By cmatthewschulz , 16 January, 2026
Uncle Sam's new $100,000 tax on U.S. employers

SchulzLaw Blog January 17, 2026. The Next Step After H-1B Lottery Selection: The New $100,000 "Tax" or H-1B Filing Fee Explained

By C. Matthew Schulz

While the focus now is rightly on the new wage-weighted H-1B lottery in March 2026, soon enough U.S. employers lucky enough to have registration success will move to the next stage of the process: filing H-1B cap petitions with U.S. Citizenship and Immigration Services (USCIS).

This year there is new $100,000 filing fee, imposed through Presidential Proclamation and implemented by USCIS, that imposes a new "tax" for certain H-1B cases. This article explains that fee, who must pay it, who is exempt, and how it fits into the broader evolution of the H-1B program.

This discussion builds on our prior analyses of the H-1B overhaul, including Navigating H-1B Changes 2025 and H-1B Weighted Lottery Rule Analysis 2025, which examined how selection mechanics have shifted and what those changes signal for employers.

Where the $100,000 Fee Comes From

The $100,000 fee does not originate in statute. Instead, it was authorized by a Presidential Proclamation issued in September 2025, which directed the Department of Homeland Security to impose additional conditions on the issuance of certain H-1B visas.

Following the Proclamation, USCIS released formal implementation guidance and FAQs clarifying how the agency would apply the fee, how payment must be made, and how exemptions are evaluated. USCIS has made clear that this fee is mandatory where applicable, separate from and in addition to all existing H-1B filing fees.

When the Fee Applies

The $100,000 fee applies to H-1B petitions only in specific circumstances.

In general, the fee is required when:

  • The petition is filed on or after September 21, 2025;

  • The petition is a new H-1B petition, not merely an extension or amendment; and

  • The petition seeks consular notification or port-of-entry classification, meaning the beneficiary will enter the United States based on the newly approved petition.

In practical terms, this most often affects:

  • H-1B workers outside the United States who do not currently hold valid H-1B status; and

  • U.S. employers filing cap-subject petitions following lottery selection for individuals who must obtain an H-1B visa abroad before starting work.

USCIS has emphasized that payment must be made before filing, through the designated Treasury payment system, and that proof of payment must be included with the petition. Petitions submitted without the required payment (or a valid exemption) risk denial.

Who Does Not Have to Pay the Fee

The USCIS FAQ provides several important exemptions, which significantly narrow the scope of the $100,000 requirement.

  • Petitions Filed Before the Effective Date. Any H-1B petition filed before September 21, 2025 is not subject to the new fee, regardless of the beneficiary’s location or visa status.
  • Change of Status or Extension of Stay Filings. The fee generally does not apply where:

    • The beneficiary is already in the United States; and

    • The petition requests a change of status, extension of stay, or amendment of stay, rather than consular processing. Note: if USCIS approves a change or extension of status inside the United States, the fee is not later due simply because the individual travels abroad and applies for an H-1B visa using that approval.

  • Individuals with Valid H-1B Visas Issued Before the Effective Date. H-1B workers who already held valid H-1B visas issued prior to September 21, 2025 are not subject to the fee when their employers file subsequent petitions, so long as the filing does not require a new entry based on a new approval.

  • National Interest Exceptions. The Proclamation allows for limited national interest exceptions, where DHS determines that:

    • The individual’s entry is in the national interest;

    • No qualified U.S. workers are available; and

    • The employment does not pose a security or public welfare risk.

  • Note that the USCIS indicated that these exceptio/h-1b-petition-filing-100000-feens will require separate requests with supporting evidence and are expected to be granted sparingly.

What This Means for Employers

The $100,000 fee dramatically raises the stakes for post-lottery decision-making. Employers sponsoring workers outside the U.S. must now evaluate whether a cap-selected registration carries a six-figure government fee before proceeding. Employers may, where legally permissible, consider change-of-status strategies for beneficiaries already in the United States, though these options are not available in all cases. Budgeting for H-1B sponsorship now requires advance planning at the registration stage, not merely after selection. Cap-exempt employers are not automatically exempt from the fee. The analysis turns on how the petition is filed and whether the beneficiary must enter the U.S., not solely on cap exemption status.

How This Fits Into the Broader H-1B Overhaul

As discussed in our earlier posts, the wage-weighted lottery and related rule changes reflect a broader policy shift toward restricting access, raising costs, and increasing employer screening within the H-1B program.

The $100,000 fee reinforces that trajectory. Selection in the lottery is no longer the primary hurdle; the filing stage itself has become a major economic gatekeeper.

Conclusion

The new $100,000 H-1B filing fee is one of the most consequential changes to the H-1B program in decades. While its application is narrower than early headlines suggested, it will significantly affect employers sponsoring workers who must enter the United States on newly approved H-1B petitions.

Understanding when the fee applies, when it does not, and how USCIS evaluates exemptions is now essential to responsible H-1B planning. Employers should review USCIS guidance carefully and integrate fee analysis into their H-1B strategy well before filing deadlines.