The Catholic Church teaches that the pope answers only to God. But with the election of Cardinal Robert Prevost as Pope Leo XIV, another authority has entered the picture: the Internal Revenue Service.
Unless he formally renounces his U.S. citizenship, the newly elected pontiff will be required to file a federal income tax return in 2026, according to U.S. law.
American tax regulations apply to all citizens, regardless of where they live or whether they draw a salary. That includes clergy and heads of state. While Pope Leo XIV may not receive a formal paycheck, he still benefits from a range of in-kind support provided by the Vatican, including housing, meals, transportation and a modest personal stipend – all of which are considered taxable under U.S. rules.
Expatriate Americans can exclude up to $130,000 in foreign-earned income for the 2025 tax year, provided they meet certain residency requirements. But Prevost may not qualify for that exemption. The reason is that those exclusions do not typically apply when the taxpayer receives material support from a foreign government, even in a non-monetary form.
“This would be the first time a pope might need to hire a tax accountant,” said Jared Walczak, vice president of state projects at the Tax Foundation, a nonpartisan policy institute. “Popes from Poland, Germany and Argentina weren’t subject to home-country taxes while serving in the Vatican.”
It remains unclear whether Pope Leo XIV will comply with U.S. tax filing obligations or whether Congress might intervene. Lawmakers could still pass a bill granting an exemption or clarifying the pontiff’s status under the tax code.
