Dual Citizenship & Renunciation
Acquiring second citizenship, dual nationality rules, and US citizenship renunciation process.
The United States permits dual citizenship but does not actively encourage it. According to the U.S. Department of State, U.S. law does not mention dual nationality or require a person to choose one nationality over another. Citizens may naturalize in foreign countries without automatically losing their U.S. citizenship, and foreign nationals who become U.S. citizens are not required to renounce their original nationality. However, dual nationals owe allegiance to both countries, must obey the laws of both, and are required to use a U.S. passport when entering and leaving the United States. The global landscape for dual citizenship is varied. Approximately 123 countries worldwide allow some form of dual nationality, including major destination countries such as Canada, the United Kingdom, Ireland, Italy, France, Portugal, Australia, Brazil, Mexico, and Israel. Meanwhile, countries including China, India, Japan, Singapore, Saudi Arabia, Malaysia, Indonesia, and Austria either prohibit or heavily restrict dual citizenship, often requiring renunciation of prior nationality upon naturalization. Several countries are reviewing their policies, with Ukraine and Ecuador considering reforms for 2025-2026. For U.S. citizens considering a second citizenship, several pathways exist: citizenship by descent through ancestral connections to countries like Ireland, Italy, or Poland; citizenship by investment through programs in Caribbean nations and select other countries; and traditional naturalization after establishing residency. Those considering renouncing U.S. citizenship face significant financial and legal consequences, including a $2,350 renunciation fee, potential exit taxes under IRC Section 877A for covered expatriates with net worth of $2 million or more, and the permanent loss of consular protections. The Exclusive Citizenship Act of 2025 was introduced in the U.S. Senate in December 2025, which would prohibit U.S. citizens from holding dual nationality, but legislative analysts estimate only a 3% probability of passage.
Key Points
- 1The U.S. State Department officially states that U.S. law does not require citizens to choose between U.S. citizenship and another nationality, and does not impede acquisition of foreign citizenship by birth, descent, or naturalization.
- 2Renouncing U.S. citizenship requires an in-person appointment at a U.S. Embassy or Consulate abroad, an oath of renunciation, and a non-refundable fee of $2,350. A proposed fee reduction to $450 remains pending in the rulemaking process as of early 2026.
- 3Under IRC Section 877A, covered expatriates (those with net worth of $2 million or more, average annual net income tax exceeding $206,000 for 2025, or failure to certify tax compliance) face a mark-to-market exit tax on all worldwide assets, with a $890,000 exclusion for 2025 ($910,000 for 2026).
- 4Citizenship by descent remains available through countries including Ireland (grandparent born in Ireland), Italy (parent or grandparent born in Italy under the March 2025 Tajani Decree restrictions), and Poland (unbroken ancestral chain with no generational limit, ancestor must have lived in Poland after January 1920).
- 5Caribbean citizenship by investment programs range from $200,000 to $250,000: Dominica ($200,000), Antigua and Barbuda ($230,000), St. Lucia ($240,000), St. Kitts and Nevis ($250,000), and Grenada (which uniquely holds an E-2 visa treaty with the United States).
- 6Former U.S. citizens who are deemed to have renounced for tax avoidance purposes may be permanently barred from re-entering the United States under the Reed Amendment, though enforcement has historically been limited.
- 7The Exclusive Citizenship Act of 2025 (S.3283), introduced in December 2025, would require existing dual nationals to choose one citizenship within one year of enactment or be deemed to have relinquished U.S. citizenship. Legislative forecasting models estimate only a 3% probability of enactment.
Key Resources
Official U.S. government position on dual nationality, including obligations of dual nationals, passport requirements, and limitations on consular protection abroad.
Official guide to the process of relinquishing or renouncing U.S. nationality, including requirements under INA Section 349(a)(5) and Certificate of Loss of Nationality procedures.
IRS guidance on the exit tax under IRC Section 877A, including covered expatriate thresholds, mark-to-market rules, Form 8854 requirements, and exclusion amounts.
USAGov overview of how to get dual citizenship or nationality, including the process of becoming a citizen of another country while retaining U.S. citizenship.
Official government resource explaining the process, requirements, and consequences of renouncing U.S. citizenship.
Detailed IRS instructions for Form 8854 (Initial and Annual Expatriation Statement), required for all covered expatriates to report and calculate exit tax obligations.
Full text of IRC Section 877A establishing the mark-to-market exit tax regime for covered expatriates who renounce citizenship or terminate long-term residency.
Official Congressional record of S.3283, the proposed Exclusive Citizenship Act of 2025, which would prohibit U.S. citizens from holding dual nationality.