/*
Theme Name: EXPA Tax
Theme URI: https://expataxllp.com
Author: Digigiri Agency
Author URI: https://digigiri.com
Description: Lightweight, plugin-free custom theme for EXPA Tax Consultant LLP.
Version: 1.0.7
Text Domain: expa
*/
:root{--g:#0dc575;--b:#206695;--lb:#4fa2da;--n:#071620;--bg:#f3f4f3;--t:#3d4f61;--ln:#dbe5ea}
*{box-sizing:border-box}html{scroll-behavior:smooth}
body{margin:0;font-family:Roboto,Arial,sans-serif;font-size:17px;line-height:1.7;color:var(--t);background:var(--bg);-webkit-font-smoothing:antialiased}
img{max-width:100%;height:auto;display:block}
a{color:var(--b);text-decoration:none;transition:color .2s}a:hover{color:var(--g)}
h1,h2,h3,h4{color:var(--n);font-weight:900;line-height:1.15;letter-spacing:-.02em;margin:0 0 .5em}
h1{font-size:60px}h2{font-size:40px}h3{font-size:22px}p{margin:0 0 1em}
.skip{position:absolute;left:-999px}.skip:focus{left:10px;top:10px;background:#fff;padding:8px 14px;z-index:999}
.dg-in{max-width:1240px;margin:0 auto;padding:0 24px}
.dg-top{background:var(--n);color:#cfe0ea;font-size:13.5px;padding:8px 0}
.dg-top .dg-in{display:flex;justify-content:space-between;flex-wrap:wrap;gap:6px}
.dg-top a{color:#fff}.dg-top a:hover{color:var(--g)}
.dg-head{background:#fff;position:sticky;top:0;z-index:100;box-shadow:0 6px 24px rgba(7,22,32,.08)}
.admin-bar .dg-head{top:32px}
.dg-head .dg-in{display:flex;align-items:center;gap:22px;min-height:78px}
.dg-logo img{height:54px;width:auto}
.dg-nav{margin-left:auto}.dg-nav ul{list-style:none;margin:0;padding:0;display:flex;gap:4px;align-items:center}
.dg-nav li{position:relative}
.dg-nav>ul>li>a{display:block;padding:10px 13px;font-size:14.5px;font-weight:700;color:var(--n);letter-spacing:.02em;border-radius:999px}
.dg-nav>ul>li>a:hover,.dg-nav>ul>li.on>a{color:var(--b);background:#e8f3fa}
.has-sub>a:after{content:"";display:inline-block;margin-left:7px;width:6px;height:6px;border-right:2px solid currentColor;border-bottom:2px solid currentColor;transform:rotate(45deg) translateY(-2px)}
.dg-head .dg-in{position:relative}.dg-nav li.has-sub{position:static}.sub{display:none;position:absolute;left:24px;right:24px;top:calc(100% - 2px);transform:none;background:#fff;border-radius:0 0 24px 24px;box-shadow:0 24px 60px rgba(7,22,32,.18);padding:30px 34px;grid-template-columns:repeat(4,1fr);gap:30px;align-items:start;border:1px solid var(--ln);border-top:0}
.has-sub:hover>.sub,.has-sub:focus-within>.sub{display:grid}
.sub h4{font-size:12px;letter-spacing:.12em;text-transform:uppercase;color:var(--b);margin:0 0 12px;padding-bottom:10px;border-bottom:2px solid var(--ln);white-space:nowrap}
.sub ul{display:block}.sub li a{display:block;padding:6px 0;font-size:14.5px;line-height:1.35;color:var(--n);font-weight:500;border-radius:0}.sub li a:hover{color:var(--g);padding-left:4px}.sub li a:hover{color:var(--g)}
.btn{display:inline-block;font-weight:700;letter-spacing:.05em;padding:16px 34px;border-radius:999px;border:2px solid transparent;cursor:pointer;font-size:15px;font-family:inherit;line-height:1.2;text-align:center}
.btn-g{background:linear-gradient(135deg,var(--g),var(--b));color:#fff!important;box-shadow:0 10px 26px rgba(13,197,117,.25)}.btn-g:hover{filter:brightness(1.07);transform:translateY(-1px)}
.btn-w{background:#fff;color:var(--b)!important}.btn-o{border-color:#fff;color:#fff!important}.btn-d{background:var(--n);color:#fff!important}
.dg-call{padding:13px 26px}
.dg-burger{display:none;margin-left:auto;background:none;border:0;width:44px;height:44px;cursor:pointer;position:relative}
.dg-burger span,.dg-burger:before,.dg-burger:after{content:"";position:absolute;left:10px;right:10px;height:3px;background:var(--n);border-radius:3px;transition:.25s}
.dg-burger:before{top:14px}.dg-burger span{top:21px}.dg-burger:after{top:28px}
.nav-open .dg-burger:before{transform:translateY(7px) rotate(45deg)}.nav-open .dg-burger:after{transform:translateY(-7px) rotate(-45deg)}.nav-open .dg-burger span{opacity:0}
.dg-hero{background:linear-gradient(135deg,var(--g) 0%,var(--b) 100%);color:#fff;border-radius:0 0 56px 56px;position:relative;overflow:hidden;padding:80px 0 140px}
.dg-hero:before{content:"";position:absolute;right:-120px;top:-120px;width:440px;height:440px;border-radius:50%;background:rgba(255,255,255,.1)}
.dg-hero:after{content:"";position:absolute;left:-90px;bottom:-150px;width:340px;height:340px;border-radius:50%;background:rgba(7,22,32,.13)}
.dg-hero .dg-in{position:relative;z-index:1;display:grid;grid-template-columns:1.05fr .95fr;gap:48px;align-items:center}
.dg-hero h1{color:#fff;font-weight:900;letter-spacing:-.03em;font-size:62px}
.dg-hero p{font-size:20px;line-height:1.65;color:#fff;max-width:560px;margin-bottom:32px}
.dg-hero .btn{margin:0 12px 12px 0}
.dg-pill{display:inline-block;background:rgba(255,255,255,.18);border:1px solid rgba(255,255,255,.45);padding:7px 18px;border-radius:999px;font-size:13px;font-weight:700;letter-spacing:.14em;text-transform:uppercase;margin-bottom:20px}
.dg-hero figure{margin:0;position:relative;border-radius:40px;overflow:hidden;box-shadow:0 30px 70px rgba(7,22,32,.35);border:6px solid rgba(255,255,255,.35);aspect-ratio:4/3.4}
.dg-hero figure img{position:absolute;inset:0;width:100%;height:100%;object-fit:cover}
.dg-feat{max-width:1240px;margin:-64px auto 0;padding:0 24px;display:grid;grid-template-columns:repeat(3,1fr);gap:20px;position:relative;z-index:2}
.dg-card{background:#fff;border-radius:24px;padding:28px;box-shadow:0 20px 50px rgba(7,22,32,.1)}
.dg-card i{display:block;width:48px;height:48px;border-radius:50%;margin-bottom:14px}
.dg-card b{display:block;font-size:18px;color:var(--n)}.dg-card span{display:block;margin-top:6px;line-height:1.6}
.dg-ph{background:linear-gradient(135deg,var(--g),var(--b));color:#fff;border-radius:0 0 48px 48px;padding:70px 0 80px;position:relative;overflow:hidden}
.dg-ph:before{content:"";position:absolute;right:-100px;top:-120px;width:360px;height:360px;border-radius:50%;background:rgba(255,255,255,.1)}
.dg-ph .dg-in{position:relative}.dg-ph h1{color:#fff;font-size:50px;margin-bottom:12px;max-width:900px}
.dg-ph p{color:#fff;font-size:19px;max-width:720px;margin:0;opacity:.95}
.dg-bc{font-size:13.5px;margin-bottom:16px;color:#fff;opacity:.9}.dg-bc a{color:#fff;text-decoration:underline}
.dg-sec{max-width:1240px;margin:0 auto;padding:84px 24px}
.dg-sec.alt{padding-top:20px}
.dg-eye{color:var(--b);font-weight:700;letter-spacing:.16em;font-size:13px;text-transform:uppercase;margin-bottom:10px}
.dg-c{text-align:center}.dg-c p.sub-p{max-width:660px;margin:0 auto 44px;font-size:18px}
.dg-g3{display:grid;grid-template-columns:repeat(3,1fr);gap:24px}.dg-g2{display:grid;grid-template-columns:1fr 1fr;gap:48px;align-items:center}.dg-g4{display:grid;grid-template-columns:repeat(4,1fr);gap:20px}
.sv{background:#fff;border-radius:26px;overflow:hidden;display:flex;flex-direction:column;color:var(--t)!important;box-shadow:0 8px 30px rgba(7,22,32,.06);transition:transform .25s,box-shadow .25s}
.sv:hover{transform:translateY(-6px);box-shadow:0 24px 50px rgba(7,22,32,.14)}
.sv img{width:100%;aspect-ratio:16/10;object-fit:cover;background:#e3f7ed}
.sv div{padding:24px 26px 28px}.sv h3{margin-bottom:8px}.sv p{margin:0 0 14px;font-size:16px;line-height:1.6}.sv em{font-style:normal;font-weight:700;color:var(--b);font-size:14.5px;letter-spacing:.04em}
.sv:hover em{color:var(--g)}
.grp{font-size:24px;margin:50px 0 20px;padding-bottom:10px;border-bottom:2px solid var(--ln)}
.grp:first-of-type{margin-top:0}
.dg-img{border-radius:32px;overflow:hidden;box-shadow:0 24px 60px rgba(7,22,32,.18)}.dg-img img{width:100%;height:100%;object-fit:cover;aspect-ratio:5/4}
.why{background:#fff;border-radius:22px;padding:26px}.why:before{content:"";display:block;width:8px;height:34px;border-radius:4px;background:var(--g);margin-bottom:14px}
.why:nth-child(even):before{background:var(--lb)}.why h3{font-size:19px;margin-bottom:6px}.why p{margin:0;font-size:16px}
.stp{background:#fff;border-radius:26px;padding:32px}.stp b{display:inline-block;background:linear-gradient(135deg,var(--g),var(--b));color:#fff;border-radius:16px;padding:8px 16px;font-size:20px;font-weight:900;margin-bottom:14px}
.stp h3{margin-bottom:6px}.stp p{margin:0}
.dg-cta{max-width:1240px;margin:20px auto 80px;padding:0 24px}
.dg-cta>div{background:var(--n);border-radius:40px;padding:58px 56px;display:flex;flex-wrap:wrap;gap:24px;align-items:center;justify-content:space-between;position:relative;overflow:hidden}
.dg-cta>div:before{content:"";position:absolute;right:-80px;top:-100px;width:300px;height:300px;border-radius:50%;background:linear-gradient(135deg,var(--g),var(--b));opacity:.35}
.dg-cta h2{color:#fff;font-size:36px;max-width:640px;margin:0;position:relative}.dg-cta p{color:#b9cfdc;margin:10px 0 0;position:relative}
.dg-cta .acts{position:relative;display:flex;gap:12px;flex-wrap:wrap}
.svc{display:grid;grid-template-columns:minmax(0,1fr) 340px;gap:48px;align-items:start}
.svc-main{background:#fff;border-radius:32px;padding:44px;box-shadow:0 8px 30px rgba(7,22,32,.06)}
.svc-main>img{width:100%;border-radius:22px;margin-bottom:28px;aspect-ratio:16/8;object-fit:cover}
.svc-main .lead{font-size:20px;color:var(--n);line-height:1.65}
.svc-main h2{font-size:30px;margin:38px 0 14px}
.tick,.steps{list-style:none;padding:0;margin:0 0 10px}
.tick li{position:relative;padding:7px 0 7px 36px}
.tick li:before{content:"";position:absolute;left:0;top:11px;width:22px;height:22px;border-radius:50%;background:var(--g) url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='%23fff' stroke-width='3.4' stroke-linecap='round' stroke-linejoin='round'%3E%3Cpath d='M6 12.5l4 4 8-9'/%3E%3C/svg%3E") center/14px no-repeat}
.steps{counter-reset:s}.steps li{counter-increment:s;position:relative;padding:8px 0 18px 58px}
.steps li:before{content:counter(s);position:absolute;left:0;top:6px;width:40px;height:40px;border-radius:14px;background:linear-gradient(135deg,var(--g),var(--b));color:#fff;font-weight:900;display:flex;align-items:center;justify-content:center}
.steps b{display:block;color:var(--n);font-size:18px}
.faq details{border:1px solid var(--ln);border-radius:16px;margin-bottom:12px;padding:0 22px;background:#fafcfb}
.faq summary{cursor:pointer;font-weight:700;color:var(--n);padding:18px 26px 18px 0;list-style:none;position:relative}
.faq summary::-webkit-details-marker{display:none}
.faq summary:after{content:"+";position:absolute;right:0;top:14px;font-size:26px;color:var(--b);font-weight:400}
.faq details[open] summary:after{content:"\2212"}.faq details p{padding-bottom:16px;margin:0}
.svc-side{position:sticky;top:110px;display:grid;gap:20px}
.side-card{background:#fff;border-radius:26px;padding:28px;box-shadow:0 8px 30px rgba(7,22,32,.06)}
.side-card.hl{background:linear-gradient(135deg,var(--g),var(--b));color:#fff}.side-card.hl h3,.side-card.hl a:not(.btn){color:#fff}
.side-card .btn{display:block;margin-top:10px}
.side-card ul{list-style:none;margin:0;padding:0}.side-card li a{display:block;padding:9px 0;border-bottom:1px solid var(--ln);font-size:15.5px;color:var(--n);font-weight:500}
.side-card li:last-child a{border:0}
.info{background:#fff;border-radius:24px;padding:28px;box-shadow:0 8px 30px rgba(7,22,32,.06)}.info h3{font-size:19px}.info p{margin:0}
.dg-form{background:#fff;border-radius:32px;padding:40px;box-shadow:0 20px 50px rgba(7,22,32,.1)}
.dg-form .row{display:grid;grid-template-columns:1fr 1fr;gap:16px}.dg-form label{display:block;font-weight:700;color:var(--n);font-size:14px;margin:0 0 6px}
.dg-form input,.dg-form select,.dg-form textarea{width:100%;font:inherit;padding:14px 16px;border:1.5px solid var(--ln);border-radius:14px;background:#f8fbfa;color:var(--n);margin-bottom:16px}
.dg-form input:focus,.dg-form select:focus,.dg-form textarea:focus{outline:0;border-color:var(--g);background:#fff}
.dg-form .hp{position:absolute;left:-9999px}
.ok{background:#e3f7ed;border:1px solid var(--g);color:#0a7a4a;padding:14px 18px;border-radius:14px;margin-bottom:18px;font-weight:700}
.map{border-radius:28px;overflow:hidden;box-shadow:0 20px 50px rgba(7,22,32,.12);margin-top:30px}.map iframe{display:block;width:100%;height:380px;border:0}
.dg-prose{background:#fff;border-radius:32px;padding:44px;max-width:900px;margin:0 auto}
.dg-prose img{border-radius:18px;margin:20px 0}.dg-prose h2{font-size:30px;margin-top:1.2em}.dg-prose a{text-decoration:underline}
.post-card{background:#fff;border-radius:26px;overflow:hidden;box-shadow:0 8px 30px rgba(7,22,32,.06);display:flex;flex-direction:column}
.post-card img{width:100%;aspect-ratio:16/10;object-fit:cover}.post-card div{padding:24px 26px 28px}.post-card time{font-size:13px;color:var(--b);font-weight:700;letter-spacing:.08em}
.post-card h2{font-size:21px;margin:6px 0 10px}.post-card h2 a{color:var(--n)}.post-card p{font-size:16px;margin:0}
.pager{margin-top:44px;text-align:center}.pager a,.pager span{display:inline-block;padding:10px 18px;margin:3px;border-radius:999px;background:#fff;font-weight:700}.pager .current{background:var(--b);color:#fff}
.dg-foot{background:var(--n);color:#b9cfdc;padding:70px 0 0;font-size:16px}
.dg-foot .cols{display:grid;grid-template-columns:1.4fr 1fr 1fr 1.2fr;gap:44px}
.dg-foot h4{color:#fff;font-size:17px;margin-bottom:16px;letter-spacing:0}.dg-foot a{color:#b9cfdc}.dg-foot a:hover{color:var(--g)}
.dg-foot ul{list-style:none;margin:0;padding:0}.dg-foot li{padding:4px 0}
.dg-foot .brand img{height:52px;width:auto;background:#fff;border-radius:12px;padding:6px 10px;margin-bottom:18px}
.dg-copy{border-top:1px solid rgba(255,255,255,.14);margin-top:50px;padding:22px 0;text-align:center;font-size:14.5px}
.fl{position:fixed;right:18px;bottom:18px;z-index:90;display:grid;gap:12px}
.fl a{width:54px;height:54px;border-radius:50%;display:flex;align-items:center;justify-content:center;box-shadow:0 10px 26px rgba(7,22,32,.3);color:#fff}
.fl .wa{background:#25d366}.fl .ph{background:var(--b)}.fl svg{width:26px;height:26px;fill:#fff}
.nf{text-align:center;padding:120px 24px}.nf h1{font-size:110px;background:linear-gradient(135deg,var(--g),var(--b));-webkit-background-clip:text;background-clip:text;color:transparent}
.m-cta{display:none}.sub-all{grid-column:1/-1;font-weight:700;color:var(--b);padding-top:6px;border-top:1px solid var(--ln);margin-top:4px}
.btn-wa{background:#25d366;color:#fff!important}
@media(max-width:980px){
.dg-top{font-size:12.5px;padding:6px 0}.dg-head .dg-in{min-height:66px}.dg-logo img{height:44px}
.dg-nav{padding:84px 22px 30px}
.dg-nav>ul>li>a{font-size:18px;padding:15px 4px;font-weight:700}
.dg-nav>ul>li.on>a{color:var(--b);background:none}
.has-sub>a{display:flex!important;justify-content:space-between;align-items:center}
.has-sub>a:after{display:inline-block!important;margin-left:auto;transition:transform .25s}
.has-sub.open>a:after{transform:rotate(225deg)}
.has-sub:hover>.sub,.has-sub:focus-within>.sub{display:none}
.has-sub.open>.sub{display:block;background:#f3f4f3;border-radius:16px;padding:8px 18px 14px;margin:6px 0 10px}
.sub h4{white-space:normal;margin:14px 0 4px;border:0;padding:0}
.sub li a{padding:9px 0;font-size:16px}.sub li a:hover{padding-left:0}
.sub-all{display:block;border-top:1px solid var(--ln);margin-top:10px;padding-top:12px}
.m-cta{display:flex;gap:10px;margin-top:22px}.m-cta .btn{flex:1;padding:15px 8px;font-size:15px}
.fl{right:12px;bottom:12px}.fl a{width:48px;height:48px}
h2{font-size:28px}.dg-sec{padding:48px 18px}.dg-hero h1{font-size:36px}.dg-hero p{font-size:17px}.dg-hero .btn{display:block;margin:0 0 12px;width:100%}
.dg-hero figure{aspect-ratio:4/3}.dg-card,.stp,.why,.info{padding:22px}.sv div{padding:20px 22px 24px}
.dg-cta{padding:0 16px}.dg-cta .acts{width:100%}.dg-cta .btn{flex:1 1 100%}.svc{gap:24px}.svc-main h2{font-size:24px}.svc-main .lead{font-size:18px}
.side-card{padding:22px}.dg-ph h1{font-size:32px}.dg-ph p{font-size:16.5px}.dg-foot{padding-top:48px}.dg-foot .cols{gap:26px}
}
@media(max-width:1100px){.dg-nav>ul>li>a{padding:10px 9px;font-size:14px}.dg-call{display:none}}
@media(max-width:980px){
h1,.dg-hero h1{font-size:40px}h2{font-size:30px}.dg-ph h1{font-size:34px}
.dg-burger{display:block}.dg-nav{position:fixed;left:0;right:0;top:0;bottom:0;background:#fff;padding:96px 24px 30px;overflow:auto;transform:translateX(100%);transition:transform .3s;z-index:-1;margin:0}
.nav-open .dg-nav{transform:none}.nav-open{overflow:hidden}.dg-head{z-index:200}.dg-head .dg-in{position:relative}
.dg-nav ul{display:block}.dg-nav>ul>li>a{padding:13px 4px;font-size:17px;border-radius:0;border-bottom:1px solid var(--ln)}
.has-sub>a:after{display:none}.sub{display:block;position:static;transform:none;box-shadow:none;border:0;padding:4px 0 8px 12px;width:auto}
.sub>div{margin-bottom:10px}.sub h4{margin-top:10px;white-space:normal}.sub{border:0;padding:4px 0 8px 12px;border-radius:0;box-shadow:none}.dg-nav li.has-sub{position:relative}
.dg-hero{padding:56px 0 120px;border-radius:0 0 36px 36px}.dg-hero .dg-in,.dg-g2{grid-template-columns:1fr;gap:30px}
.dg-feat,.dg-g3,.dg-g4{grid-template-columns:1fr}.dg-sec{padding:56px 20px}.dg-feat{margin-top:-60px}
.svc{grid-template-columns:1fr}.svc-main{padding:26px}.svc-side{position:static}.dg-form .row{grid-template-columns:1fr}.dg-form{padding:26px}
.dg-cta>div{padding:36px 26px}.dg-cta h2{font-size:27px}.dg-foot .cols{grid-template-columns:1fr;gap:30px}.dg-prose{padding:26px}.dg-top .dg-in span:first-child{display:none}.dg-ph{padding:50px 0 56px}
}
.dg-nav li.m-cta{display:none}
.dg-nav>ul>li>a{white-space:nowrap}
@media(max-width:1240px){.dg-nav>ul>li>a{padding:9px 9px;font-size:13.5px}.dg-call{display:none}.dg-head .dg-in{gap:12px}}
@media(max-width:1100px){.dg-top .dg-in span:first-child{display:none}.dg-top .dg-in{justify-content:center}}
@media(max-width:980px){
.dg-nav{top:var(--hh,110px);padding:8px 22px 30px}
.dg-nav li.m-cta{display:flex}
.dg-nav>ul>li>a{white-space:normal}
}
@media(max-width:980px){
.dg-nav>ul>li>a{font-size:18px;padding:15px 4px}
.dg-nav .has-sub>.sub{display:none}
.dg-nav .has-sub.open>.sub{display:block;background:#f3f4f3;border-radius:16px;padding:8px 18px 14px;margin:6px 0 10px}
}
@media(min-width:981px){
.dg-nav{align-self:stretch;display:flex}
.dg-nav>ul{height:100%}
.dg-nav>ul>li{display:flex;align-items:center;height:100%}
.sub{top:100%;padding-top:30px}
}
.dg-ph{background:linear-gradient(135deg,rgba(13,197,117,.9),rgba(32,102,149,.94)),url("https://expataxllp.com/wp-content/uploads/2026/11/expa-tax-planning-desk.jpg") center/cover no-repeat}
.sv img,.svc-main>img,.post-card img,.dg-img img{object-position:center 30%}.sv img{aspect-ratio:16/10}.svc-main>img{aspect-ratio:16/8}
@media(max-width:700px){.dg-g2>div[style*="grid-template-columns:1fr 1fr"]{grid-template-columns:1fr!important}}