🇬🇧 United Kingdom Tax Residency

183-day physical-presence rule. Top personal rate 45%. Effective corporate rate 25%. Updated for 2026.

Headline rates

Days threshold

183

days

Personal top

45%

Capital gains

24%

Dividends

39.35%

Corporate effective

25%

Wealth taxNo

Exit taxNo

Corporate headline25%

Regionuk

How the corporate effective rate is achieved

19% on profits up to £50k, marginal-rate band £50k-£250k, 25% above. R&D credits available. Patent box at 10% for qualifying IP income.

Alternative residency routes

Non-dom regime ABOLISHED 6 Apr 2025. Replaced by FIG (Foreign Income & Gains) regime: first 4 years of UK tax residency exempt foreign income/gains (after 10+ years non-resident). Statutory Residence Test (SRT) determines residency.

Special regime — open

FIG (Foreign Income & Gains)

New residents (after 10+ years non-resident) get 4 years of tax-free foreign income/gains. Replaces the old non-dom remittance basis (abolished Apr 2025).

Duration: 4 years

Notes

Not EU (post-Brexit). Statutory Residence Test is one of the most complex residency tests in the world — three sets of conditions. Non-dom abolition 2025 was a major shift.

Primary sources

Compare United Kingdom with 19 other jurisdictions

Our Tax Residency Calculator runs your specific income mix (employment / dividends / capital gains / owner-managed) against every regime, including the United Kingdom special regime where one applies.

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Informational only. Not legal, tax, or financial advice. Verify with a qualified advisor before acting.