More than a dozen years ago, I wrote a blog when the State Department jacked up the fee to US$ 2,350.
Wowzers! Consular Fees for Processing U.S. Citizenship Renunciations Increased More than 500% (US$2,350 Fee)
As of September 2026, the U.S. Department of State has reduced the U.S. citizenship renunciation fee from $2,350 to $450. Adjusted for inflation since the 2014 increase, $450 today is equivalent to approximately $320 in 2014 dollars — the lowest real-terms cost for renunciation in more than a decade.
This is what the updated government website provides regarding renunciation:
Overview
Relinquishment of U.S. citizenship by performing certain statutory expatriating acts, including taking the oath of renunciation, voluntarily and with the intent of relinquishing U.S. citizenship, is a personal right that cannot be exercised on a person’s behalf. For example, a person’s parent(s) or legal guardian may not take the oath of renunciation for that person. A Certificate of Loss of Nationality (CLN) approved by the Department of State is the final agency determination of loss of U.S. nationality.
NOTE: STEPS 1-4 below outline the process for requesting a CLN based on taking an oath of renunciation before a U.S. diplomatic or consular officer abroad under Immigration and Nationality Act (INA) Section 349(a)(5), 8 USC 1481(a)(5). For information on the parallel process to request a Certificate of Loss of Nationality (CLN) on the basis of the commission of another potentially expatriating act under INA 349(a)(1)-(4), 8 USC 1481(a)(1)-(4), please contact your location by selecting it below.
Oath of Renunciation of U.S. Nationality
Embassy, consulate, or office providing consular services process requests to take the oath of renunciation of U.S. citizenship. Minors, individuals who do not read or write English, individuals with mental health or cognitive disability or impairment and/or guardianship, and those for whom loss of U.S. nationality would result in statelessness are invited to contact your location to discuss taking the oath of renunciation.
Taking an oath to renounce U.S. nationality before a U.S. diplomatic or consular officer overseas is a serious and irrevocable act. Therefore, you should carefully consider and fully understand the consequences and ramifications of this act prior to your decision to begin the process.
Steps to Take
STEP 1: Review the legal requirements and consequences/ramifications of taking the oath of renunciation of U.S. citizenship.
Please read the information provided by the embassy, consulate, or office providing consular services and available online at the Department of State and Internal Revenue Service links below regarding the legal requirements for taking the oath of renunciation before beginning this process. Loss of U.S. nationality is irrevocable, and you should fully understand the consequences and ramifications before beginning this process.
For questions related to possible U.S. tax implications, please contact the Internal Revenue Service and/or review the Joint Foreign Account Tax Compliance Act (FATCA) FAQ .
For questions related to Social Security Administration (SSA) or other federal benefits, please contact your location.
Department of State and Internal Revenue Service links:
- Renunciation of U.S. Nationality
- Renunciation of U.S. Citizenship by Persons Claiming a Right of Residence in the U.S.
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- Advice About Possible Loss of U.S. Citizenship and Dual Nationality
- Advice About Possible Loss of U.S. Citizenship and Seeking Public Office in a Foreign State
- Advice About Possible Loss of U.S. Citizenship and Foreign Military Service
- Expatriation Tax Guidance
- IRS Form 8854 – Initial and Annual Expatriation Information Statement [NOTE THE COURT IN AROESTE V. UNITED STATES FOUND THE IRS FORM 8854 NOT BINDING –
- The Court agrees. In Mann Construction, Inc. v. United States, 27 F.4th 1138 (6th Cir. 2022), the court found that Notice 2007-83 failed to comply with the APA’s notice-and-comment procedure. Similarly here, because Notice 2009-85 has not been subject to a notice-and-comment procedure, it does not comply with the APA and thus is not binding. As such, Aroeste was not required to file Form 8854 with his amended returns.]
- Instructions for IRS Form 8854 (PDF 239KB)
- IRS Notice 2009-85 – Guidance for Expatriates Under Section 877A
- [See, Aroeste v. United States – where IRS Form 8854 is not binding as IRS Notice 2009-85 is invalid.]
STEP 2: Email your location to initiate the process and receive instructions. Gather and submit scanned copies of the required documents and schedule your first interview.
To schedule an initial interview, which will be conducted by telephone or in-person at the embassy, consulate, or office providing consular services, please send an email to your location. Canada, Bern, Berlin, Amsterdam, Australia (Sydney and Melbourne), Singapore, Brussels, and Paris provide electronic first interviews
Applicants should personally review all documents and prepare all forms provided by the embassy, consulate, or office providing consular services in accordance with the instructions. DO NOT SIGN ANY FORMS BEFORE YOUR FINAL INTERVIEW.
STEP 3: Schedule and attend the final interview at the embassy, consulate, or office providing consular services with all required original documents and pay the fee.
Schedule your final interview appointment according to embassy, consulate, or office providing consular services instructions. On the day of your final interview appointment, you must bring all of the original documents you previously submitted by email. You will be asked to reschedule if you do not have the required documents at the time of your final interview appointment.
Your Consular Report of Birth Abroad, and Certificate of Naturalization or Citizenship, if applicable, generally will be retained by the embassy, consulate, or office providing consular services during the remainder of the process and then returned to you. Your U.S. passport also will be retained and, if your Certificate of Loss of Nationality is approved by the Department of State, it will be canceled before it is returned to you upon your request. If you need to travel to the United States on your U.S. passport after the second interview but before the Certificate of Loss of Nationality has been approved, please so advise the embassy, consulate, or office providing consular services at the second interview.
You will meet with a consular officer for your second interview and you will be given another opportunity to review the documents that you have already filled out (but not signed) Form DS-4079, Questionnaire; Loss of United States Nationality; Attestations prior to signing them and taking the oath of renunciation.
Fee: Immediately after taking the oath of renunciation, you must pay the non-refundable current fee of US $450 for administrative processing of a request for a Certificate of Loss of Nationality. The fee is not waivable, nor is it refundable if your request for a Certificate of Loss of Nationality is denied.
Step 4: Receive the Certificate of Loss of Nationality if approved by the Department of State
The Department of State will review each request for a Certificate of Loss of Nationality to determine whether there is a legal basis to approve it. This step may take several months or more. The embassy, consulate, or office providing consular services may contact you for further information before the Department of State decides your case. The embassy,
consulate, or office providing consular services will email you if and when your request has been approved. If your request is denied, the embassy, consulate, or office providing consular services will send you an email attaching a denial letter.
NOTE: STEPS 1-4 above outline the process for requesting a CLN based on taking an oath of renunciation before a U.S. diplomatic or consular officer abroad under Immigration and Nationality Act (INA) Section 349(a)(5), 8 USC 1481(a)(5). For information on the parallel process to request a Certificate of Loss of Nationality (CLN) on the basis of the commission of another potentially expatriating act under INA 349(a)(1)-(4), 8 USC 1481(a)(1)-(4), please contact your location for inquiries.
Fees (Prices in U.S. Dollars)
Non-refundable fee of $450 USD at the time of the appointment.
What the Fee Reduction Does Not Change
The $450 consular fee covers only the State Department’s administrative processing of the renunciation appointment. It has no effect on the U.S. tax consequences of renunciation, which are governed entirely by separate federal tax law.
A U.S. citizen who renounces citizenship in 2026 still faces the same IRS obligations as before the fee change. Form 8854, the Initial and Annual Expatriation Information Statement, must still be filed. The five-year tax compliance certification is still required. If the renouncing individual qualifies as a covered expatriate under the three IRS tests — net worth, average annual tax liability, and compliance certification — the Section 877A mark-to-market exit tax still applies in full.
The fee reduction makes the administrative step of renouncing less expensive. It does not reduce the tax cost.
Is the $450 Fee the Only Cost of Renouncing?
No. The consular fee is the smallest cost most people encounter. The substantive costs of renunciation depend entirely on the individual’s financial situation and filing history. For individuals who are covered expatriates, the Section 877A exit tax can represent a significant liability. For individuals with unfiled FBARs or unreported foreign accounts, FBAR penalties may apply separately.
Attorney fees for proper pre-renunciation planning, tax preparation for Form 8854, and any exit tax liability are the costs that vary significantly from person to person. The $450 appointment fee is the one cost that is the same for everyone.
When Did the Fee Change Take Effect?
The State Department updated its fee schedule in September 2026, reducing the U.S. citizenship renunciation fee from $2,350 to $450 effective immediately. The $2,350 fee had been in place since September 2014, when it was increased by more than 500 percent from the prior $450 level. In real terms, adjusted for inflation since 2014, the current $450 fee is equivalent to approximately $320 in 2014 dollars.






