Taxes, voting, and citizenship - An American pope explainer
Does Pope Leo have to deal with the IRS?
Cardinal Robert Prevost made history May 8, as the first American to be elected Bishop of Rome, taking the name Leo XIV.
But what does it mean for an American to be pope? Will Leo pay income tax in the U.S.? Can he vote for president? Could he…run for president?
The Pillar has answers to your citizenship questions about the first American pope.
Is Pope Leo a citizen of the United States or Peru?
Both.
By birth, Pope Leo is a U.S. citizen. According to the Illinois Board of Elections, he voted in the 2024 elections, meaning he was still a citizen as of last year — and presumably he still is now, unless he has formally renounced his citizenship without making it public.
In addition, he became a citizen of Peru — where he ministered for more than 20 years — in 2015, after being appointed bishop. Peruvian law requires bishops to be citizens of the country.
Both the United States and Peru allow for dual citizenship, so Prevost was able to be citizens of both countries at once.
Will Pope Leo keep his U.S. citizenship?
It’s not clear.
Leo may choose to submit a request to relinquish his U.S. citizenship. Or he might try to keep his citizenship in his country of origin, as his three immediate predecessors did.
But even if Leo wants to maintain his American citizenship, the decision is not entirely up to him.
From the perspective of the U.S. government, becoming a foreign head of state does not automatically result in the loss of U.S. citizenship — though it could.
The U.S. State Department says that it may “actively review cases in which a U.S. national is elected or otherwise appointed to serve as a foreign head of state, foreign head of government, or foreign minister. Such cases raise complex questions of international law, including issues related to the level of immunity from U.S. jurisdiction that the person so serving may be afforded.”
The Pillar asked the State Department whether it intends to review Pope Leo’s citizenship. A State Department spokesperson said the department does not comment on the citizenship status of individuals.
Leo could have been impacted by a proposed Constitutional amendment, which was approved by Congress in 1810, that would have stripped the citizenship of Americans who accepted foreign titles of nobility. But while both the Senate and the House approved it, it was not ratified by enough state legislatures to become law.
Does the pope have to pay taxes in the United States?
Turns out that even becoming the leader of 1.4 billion Catholics and the head of the world’s smallest country doesn’t give you a free pass with the IRS.
If Pope Leo XIV maintains his U.S. citizenship, he will owe income tax in the United States, said Ken Milani, a professor emeritus of accountancy at the University of Notre Dame’s Mendoza College of Business.
The last three popes declined the salary that comes with the role of pontiff. But if Leo chooses to accept a salary, he will need to file a tax return annually.
He would be able to take a foreign earned income exclusion, a standard deduction, and deductions for some charitable contributions, although the IRS limits the total amount of charitable contributions, and the charities must be registered in the United States to be eligible for a deduction, Milani told The Pillar.
Further, if Leo has more than $10,000 in a foreign bank account, he’ll need to do some annual filings with the federal government — he might have already been in that situation as a cardinal, in fact.
What exactly is the pope’s salary?
Popes can have personal expenses like everyone else, so it’s reasonable to assume the pontiff has some personal money coming in.
But figures cited in media vary widely. During the Francis pontificate, one news article suggested the unlikely sum of $33,000/month, while another estimated 2,500 euro/month — but neither with clear original sourcing.
One possible read of the situation is to compare pontifical remuneration to the amount disbursed monthly to cardinals living in Rome — now roughly 4,500 euro.
The pope has considerably fewer expenses than a cardinal living in Rome, as he doesn’t provide for his own housing or household expenses, which suggests that he might elect a lesser monthly draw.
Whatever the true number, the pope’s situation is unique. But the IRS is not known for being merciful — so Leo XIV may find himself in need of a good tax accountant to advise him before next April.
But Leo is a religious. So doesn’t any salary go to the order?
According to the Church’s canon law, religious raised to the episcopate acquire the right to accrue revenue. It’s a little more complicated than that, but in short, the vow of poverty looks very different for religious who become bishops, who generally have personal income and personal bank accounts, apart from the order.
Can he vote?
As long as Leo maintains his U.S. citizenship, the pope should be eligible to vote in future U.S. elections.
In fact, a spokesperson from the Illinois Board of Elections said that as long as Pope Leo maintains an Illinois address, he would be allowed to continue voting.
The pope has maintained an Illinois address the last couple of years, despite living and working at the Vatican.
But even if the pope eventually gives up his Illinois residence, laws governing overseas citizens would still allow him to vote on an absentee ballot.
Of course, if the pope does decide to give up his U.S. citizenship, he will no longer be able to vote in U.S. elections.
What about a papal run for president?
The U.S. Constitution lays out the criteria for presidency: an individual must be a natural-born citizen, at least 35 years old, and a resident of the United States for at least 14 years.
Pope Leo meets those criteria, so he is technically eligible to be president of the United States. And although clerics are prohibited by canon law from assuming civil office, the pontiff is not bound by in any meaningful way by merely ecclesiastical law, given that he is also the Supreme Legislator.
Still, a pope running for president is unthinkable. Then again, a pope from the United States was once unthinkable, too.
This is Illinois we'retalking about. He doesn't have to personally vote in order to have voted.
I’m an attorney (though not a canonist…nobody is perfect). I’ve thought about these issues way too much and this article is the most thorough analysis I have found on the issue of His Holiness’s citizenship and legal implications of his unique circumstances. Two points I would add to this article: First, the Titles of Nobility Amendment lacked a sunset clause for the time states had to ratify it. Therefore, based on precedent of the 27th Amendment, which Congress sent to the states in 1789 but not ratified until 1992, if an additional 26 state legislatures ratify the proposed amendment, the acting archivist (currently Sec. of State Rubio) would have to publish it as the 28th Amendment. It seems that the main point of opposition to the Amendment by some 18th century legislators was concern that the Titles of Nobility Amendment would strip citizenship from those awarded the Legion of Honor by King Louis XIV. Of course, these days American citizens are more likely to be granted honorary knighthood in the UK (which was unthinkable in 1789). Second, the 14 year residency requirement of Article II, Sec. 1, cl. 5 has not been interpreted to expressly mean 14 years continuous physical residency in the territory of the United States. He has maintained an address, which qualifies as his domicile under Illinois law, though I imagine it could be challenged if the Illinois Secretary of State wished to do so. It is a fascinating law school-type exercise. I am having flashbacks to filling up 5 blue books with my written response to a Constitutional Law final exam. Practically, I believe His Holiness will no longer vote in American elections or invoke his right to any of the privileges and immunities of American citizenship. Regarding taxes, there is precedent for the long arm of the IRS reaching the coffers of a foreign head of government. Former UK Prime Minister Boris Johnson was born in New York City when his parents lived in the states. If I recall correctly, when he was a member of the House of Commons (though not yet PM) he ended up settling a tax bill with the IRS concerning proceeds from the sale of property he owned. I do not believe details of the resolution were made public, but it seems a zealous IRS agent (or an AI assistant reviewing expatriates’s filings) could establish a case for taxing the pope. Another possible reason for the pope’s caution on the emergence of AI in daily life. 😉