Departure tax estimator — free calculator
Estimates the tax on the deemed disposition that arises when residency ends, from your own cost, value, inclusion and rate assumptions.
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Estimates the tax on the deemed disposition that arises when residency ends, from your own cost, value, inclusion and rate assumptions.
Enter your figures
An estimate for planning only. Rates and thresholds used here are the assumptions stated on this page; we confirm every figure against the issuing authority for your own tax year before anything is filed.
How the estimate is built
The deemed disposition treats the property as sold at its departure-day value. The gain is the difference between that value and your cost; the portion of it that enters income depends on your jurisdiction's inclusion rate for the year, and the tax follows from your marginal rate. Losses realised before departure, an election to defer payment against security, and the departure date itself all change the result — which is why the estimate is a starting point rather than an answer.
How to get this moving
A calculator narrows the range; it does not settle a filing. If you already have an adviser, we will tell you what they should be asking rather than replacing them.
Read and approved for the 2025 and 2026 filing seasons by Udit Gupta, Cross-Border Tax Expert, Legal Quotient Consultants. This is general information rather than advice about your file — a short call is the way to get the second.
Corporate tax calculator, in practice
People reach this page searching for corporate tax calculator. It is covered here as it applies to departure tax estimator — who it applies to, what has to be filed, and what it costs, at a fixed fee agreed before the work starts.
Why clients bring departure tax estimator calculator to us
The fee is fixed before we start
Quoted from your documents and agreed in writing. The number you accept is the number you pay.
Late and missed years are ordinary work
An unfiled history is not a reason to wait longer. We assess what is still open and what relief the delay attracts before the first return goes in.
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Every page on this site and every file we deliver says which practitioner reviewed it — a person, not a team inbox.
Both sides prepared together
Two returns built against each other by one team, so relief is claimed exactly once and nothing falls between the two systems.
Cross-border tax case studies
Valuing a private company holding on the day residency ended
A shareholder in an unlisted trading company was leaving and had no basis for a departure-day value beyond the last accounts. We set the scope for an independent valuation on the departure-day basis, gathered the financial and contractual information the valuer needed while it was still current, and reflected the result in the departure-year computation. The engagement produced a supported valuation report, a deemed disposition schedule built on it, and a file that answers the question a later query would ask first.
Preparing a departure return several years after the move
A client had left, filed nothing for the departure year, and only raised it when the new country asked about the cost base of their holdings. We fixed the date residency ended from the ties actually severed, valued the property as at that day using contemporaneous evidence, and prepared the outstanding departure-year return with its property schedules. The engagement produced a filed departure year, a documented residency end date, and a cost base position the client could give to their adviser abroad.
Electing to defer payment rather than selling to fund the tax
The departure-year liability on a concentrated shareholding exceeded the cash the client could raise without selling into a position they wanted to keep. We examined the deferral election available with the departure-year return, established what security would be acceptable and arranged for it, and filed the election with the return rather than after it. The engagement produced a deferred liability, a security arrangement documented with the authority, and a shareholding the client still holds.
Realising accrued losses in the weeks before a departure date
A portfolio held positions standing at a loss alongside the holdings driving the departure-year exposure. We reviewed which losses could be realised while the client was still resident, what each would do to the departure-year computation, and in what order the disposals had to happen relative to the departure date. The engagement produced a dated disposal plan carried out before residency ended, and a departure-year return in which the realised losses sat in the same year as the deemed gains.
Separating the residency end date from the date of the flight
A client treated their flight as the departure date, while the family home stayed available and their spouse remained for a further period. Valuing the assets on the flight date would have produced a figure for a day on which residency had not ended. We documented the ties and the dates on which each was severed, settled the residency end date on that evidence, and valued as at that day. The work produced a dated residency analysis supporting every figure in the return.
A mixed portfolio valued holding by holding rather than in total
Listed shares, a rental property abroad and an interest in a family partnership all fell into one departure year, and the client wanted a single figure. Each class needed its own approach: market prices for the listed holdings, a property valuation on the departure-day basis, and a separate view of the partnership interest. The engagement produced a schedule showing each holding, its departure-day value and the evidence behind it, and a departure-year computation built from that schedule rather than an estimate.
A Residency Determination Review After Leaving the Country
Residence is decided on ties, not on a form, and the review asks for evidence of every one of them. The file assembles the ties that were severed and the ones that remained, and answers the questionnaire against the treaty rather than around it.
Read how this one runsTen Years of Missed Returns Filed as One Engagement
Filing many years at once is a sequencing problem: carry-forwards, instalments and credits from the earliest year feed the latest. Filing them out of order is what turns a recoverable position into an assessed one.
Read how this one runsAll case studies — every published engagement in one place.
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