US Expat Tax by Country
Americans abroad still owe US tax on worldwide income. The tools to avoid double taxation — the Foreign Earned Income Exclusion (FEIE, $132,900 for 2026), the Foreign Tax Credit (Form 1116), and the foreign housing exclusion — work very differently depending on your country's tax regime and its treaty status with the US.
Country guides
United Kingdom →
Tax treaty · Totalization · Top rate 45%
United Arab Emirates →
No tax treaty · No totalization · Top rate 0%
Singapore →
No tax treaty · No totalization · Top rate 24%
Germany →
Tax treaty · Totalization · Top rate 45%
Canada →
Tax treaty · Totalization · Top rate 33%
Switzerland →
Tax treaty · Totalization · Top rate 40%
Australia →
Tax treaty · Totalization · Top rate 45%
Japan →
Tax treaty · Totalization · Top rate 45%
France →
Tax treaty · Totalization · Top rate 45%
Hong Kong →
No tax treaty · No totalization · Top rate 17%
Guides cover 10 top US-expat destinations. Need a country not listed? The FEIE calculator works globally — these country pages layer on treaty, totalization, and local-tax context.
Expat tax calculators
FEIE Calculator →
Foreign Earned Income Exclusion: $130,000 (2025) for qualifying expats
Foreign Tax Credit Calculator →
Form 1116 by basket — passive, general, GILTI, treaty
Foreign Housing Exclusion Calculator →
Form 2555 lines 28-36; high-cost city caps
FBAR Calculator →
FinCEN 114 trigger: $10k aggregate balance threshold
FATCA Form 8938 Calculator →
Reporting threshold matrix by status × residence
Bona Fide vs PPT Test →
Decide which Form 2555 test qualifies you for FEIE
Expat tax guides
Foreign Earned Income Exclusion Guide →
Bona fide residence test, 330-day rule, Form 2555 walkthrough, when to skip FEIE
FEIE vs Foreign Tax Credit: Which to Use →
Decision framework by country tax rate, treaty status, and income type
FBAR vs FATCA: Key Differences →
FinCEN 114 vs Form 8938 — thresholds, penalties, what each covers
Streamlined Procedure Guide →
Catch up on missed FBAR/FATCA filings with reduced penalties via IRS streamlined
Frequently asked questions
Do US citizens abroad still have to file a US tax return?
Yes. The US taxes citizens and green card holders on worldwide income regardless of where they live, so a US expat generally still must file Form 1040 annually. Living abroad can shift what's owed to zero through the FEIE and Foreign Tax Credit, but it doesn't remove the filing requirement itself, and separate FBAR/FATCA reporting can apply even when no US tax is due.
Can I use both the FEIE and the Foreign Tax Credit in the same year?
Not on the same income. The FEIE excludes up to $132,900 of foreign earned income for 2026, and you can't also claim the Foreign Tax Credit against foreign taxes paid on that same excluded income. Many expats use the FEIE for earned income up to the limit and the Foreign Tax Credit for income above it, or for passive income the FEIE doesn't cover.
What is FBAR and when do I need to file it?
FBAR (FinCEN Form 114) is required when the combined value of your foreign financial accounts exceeds $10,000 at any point during the year — not just at year-end, and not per account. It's filed with FinCEN, separately from your IRS tax return, and applies regardless of whether the accounts generated any taxable income.
How is FATCA (Form 8938) different from FBAR?
FATCA's Form 8938 is filed with your IRS tax return and uses higher, filing-status- and residency-based thresholds — for example, a single filer living abroad reports specified foreign assets once the year-end value exceeds $200,000. Both FBAR and Form 8938 can apply to the same accounts in the same year; they're separate requirements with separate penalties for missing either one.
Does a tax treaty mean I won't be double-taxed?
A treaty helps reduce or eliminate double taxation on specific income types and often supports a totalization agreement that coordinates Social Security-style taxes, but the US 'saving clause' in most treaties preserves the US's right to tax its citizens as if the treaty didn't exist for many purposes. Treaty benefits are real but narrower than many expats assume — check the specific article that applies to your income type.
What happens if I never filed while living abroad?
The IRS Streamlined Filing Compliance Procedures let eligible taxpayers catch up on unfiled or incomplete returns (and FBARs) with reduced or waived penalties, provided the failure to file was non-willful. It generally covers the last three years of delinquent tax returns and six years of FBARs. Waiting longer or filing incorrectly can forfeit access to the reduced-penalty program.