🇬🇧 United Kingdom GB / GBR #78

Nomad Score 61.0

Cities 48

Region G7, G20, Anglosphere, Tech Startup Ecosystems, Remote Work Friendly Countries, Coworking Hotspots, Islands, Europe, Europe, Northern Europe

Currency GBP

🇬🇧 UNITED KINGDOM TAX PROFILE

Data year: 2025

Tax System Worldwide
Remittance basis formerly available for non-doms, abolished April 2025. Scotland has different PIT rates.

Top PIT Rate 45.0%

Corporate Tax Rate 25.0%

VAT 20.0%

Capital Gains Tax 24.0%
Residential property 18-24%. Other assets 10-20%. Annual exempt amount GBP 3,000.

Social Security (Employee) 8.0%

Social Security (Employer) 15.0%

SS Cap (Annual) GBP 50,270

Dividend Withholding 0.0%

Interest Withholding 20.0%

Royalty Withholding 20.0%

Inheritance Tax 40.0%

Treaty Count 130

Digital Services Tax Participation Exemption

Tax Authority: HM Revenue & Customs (website)

📊 INCOME TAX BRACKETS

Personal income

Bracket Min	Bracket Max	Rate %	USD Equivalent
GBP 0	GBP 12,570	0.0%	--
GBP 12,570	GBP 50,270	20.0%	--
GBP 50,270	GBP 125,140	40.0%	--
GBP 125,140	and above	45.0%	--

Local currency: GBP

⭐ SPECIAL REGIMES (1)

Name	Type	Rate/Amount	Duration	Status
FIG Regime (Foreign Income & Gains) 4-year exemption on foreign income and gains for new UK tax residents, replacing...	Exemption	--	4yr	Active

🏠 TAX RESIDENCY

Days Threshold 183 days

Residency Rules Statutory Residence Test (SRT) considers days present, ties to UK, and previous residence

Exit Tax No

CFC Rules Yes
CFC rules apply to UK-resident companies with >25% interest in low-taxed foreign subsidiaries

📅 FILING INFORMATION

Fiscal Year 04-06 – 04-05

Filing Deadline January 31

Self-assessment deadline Jan 31 following end of tax year. Paper returns due Oct 31.

📚 SOURCES

PwC UK Tax Summary (accessed Mar 23, 2026)
PIT rates, corporation tax, NIC, VAT, CGT, withholding
GOV.UK HMRC (accessed Mar 23, 2026)
Official rates and thresholds for 2025/26

🔗 RELATED

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