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From https://www.reddit.com/r/tax/comments/1ki8iqp/will_the_pope_have_to_pay_an_income_tax_to_the_us/
From https://www.dailymail.co.uk/news/article-14694025/amp/The-pontiffs-salary-Pope-Leo-XIV-paid.html
From my understanding clergy still have to pay taxes on income they make, and the US is one of the only countries to tax citizens on income they make outside of the US.
So does this mean that the pope will now have to pay taxes on his salary if he chooses to take one? I know popes are entitled to a modest stipend while the majority of their expenses are covered by the church, but would that stipend be subject to US federal income tax?
He probably has a reporting requirement, but I would imagine they would qualify for the foreign earned income exclusion.
Let's be honest though. Even if he spent more than 30 or so days in the US and had to report some of his income, this is an exception to where he could just not file if he wanted. He would qualify for diplomatic immunity since he would be considered a head of state. It's a case that literally only applies to him, so I doubt it'd be all that hard to just ignore it from the state department's perspective.
From https://www.dailymail.co.uk/news/article-14694025/amp/The-pontiffs-salary-Pope-Leo-XIV-paid.html
It appears that Pope Leo XIV (Robert Prevost) may still be covered under Peru's health insurance plan, even after becoming Pope. He naturalized as a Peruvian citizen in 2015 and has spent two decades serving there as a bishop. His health insurance from Peru would likely expire after a few months.He commands the spiritual devotion of over a billion Catholics across the globe, holds one of the most recognisable roles in the world, and leads a sovereign state.
Yet the Pope – the supreme head of the Roman Catholic Church – does not earn a traditional salary.
Instead, the Vatican, the world's smallest independent country, provides for the pontiff's every need – from accommodation and food to travel, healthcare, and security.
In fact, Pope Francis, known for his frugal and humble lifestyle, actively refused any form of personal income throughout his time as Head of the Church from 2013-2025.
While technically the Pope may be entitled to a modest salary – estimated at around €2,500 a month (roughly £2,150), his decision mirrors that of his namesake, St. Francis of Assisi, and reflects his commitment to simplicity and the poor.
Previous popes have also never been known to draw lavish salaries. Instead, the Vatican supplies what is essentially an all-expenses-paid life.
Housing is traditionally provided in the opulent Apostolic Palace, although Francis famously chose to remain in the simpler Domus Sanctae Marthae guesthouse on Vatican grounds.
Though the Pope does not receive a wage, he is far from destitute. Estimates of Pope Francis's net worth, which includes access to papal assets and Vatican-funded services, have hovered around £12million.