Dual Citizenship & Renunciation

Dual citizenship (or "dual nationality") is legal under U.S. law: a U.S. citizen may hold the nationality of one or more other countries through birth, descent, marriage, or naturalization without automatically losing U.S. citizenship. The U.S. Department of State recognizes dual nationality but, as a matter of policy, does not encourage it because of the competing legal obligations it can create. U.S. citizen dual nationals must enter and leave the United States on a U.S. passport, may face limits on U.S. consular assistance while in their other country of nationality, and remain fully subject to U.S. tax and (where applicable) military-service obligations. Critically, the United States taxes its citizens on worldwide income regardless of where they live, which is a major driver of interest in renunciation. Whether a person can hold a second nationality often depends on the other country's law, not U.S. law. Many countries freely permit dual citizenship with the United States (e.g., Ireland, Italy, the United Kingdom, Canada, Mexico, France, and—since June 2024—Germany), while others restrict or prohibit it and may require renouncing a prior nationality upon naturalization (e.g., China, India, Austria, Andorra, Monaco, Japan, and Singapore). Common acquisition pathways include citizenship by descent/ancestry (Ireland, Poland, and Italy, though Italy sharply narrowed its rules in 2025) and citizenship- or residency-by-investment programs (Caribbean nations and Portugal's Golden Visa). Renouncing U.S. citizenship is a deliberate, generally irrevocable legal act performed in person before a U.S. consular officer abroad under INA Section 349(a)(5), resulting in a Certificate of Loss of Nationality (CLN). Renunciation does not erase past U.S. tax liability, and high-net-worth or high-income individuals ('covered expatriates') may owe a mark-to-market 'exit tax' under IRC Section 877A. This overview presents factual requirements only and is not legal advice; anyone considering dual citizenship or renunciation should consult a qualified immigration attorney and a cross-border tax professional before acting.

Key Points

• 1U.S. law permits dual nationality but the State Department does not encourage it; U.S. citizen dual nationals must enter and leave the United States on a U.S. passport and remain subject to U.S. taxation on worldwide income regardless of where they live.
• 2Renunciation is performed in person before a U.S. diplomatic or consular officer abroad under INA Section 349(a)(5), using Forms DS-4079/DS-4081; it is generally irrevocable and produces a Certificate of Loss of Nationality (CLN). It cannot be done by mail or inside the United States.
• 3The administrative fee to renounce was reduced from $2,350 to $450 under a State Department final rule (published March 2026, effective April 13, 2026), restoring the fee to its pre-2015 level.
• 4IRC Section 877A 'exit tax' applies to a 'covered expatriate'—a person who, on expatriation (on or after June 17, 2008), had average annual net income tax over $206,000 (2025), OR net worth of $2 million or more, OR who fails to certify five years of U.S. tax compliance on IRS Form 8854. The 2025 deemed-sale gain exclusion is $890,000.
• 5Renouncing does not cancel prior U.S. tax obligations; covered expatriates may owe exit tax, and future gifts or bequests from a covered expatriate to U.S. persons can trigger a special transfer tax (IRC Section 2801). The IRS 'Relief Procedures for Certain Former Citizens' can avoid covered-expatriate status for those with net worth under $2 million and aggregate tax liability of $25,000 or less over six years.
• 6Eligibility for a second citizenship usually depends on the other country's law: many countries allow dual citizenship with the U.S. (Ireland, Italy, UK, Canada, Mexico, Germany since June 27, 2024), while others restrict or prohibit it and may require renouncing a prior nationality (China is among the strictest; also India, Austria, Andorra, Monaco, Japan, Singapore).
• 7Ancestry and investment routes vary widely: Ireland grants citizenship by descent through an Irish-born parent or grandparent (and great-grandparent via the Foreign Births Register); Poland recognizes descent with no fixed generational limit back to 1918 if continuity is proven; Italy's March 28, 2025 'Tajani Decree' (Law-Decree 36/2025) now limits jure sanguinis to applicants with an Italian-born parent or grandparent and raised the consular fee to €600; Portugal's Golden Visa offers a residency-to-citizenship path but 2025 reforms extended the qualifying period toward 10 years for most applicants.