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US Expat Tax Calculator 2026 | FEIE, FTC & Filing Requirements

US Expat Tax Calculator (2026)

Estimate your US federal tax liability as an American living abroad. Instantly calculate FEIE, Foreign Tax Credit, housing exclusion, self-employment tax, and your FBAR/FATCA filing obligations.

✦ 2026 IRS Rules ✦ FEIE & FTC ✦ FBAR / FATCA ✦ Self-Employment Tax ✦ Free & Confidential

Your Income & Residency Details

Personal & Filing Status

2026 figures: Rev. Proc. 2025-32 and IRS Notice 2026-25. 2025 figures: Rev. Proc. 2024-40 and IRS Notice 2025-16.

330+ days in a foreign country qualifies for Physical Presence Test

Must be 330+ for Physical Presence Test

Housing limits are set by IRS location, not by country and not by treaty status. A location the IRS does not list separately uses the generally applicable limit ($39,870 for 2026; $39,000 for 2025). For 2026 the “Other UK location” figure does not apply to Aldermaston, Belfast, Birmingham, Bristol, Brough, Cambridge, Chelmsford, Chicksands, Dunstable, Edinburgh, Edzell, Fairford, Felixstowe, Ft. Halstead, Glenrothes, Gloucestershire, Greenham Common, Hythe, Kemble, Liverpool, Nottingham, Oxfordshire, Plymouth, Portsmouth, Rochester, Waterbeach, Welford, West Byfleet or Wiltshire — choose “Any other location” for those. Dublin, Melbourne and Lyon are not listed in IRS Notice 2025-16, so they take the generally applicable limit for 2025.

Income

Wages, salary, or net self-employment income from work performed abroad

Net profit from freelancing/business. Enter 0 if employed only.

US dividends, rental income, IRA distributions, capital gains, etc.

Foreign Taxes & Housing

Total foreign income taxes paid or accrued this year

Rent, utilities (excl. phone), renter insurance. Used for Housing Exclusion.

US has Totalization Agreements with 30+ countries including UK, Canada, Australia, Germany

FBAR / FATCA

Maximum aggregate across all foreign accounts at any time during the year

Pensions, brokerage accounts, life insurance, etc. held abroad

2026 IRS Reference

Foreign Earned Income Exclusion (FEIE)

  • 2026 limit: $132,900 per qualifying person
  • Requires Physical Presence or Bona Fide Residence
  • MFJ couples can each claim up to $132,900
  • Cannot exclude income over the limit

2026 figures per the IRS inflation adjustments for tax year 2026 ($132,900, up from $130,000 for 2025). The housing base is 16% of the maximum exclusion — see IRS: foreign housing exclusion or deduction.

Housing Exclusion

  • 2026 base: $21,264 (16% of $132,900)
  • Limits are set by IRS location, not by country or treaty status (2026: London $68,600; other UK locations $44,200; generally applicable limit $39,870)
  • Must qualify for FEIE to claim housing exclusion
  • Reduces FEIE amount available

Foreign Tax Credit (FTC)

  • Dollar-for-dollar credit for foreign taxes paid
  • Cannot use FTC on income already excluded by FEIE
  • Excess credits can carry forward 10 years
  • Generally better than FEIE for high-tax countries

Self-Employment Tax

  • 15.3% on net self-employment income up to the Social Security wage base ($184,500 for 2026; $176,100 for 2025)
  • 2.9% Medicare applies to all net self-employment income — there is no wage cap
  • Additional Medicare Tax of 0.9% above $250,000 (married filing jointly), $125,000 (married filing separately) or $200,000 (all other filers). These thresholds are set by statute and are not indexed for inflation.
  • FEIE does NOT reduce SE tax
  • Totalization Agreement may exempt SE income

FBAR & FATCA Thresholds

  • FBAR: File if accounts exceed $10,000 at any point
  • FATCA single abroad: $200k year-end / $300k anytime
  • FATCA MFJ abroad: $400k year-end / $600k anytime
  • Penalties up to $10,000+ for non-filing
2026 Tax Brackets (Single Filer)
10%: up to $12,400 • 12%: $12,401-$50,400
22%: $50,401-$105,700 • 24%: $105,701-$201,775
32%: $201,776-$256,225 • 35%: $256,226-$640,600
37%: over $640,600
Per Rev. Proc. 2025-32. Selecting 2025 in the calculator applies the Rev. Proc. 2024-40 tables instead.
Your US Expat Tax Analysis — 2026

$0
FEIE Benefit
$0
Housing Exclusion
$0
FTC Applied
$0
Self-Employment Tax
$0
Est. US Tax Due
$0
Est. Tax Savings

Income & Exclusion Breakdown

Total Foreign Earned Income$0
Less: FEIE Applied($0)
Less: Housing Exclusion($0)
Other US-Source Income$0
Adjusted Gross Income (after exclusions)$0
Standard Deduction (2026)($0)
Taxable Income$0
US Income Tax (before credits)$0
Less: Foreign Tax Credit Applied($0)
Self-Employment Tax$0
Estimated Total US Tax Due$0

Filing Obligations

Get a Personalised Expat Tax Review

These are estimates based on your inputs. A qualified US-UK cross-border tax advisor can identify additional treaty benefits, deductions, and filing strategies specific to your situation.

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Learn more: FEIE Guide 2026 Foreign Tax Credit FBAR Filing FATCA Reporting US-UK Tax Treaty Self-Employed Abroad Dual Citizenship Tax All Calculators

Frequently Asked Questions

What is the 2026 Foreign Earned Income Exclusion limit?
The 2026 FEIE limit is $132,900 per qualifying individual, indexed for inflation from the 2025 limit. Married couples filing jointly who both work abroad can each claim up to $132,900, potentially excluding $265,800 combined. You must pass either the Physical Presence Test (330+ days abroad) or the Bona Fide Residence Test to qualify.
Should I use FEIE or Foreign Tax Credit?
If you live in a high-tax country (like the UK, Germany, France, or Australia), the Foreign Tax Credit usually produces a lower US tax bill because it directly offsets US taxes dollar-for-dollar. If you live in a low-tax or zero-tax country (like UAE or Singapore), FEIE is typically better. Many expats use a combination: FEIE for earned income and FTC for passive income above the exclusion limit. This calculator estimates both.
Do I still owe self-employment tax as an expat?
Yes. Even if you qualify for FEIE and eliminate your income tax liability, the FEIE does not reduce self-employment tax. Self-employed US expats generally owe 15.3% SE tax (12.4% Social Security + 2.9% Medicare) on net self-employment income. However, if you live in a country with a US Totalization Agreement (UK, Canada, Australia, Germany, France, and 25+ others) and are paying into that country’s social security system, you may be exempt from US SE tax.
When must I file FBAR?
You must file FinCEN Form 114 (FBAR) if your aggregate foreign financial account balances exceeded $10,000 at any point during the calendar year. This includes checking, savings, and investment accounts. The deadline is April 15, with automatic extension to October 15. Willful failure to file carries penalties up to the greater of $100,000 or 50% of account balance per violation.
What is the 2026 housing exclusion?
The 2026 housing exclusion base amount is $21,264 (16% of the $132,900 FEIE). Eligible housing expenses above this base but below the country-specific limit can be excluded from income in addition to the FEIE. For the UK in 2026 the limit is $68,600 for London and $44,200 for other UK locations. You must qualify for FEIE to claim the housing exclusion.
What is FATCA Form 8938?
FATCA (Form 8938) is a reporting requirement for US persons holding foreign financial assets above certain thresholds. For single filers living abroad, you must file if foreign assets exceed $200,000 on the last day of the year, or $300,000 at any time. For MFJ filers living abroad, thresholds are $400,000 year-end or $600,000 at any time. FBAR and Form 8938 often require reporting the same accounts but are separate filings with different thresholds.
Disclaimer: This calculator provides estimates based on 2026 IRS rules and your inputs. It does not constitute tax advice. US expat taxation is complex and fact-specific. Tax treaty provisions, totalization agreement details, state tax obligations, and passive income rules may significantly change your actual liability. Please consult a qualified US-UK cross-border tax professional before filing. IRS References: Form 2555 (FEIE), Form 1116 (FTC), FinCEN 114 (FBAR), Form 8938 (FATCA), Rev. Proc. 2024-40 (2026 inflation adjustments).
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