Here it says 23.8%: https://1040abroad.com/faq/renouncing-u-s-citizenship/ https://1040abroad.com/faq/renouncing-u-s-citizenship/ I could swear it was 40%, but

Here it says 23.8%: https://1040abroad.com/faq/renouncing-u-s-citizenship/ https://1040abroad.com/faq/renouncing-u-s-citizenship/ I could swear it was 40%, but I'm too lazy to look it up more. Suffice it to say Uncle Sam gets his pound of flesh and more.