }, { "source": "HMRC: RDR3 Statutory Residence Test guidance note", "url": "https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt/guidance-note-for-statutory-residence-test-srt-rdr3", "figure": "183 days", "value": 183, "unit": "day", "vat": null, "axis": { "jurisdiction": "United Kingdom, split year step" }, "retrieved_at": "2026-11-07", "quote": "If you’ve been in the UK for less than 183 days in the tax year go to step 2.", "source_class": "primary-government", "text_sha256": "208735ccdf090e3ef99e9e71d3786c28e564d78f5dfb0e77864f463af2a33fcb" }, { "source": "HMRC: RDR3 Statutory Residence Test guidance note", "url": "https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt/guidance-note-for-statutory-residence-test-srt-rdr3", "figure": "16 days", "value": 16, "unit": "day", "vat": null, "axis": { "jurisdiction": "United Kingdom, first automatic overseas test" }, "retrieved_at": "2026-11-07", "quote": "You’ll be non-UK resident for the tax year if you were resident in the UK for one or more of the 3 tax years before the current tax year, and you spend fewer than 16 days in the UK in the tax year.", "source_class": "primary-government", "text_sha256": "208735ccdf090e3ef99e9e71d3786c28e564d78f5dfb0e77864f463af2a33fcb" }, { "source": "HMRC: RDR3 Statutory Residence Test guidance note", "url": "https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt/guidance-note-for-statutory-residence-test-srt-rdr3", "figure": "46 days", "value": 46, "unit": "day", "vat": null, "axis": { "jurisdiction": "United Kingdom, second automatic overseas test" }, "retrieved_at": "2026-11-07", "quote": "You’ll be non-UK resident for the tax year if you were resident in the UK for none of the 3 tax years before the current tax year, and spend fewer than 46 days in the UK in the tax year.", "source_class": "primary-government", "text_sha256": "208735ccdf090e3ef99e9e71d3786c28e564d78f5dfb0e77864f463af2a33fcb" }, { "source": "HMRC: RDR3 Statutory Residence Test guidance note", "url": "https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt/guidance-note-for-statutory-residence-test-srt-rdr3", "figure": "91 days", "value": 91, "unit": "day", "vat": null, "axis": { "jurisdiction": "United Kingdom, third automatic overseas test" }, "retrieved_at": "2026-11-07", "quote": "you spend fewer than 91 days in the UK in the tax year", "source_class": "primary-government", "text_sha256": "208735ccdf090e3ef99e9e71d3786c28e564d78f5dfb0e77864f463af2a33fcb" }, { "source": "Australian Taxation Office: How changing residency affects CGT", "url": "https://www.ato.gov.au/individuals-and-families/investments-and-assets/capital-gains-tax/foreign-residents-and-capital-gains-tax/how-changing-residency-affects-cgt", "figure": "50%", "value": 50, "unit": "%", "vat": null, "axis": { "jurisdiction": "Australia, rate (CGT discount on deemed disposal at departure)" }, "retrieved_at": "2026-11-07", "quote": "If you have assets that are not taxable Australian property that you are taken to dispose of when you stop being an Australian resident, you can claim the full 50% CGT discount if you have always been an Australian resident while owning the asset.", "source_class": "primary-government", "text_sha256": "a329019098da3d912135fdca23e9d5b05ac347763eb65dfb101eaf5ae38b1403" }, { "source": "Australian Taxation Office: Taxable Australian property", "url": "https://www.ato.gov.au/individuals-and-families/investments-and-assets/capital-gains-tax/foreign-residents-and-capital-gains-tax/taxable-australian-property", "figure": "365 days", "value": 365, "unit": "day", "vat": null, "axis": { "jurisdiction": "Australia, base (taxable Australian property excluded from deemed disposal: principal asset test look-back)" }, "retrieved_at": "2026-11-07", "quote": "the market value of the assets of that entity is mainly attributable to Australian real property at any time in the 365 days immediately before disposal – this is called the 'principal asset test'.", "source_class": "primary-government", "text_sha256": "f17c0f4e7df8dd9305d268ad0b7d94958cb3bc5169c751b3c43309af0ddb9362" }, { "source": "Australian Taxation Office: Taxable Australian property", "url": "https://www.ato.gov.au/individuals-and-families/investments-and-assets/capital-gains-tax/foreign-residents-and-capital-gains-tax/taxable-australian-property", "figure": "10%", "value": 10, "unit": "%", "vat": null, "axis": { "jurisdiction": "Australia, base (taxable Australian property excluded from deemed disposal: non-portfolio interest test)" }, "retrieved_at": "2026-11-07", "quote": "tralian real property if both the following are true: you and your associates together own 10% or more of another entity, whether Australian or foreign – this is called the 'non-portfolio interest test' the market value of the assets of that entity is mainly attributable to Australian real property at any time in the 365 days immediately before disposal – this is called the 'principal asset test'.", "source_class": "primary-government", "text_sha256": "f17c0f4e7df8dd9305d268ad0b7d94958cb3bc5169c751b3c43309af0ddb9362" } ], "not_published": [ { "source": "Canada Revenue Agency: Form T1243, Deemed Disposition of Property by an Emigrant of Canada", "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/t1243.html", "retrieved_at": "2026-09-19", "reason": "read in full and no accepted figure on the page" }, { "source": "Canada Revenue Agency: Form T1244, Election to defer payment of tax on income relating to the deemed disposition of property", "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/t1244.html", "retrieved_at": "2026-09-19", "reason": "read in full and no accepted figure on the page" }, { "source": "Gesetze im Internet: § 6 AStG, Besteuerung des Vermögenszuwachses", "url": "https://www.gesetze-im-internet.de/astg/__6.html", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "Bundesfinanzministerium: Wegzugsbesteuerung nach § 6 AStG (BMF-Schreiben)", "url": "https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Internationales_Steuerrecht/Allgemeine_Informationen/2025-04-22-Wegzugsbesteuerung.html", "retrieved_at": "2026-10-03", "reason": "read in full and no accepted figure on the page" }, { "source": "Belastingdienst: Conserverende aanslag bij emigratie", "url": "https://www.belastingdienst.nl/wps/wcm/connect/nl/buitenland/content/conserverende-aanslag-bij-emigratie", "retrieved_at": "2026-10-03", "reason": "read in full and no accepted figure on the page" }, { "source": "Skatteetaten: Exit tax", "url": "https://www.skatteetaten.no/en/person/taxes/get-the-taxes-right/abroad/exit-tax/", "retrieved_at": "2026-10-24", "reason": "read in full and no accepted figure on the page" }, { "source": "Skatteetaten: Tax emigration - cessation of tax liability", "url": "https://www.skatteetaten.no/en/person/taxes/get-the-taxes-right/abroad/tax-emigration/", "retrieved_at": "2026-11-07", "reason": "read in full and no accepted figure on the page" }, { "source": "HMRC: HS278 Temporary non-residents and Capital Gains Tax", "url": "https://www.gov.uk/government/publications/temporary-non-residents-and-capital-gains-tax-hs278-self-assessment-helpsheet/hs278-temporary-non-residents-and-capital-gains-tax-2024", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "National Tax Agency (Japan): No.1478 国外転出時課税制度 (taxation on departure)", "url": "https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1478.htm", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" } ], "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/individuals-leaving-entering-canada-non-residents/dispositions-property.html", "label": "Canada Revenue Agency: Dispositions of property for emigrants of Canada", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/t1243.html", "label": "Canada Revenue Agency: Form T1243, Deemed Disposition of Property by an Emigrant of Canada", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/t1244.html", "label": "Canada Revenue Agency: Form T1244, Election to defer payment of tax on income relating to the deemed disposition of property", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ato.gov.au/individuals-and-families/investments-and-assets/capital-gains-tax/foreign-residents-and-capital-gains-tax/how-changing-residency-affects-cgt", "label": "Australian Taxation Office: How changing residency affects CGT", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ato.gov.au/individuals-and-families/investments-and-assets/capital-gains-tax/foreign-residents-and-capital-gains-tax/taxable-australian-property", "label": "Australian Taxation Office: Taxable Australian property", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gesetze-im-internet.de/astg/__6.html", "label": "Gesetze im Internet: § 6 AStG, Besteuerung des Vermögenszuwachses", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Internationales_Steuerrecht/Allgemeine_Informationen/2025-04-22-Wegzugsbesteuerung.html", "label": "Bundesfinanzministerium: Wegzugsbesteuerung nach § 6 AStG (BMF-Schreiben)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.belastingdienst.nl/wps/wcm/connect/nl/buitenland/content/conserverende-aanslag-bij-emigratie", "label": "Belastingdienst: Conserverende aanslag bij emigratie", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.skatteetaten.no/en/person/taxes/get-the-taxes-right/abroad/exit-tax/", "label": "Skatteetaten: Exit tax", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.skatteetaten.no/en/person/taxes/get-the-taxes-right/abroad/tax-emigration/", "label": "Skatteetaten: Tax emigration - cessation of tax liability", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt/guidance-note-for-statutory-residence-test-srt-rdr3", "label": "HMRC: RDR3 Statutory Residence Test guidance note", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/publications/temporary-non-residents-and-capital-gains-tax-hs278-self-assessment-helpsheet/hs278-temporary-non-residents-and-capital-gains-tax-2024", "label": "HMRC: HS278 Temporary non-residents and Capital Gains Tax", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1478.htm", "label": "National Tax Agency (Japan): No.1478 国外転出時課税制度 (taxation on departure)", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 4 of the 13 named sources that could be read published a usable figure; 9 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in day (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 5 figures, never sentences; 16 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per jurisdiction carrying the same seven columns - trigger, asset base, exemptions, threshold, rate, deferral and its security, and the clawback on return - each quoted from that country's own tax authority or law portal with its effective date. No authority publishes anyone else's column, and the cross-country comparison is the figure: which regimes charge at departure versus on a later sale, which set a threshold and at what level in one currency, and where the same portfolio is cheapest to leave from. Changed-since is real here, because three of the seven have moved in the last four years.", "embed": "

16 to 365 day

5 published figures, Departure Tax by Country, across 2 sources, read 7 November 2026

Source: expatriationtaxcalculator.com Departure Tax by Country
" }