departure tax
A tax levied on individuals when they leave a country, typically collected at airports or borders.
A departure tax was introduced in Japan in 2019.
expatriation tax; exit tax
A tax imposed on individuals who renounce their citizenship or long-term residency, often on unrealized capital gains. Less common than the departure tax sense.
An exit tax may be imposed when wealthy individuals move abroad.
Compound of 出国 (departure from a country) and 税 (tax).