Two passports in different colours on a desk, representing holding dual citizenship
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What Is Dual Citizenship? How It Works and How to Get It (2026)

Dual citizenship explained: the five routes in, which countries allow it (GLOBALCIT: ~49%), the 2024 Germany reform, and whether you pay tax twice.

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Citizenship
Author
Amine Derag
Published
21 July 2026
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13 min

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Dual citizenship (or dual nationality) means being legally recognised as a citizen of two countries at the same time, with the rights and obligations of each. You acquire it by birth in a country (jus soli), by descent from a parent (jus sanguinis), by naturalisation, sometimes by marriage, or by citizenship-by-investment. Many countries allow it; some, including China and India, do not.

This is the pillar guide to the whole topic. If you only want the list of jurisdictions, jump straight to our companion piece on countries that allow dual citizenship in 2026, or read on for how the status actually works.

Key Takeaways

  • Dual citizenship is simultaneous nationality of two or more states, and each country applies its own rules independently (EBSCO Research Starters, 2026).
  • There are five routes in: birth on the soil, descent, naturalisation, marriage and investment (IOM Migration Data Portal, 2026).
  • Around 49% of countries fully accept dual citizenship and about 21% restrict it at naturalisation, not the "76%" figure repeated online (GLOBALCIT, 2022).
  • Germany's new Nationality Act took effect on 27 June 2024 and now broadly allows dual citizenship (Auswärtiges Amt, 2024).
  • China and India forbid it; India's OCI is not citizenship and carries no political rights (Ministry of External Affairs, 2026).
  • The EU's last citizenship-by-investment route closed when the Court of Justice ruled against Malta on 29 April 2025 (eucrim, 2025).

What is dual citizenship, and how does it work?

Dual citizenship means a person is recognised as a national of two states at once, holding the full rights and duties of each. The two statuses are independent: each country applies its own nationality law and does not need the other's permission (EBSCO Research Starters, 2026). So you can vote, work and hold a passport in both, and you owe obligations to both.

In practice that independence is the whole point. Your second country cannot strip the first one's citizenship, and the first cannot waive duties you owe the second. Each relationship stands on its own. That is why a person can carry two passports, file two sets of paperwork, and answer to two legal systems without either cancelling the other out.

Dual citizenship vs permanent residence vs a second passport

People mix these up constantly, and the difference is money and rights. Permanent residence lets you live and usually work in a country, but it is not citizenship: you cannot vote, you can lose it by spending too long abroad, and it carries no passport. A second passport is simply the travel document that follows a second citizenship. You cannot hold the passport without first holding the nationality.

Have you ever heard a golden visa sold as a "second passport"? That is the most common sales sleight of hand. A golden visa grants residence by investment, not nationality. We unpack the gap in our guide to what a second passport really is, because the distinction decides whether you can ever travel on the document.

Is there a global register of dual citizens?

No. There is no central international registry of citizenship, and states do not automatically notify each other when they grant or recognise a nationality (OECD, 2026). That said, "no one can find out" is a myth. Financial data now flows across borders under FATCA and the OECD's Common Reporting Standard, so your bank, and your tax authority, can often piece the picture together.

Citation capsule: Dual citizenship is the simultaneous nationality of two or more states, with each country applying its own rules independently, and no central international registry exists (EBSCO Research Starters, 2026). What does cross borders is financial information: FATCA and the OECD Common Reporting Standard share account data between tax authorities, so dual status is rarely truly invisible (OECD, 2026).

The five routes to dual citizenship A schematic showing five branches into dual citizenship: birth, descent, naturalisation, marriage and investment, with a note that the EU investment route closed after the Malta ruling of April 2025. Five routes into dual citizenship Each country decides which routes it recognises Dual citizenship Birth (jus soli) born on the soil Descent jus sanguinis Naturalisation through residence Marriage to a citizen Investment CBI EU investment route closed, Malta ruling, April 2025 Source: IOM Migration Data Portal, 2026; CJEU Case C-181/23, 2025
The five routes into dual citizenship. Sources: IOM Migration Data Portal, 2026; CJEU Case C-181/23, 2025. The EU investment route closed after the Malta ruling.

How do you get dual citizenship? The five routes

You get dual citizenship through one of five routes: birth on a country's soil, descent from a parent, naturalisation after residence, marriage to a citizen, or citizenship-by-investment (IOM Migration Data Portal, 2026). Which routes are open to you depends on both countries' laws. The same act, taking a second nationality, can be allowed in one place and forbidden in another.

Birth on the soil (jus soli)

Some countries grant citizenship to almost anyone born on their territory, a rule called jus soli, "right of the soil." It is strongest in the Americas, where countries such as the United States, Canada, Brazil and Mexico grant near-automatic citizenship by birth. A child born there to foreign parents can hold the birth country's nationality alongside the parents'. Europe mostly uses conditional versions instead, which we cover in our guide to citizenship by birth and jus soli.

Descent from a parent (jus sanguinis)

Descent, or jus sanguinis ("right of blood"), passes citizenship from parent to child regardless of where the child is born. This is the most common route for people reclaiming a heritage nationality, and several countries, Italy and Ireland among them, let you trace back through grandparents or further. For the documentary detail and the recent tightening in some states, see our piece on citizenship by descent. It is often the cheapest legitimate path to a second passport.

Naturalisation after residence

Naturalisation is the standard route: live legally in a country for a set period, meet language and integration tests, then apply. Residence requirements vary widely. Germany, for instance, cut its requirement from eight years to five under the 2024 reform (Auswärtiges Amt, 2024). The catch is that some countries make you renounce your old nationality to naturalise, which defeats the dual-citizenship goal entirely.

Marriage to a citizen

Marriage rarely grants citizenship outright. Instead it usually shortens the naturalisation clock: a foreign spouse can often apply after a reduced residence period rather than receiving a passport on the wedding day. The rules, and the anti-fraud scrutiny, differ sharply by country, so marriage is best seen as an accelerated naturalisation route, not an instant one.

Citizenship by investment (and the Malta ruling)

Citizenship-by-investment (CBI) grants nationality in return for a qualifying economic contribution, and it has just narrowed sharply. On 29 April 2025 the Court of Justice of the EU ruled in Commission v Malta (Case C-181/23) that Malta's investor-citizenship scheme breached EU law, ending the last citizenship-by-investment route to an EU passport (eucrim, 2025). Existing holders keep their status.

Outside the EU, Caribbean CBI remains open. In March 2024 four of the five Caribbean programmes agreed a harmonised minimum of USD 200,000, but actual country minimums now vary, from Dominica at the USD 200,000 floor up to St Kitts and Nevis at USD 250,000 (Transparency International EU, 2025). These are donation-route figures for a single applicant and exclude due-diligence and processing fees.

Citation capsule: There are five routes to dual citizenship: birth, descent, naturalisation, marriage and investment (IOM Migration Data Portal, 2026). The investment route narrowed in 2025: on 29 April 2025 the Court of Justice of the EU ruled in Commission v Malta (Case C-181/23) that Malta's investor-citizenship scheme breached EU law, ending the last citizenship-by-investment route to an EU passport (eucrim, 2025).

Which countries allow dual citizenship, and which don't?

Most major migration destinations allow dual citizenship, but a meaningful minority restrict or forbid it. The widely shared "76% of countries allow it" claim does not match the data: GLOBALCIT finds roughly 49% of countries fully accept dual citizenship and about 21% consistently restrict it at naturalisation (GLOBALCIT, 2022). The rest sit in between. So always check both of your countries, not just one.

Countries that allow it

The clear "allow" list covers most of the destinations our clients ask about. The United Kingdom, Ireland, Italy, France, the United States, Canada and Australia all permit dual or multiple nationality, as do most EU member states (UK Home Office, 2026). The UK places no restriction at all on holding other nationalities. For the British angle specifically, see our guide to dual citizenship in the UK.

Countries that restrict it with exceptions

A second group tolerates dual citizenship only in narrow cases. Austria restricts it, allowing it mainly by birth, for descendants of Nazi-era victims, or where it serves the Republic's interest. The Netherlands restricts it too, with carve-outs for refugees, spouses of Dutch nationals and birthright dual nationals (Government of the Netherlands, 2026). Japan formally requires dual nationals to choose one nationality by around age 22, though enforcement has historically been light.

One correction worth flagging, because it circulates as fact: the Netherlands has not extended its naturalisation residence period to ten years. A 2025 proposal to lengthen it from five to ten years went to consultation, which closed on 1 December 2025, but it is a proposal, not law (Government of the Netherlands, 2026). Treat any "Netherlands now requires ten years" claim as premature.

Countries that forbid it

A third group does not permit dual citizenship at all. China forbids it: under its Nationality Law, a Chinese national who voluntarily acquires a foreign nationality automatically loses Chinese nationality (National Immigration Administration, 2026). India does not allow it either, and its Overseas Citizen of India (OCI) card is frequently misunderstood. OCI is a long-term visa, not citizenship: it confers no vote and no political rights (Ministry of External Affairs, 2026). Singapore likewise requires renunciation by around age 22.

Did Germany change its law?

Yes, and it is the biggest recent shift in Europe. Germany's new Nationality Act took effect on 27 June 2024: it broadly allows dual citizenship and cut the naturalisation residence requirement from eight years to five (Auswärtiges Amt, 2024). Germans who acquire a foreign nationality no longer lose their German citizenship, and naturalising foreigners may now keep their original one. That moves Germany firmly into the "allow" column.

Citation capsule: Roughly 49% of countries fully accept dual citizenship and about 21% consistently restrict it at naturalisation, not the "76%" figure often quoted (GLOBALCIT, 2022). China and India forbid it, and India's OCI is not citizenship (Ministry of External Affairs, 2026), while Germany's new Nationality Act of 27 June 2024 broadly allows it and cut residence from eight years to five (Auswärtiges Amt, 2024).

How countries treat dual citizenship: allow, restrict, forbid Three columns grouping countries by their stance on dual citizenship: allow, restrict with exceptions, and forbid or require renunciation. How countries treat dual citizenship Check both of your countries, not just one Allow United Kingdom Ireland Italy France United States Canada Australia Malta Germany (since 27 June 2024) Restrict with narrow exceptions Austria Netherlands Japan (choose by ~age 22) Forbid renounce to acquire China (auto-loss on acquiring) India (OCI is not citizenship) Singapore (renounce by ~age 22) Sources: GLOBALCIT 2022; Auswärtiges Amt 2024; Ministry of External Affairs 2026
How countries treat dual citizenship: allow, restrict, forbid. Sources: GLOBALCIT, 2022; Auswärtiges Amt, 2024; Ministry of External Affairs, 2026.

Do dual citizens pay tax in two countries?

Usually no, with one major exception. Most countries tax you on residence, not citizenship, so you generally pay where you actually live, and tax treaties relieve double taxation (OECD, 2026). The headline exception is the United States, which taxes its citizens on worldwide income wherever they live. So holding two passports rarely means two tax bills, unless one of them is American.

Residence-based vs citizenship-based taxation

Almost every country uses residence-based taxation. You become tax resident, often by spending more than 183 days a year there, and then you are taxed on your worldwide income in that country, with treaties preventing the same income being taxed twice (OECD, 2026). Your nationality is largely irrelevant to this. A dual citizen living in one country and visiting the other simply pays where they reside.

The United States exception (FBAR and FATCA)

The United States taxes its citizens on worldwide income wherever they live; FBAR reporting applies once foreign accounts exceed USD 10,000 in aggregate, and FATCA above IRS thresholds (IRS, 2026). A second passport does not remove a US tax obligation; only renunciation does, and that can trigger an exit tax for covered expatriates. This is the single biggest trap for US dual citizens abroad.

Renunciation and the exit tax

Where a country forbids dual status, renunciation is a real, formal process, not a quick form. For Americans specifically, renouncing US citizenship to escape worldwide taxation is irreversible, and administrative fees and a possible exit tax apply for those classed as covered expatriates (IRS, 2026). It is a serious legal and tax step that should never be taken without advice. The decision is far more consequential than acquiring the second nationality was.

Citation capsule: Most countries tax on residence, so dual citizens generally pay where they live, with treaties relieving double taxation (OECD, 2026). The United States is the exception: it taxes citizens on worldwide income wherever they live, with FBAR reporting once foreign accounts exceed USD 10,000 and FATCA above IRS thresholds. A second passport does not remove that obligation; only renunciation does (IRS, 2026).

The United States tax catch for dual citizens A callout summarising that the United States taxes citizens on worldwide income wherever they live, with FBAR over USD 10,000 and FATCA reporting, and that a second passport does not remove the obligation. The US tax catch for dual citizens Citizenship-based taxation, not residence-based Worldwide income Taxed on income earned anywhere, wherever you live FBAR Foreign accounts > USD 10,000 FATCA Reporting above IRS thresholds A second passport does NOT remove this Only renunciation does, and it can trigger an exit tax Covered expatriates may owe an exit tax on renunciation Source: IRS, 2026
The US tax catch for dual citizens. Source: IRS, 2026. A second passport does not remove a US tax obligation; only renunciation does.

What are the downsides of dual citizenship?

Dual citizenship is rarely a free lunch; it adds obligations alongside the rights. You can owe duties to both countries, from tax filing to, in some states, military service, and travel rules can require you to enter and leave a country on its own passport (EBSCO Research Starters, 2026). Diplomatic protection can also weaken: your second country may be unable to help you while you are in your other country of nationality.

There are practical frictions too. Dual nationals can face extra scrutiny for security clearances, more complex estate and succession planning across two legal systems, and the reporting burden we covered above. None of this makes dual citizenship a bad idea. It simply means the decision deserves planning. We set out the full list, and how to mitigate each, in our guide to the downsides of dual citizenship.

Citation capsule: Dual citizenship carries obligations as well as rights: duties to both states, possible military service, entry and exit on the relevant passport, and weaker diplomatic protection inside your other country of nationality (EBSCO Research Starters, 2026). Estate planning and reporting also become more complex, so the decision warrants advice rather than a rushed application.

Is a second nationality right for you?

For internationally mobile families, a second nationality can be one of the most valuable assets you hold, but it is a structuring decision, not a purchase. The right route, descent, naturalisation or investment, depends on your heritage, where you live, and your tax exposure, and a second passport changes nothing about US tax if you are American (IRS, 2026). So the starting question is never "which passport," but "which route, and at what cost."

For UK-connected readers weighing the options, two of our guides go deeper: dual citizenship in the UK for the British rules, and the most powerful passports of 2026 for the mobility comparison. Map your own position before you commit to any single jurisdiction.

Frequently asked questions

What is dual citizenship and how does it work?

Dual citizenship means being legally recognised as a citizen of two countries at once, holding the rights and obligations of each. The two statuses are independent: each country applies its own nationality law without the other's permission (EBSCO Research Starters, 2026). You can hold two passports, vote in both, and owe duties to both.

How do you get dual citizenship?

There are five routes: birth on a country's soil (jus soli), descent from a parent (jus sanguinis), naturalisation after residence, marriage to a citizen, or citizenship-by-investment (IOM Migration Data Portal, 2026). Descent is often the cheapest legitimate path, while investment is the fastest but most restricted, especially since the EU route closed.

Which countries do not allow dual citizenship?

China, India and Singapore are the most notable. China imposes automatic loss of nationality on a citizen who voluntarily acquires a foreign one, and Singapore requires renunciation by around age 22. India does not allow it, and its OCI card is a long-term visa, not citizenship, with no political rights (Ministry of External Affairs, 2026).

Does Germany allow dual citizenship now?

Yes. Germany's new Nationality Act took effect on 27 June 2024: it broadly allows dual citizenship and cut the naturalisation residence requirement from eight years to five (Auswärtiges Amt, 2024). Germans who acquire a foreign nationality no longer lose their German citizenship, a significant reversal of the previous rule.

Do dual citizens pay tax in two countries?

Usually not. Most countries tax on residence, so you pay where you live, and treaties relieve double taxation (OECD, 2026). The exception is the United States, which taxes citizens on worldwide income wherever they live; a second passport does not remove that obligation, and only renunciation does (IRS, 2026).

This guide is general educational content, not individualised legal or tax advice; nationality and tax rules differ by country and change often. To map your heritage, residence and tax position to the right route to a second nationality, you can speak with Ancova's citizenship team for a structuring view before you apply.

Sources

Written by

Amine Derag

Director of Strategy, Ancova Associates

Amine Derag is Director of Strategy at Ancova Associates, the Dubai advisory firm for company formation, residency, citizenship by investment, and cross-border tax structuring. He advises founders and private clients relocating to the UAE on how a UAE structure interacts with their home-country tax and reporting obligations.

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This article is general information for educational purposes only and is not legal, tax, financial, or immigration advice. Investment thresholds, processing times, and program terms change — speak with a qualified Ancova adviser before acting.

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