In computer science, a tail call is a subroutine call performed as the final action of a procedure. If the target of a tail is the same subroutine, the subroutine is said to be tail recursive, which is a special case of direct recursion. Tail recursion (or tail-end recursion) is particularly useful, and is often easy to optimize in implementations.

Tail calls can be implemented without adding a new stack frame to the call stack. Most of the frame of the current procedure is no longer needed, and can be replaced by the frame of the tail call, modified as appropriate (similar to overlay for processes, but for function calls). The program can then jump to the called subroutine. Producing such code instead of a standard call sequence is called tail-call elimination or tail-call optimization. Tail-call elimination allows procedure calls in tail position to be implemented as efficiently as goto statements, thus allowing efficient structured programming. In the words of Guy L. Steele, "in general, procedure calls may be usefully thought of as GOTO statements which also pass parameters, and can be uniformly coded as [machine code] JUMP instructions."

Not all programming languages require tail-call elimination. However, in functional programming languages, tail-call elimination is often guaranteed by the language standard, allowing tail recursion to use a similar amount of memory as an equivalent loop. The special case of tail-recursive calls, when a function calls itself, may be more amenable to call elimination than general tail calls. When the language semantics do not explicitly support general tail calls, a compiler can often still optimize sibling calls, or tail calls to functions which take and return the same types as the caller.